做好企业单位的纳税工作是企业财会人员一项重要职责。在“会计人员职权试行条例”中规定,会计人员对于“应当上缴的各项财政收入,必须按照国家规定的缴款制度,及时地、足额地上缴,不得迟交、少交,严禁坐支、流用”。工商税收是企业向国家预算提供积累的一种形式,也是国家财政收入的一个重要来源。因此,财会人员应当把正确地计算企业应纳的税额,按期足额地交纳税款,视为自己严守国家政策,执行 Doing business taxpayers work unit is an important accountant financial accountability. In the Provisional Regulations on the Accountant Functions and Provisions, the accountants shall, in accordance with the payment system stipulated by the state, pay in a timely and full manner the various financial revenues that should be turned over, and shall not delay payment or pay less, Forbidden to sit branch, flow with ". Business taxation is a form of accumulation that enterprises provide to the state budget and is also an important source of state revenue. Therefore, the accountants should correctly calculate the amount of tax payable by the enterprise and pay the tax in full and on time, regard themselves strictly to the state’s policies and implement it