税收会计管理体制
Without a scientific systemic system of supervising and control of tax resource, it is just phrasemongering to predominate the scale and distribution of tax resource by rule and line in time, constitute scientific tax plan, control tax dodging effectively and exert fully the function of revenue.
没有科学、系统的监控体系,及时准确地掌握税源的规模和分布情况,制定科学的税收计划,有效地控制税收流失,充分发挥税收的职能作用,就只能是空谈。
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