大中型企业是国家财政收入的主要承担者,然而,国家颁布的税收法规有的财会人员还不太了解。现在税收征管任务日益繁重,笔者认为有必要在大中型企业设立税务会计。这样,税务征管人员便有了得力的助手,可以大大减少企业偷税、漏税事件。同时,设立税务会计对企业也有利,企业为了发展生产、搞活经营,充分利用有关优惠政策,适时调整生产经营方向和产品结构,也迫切需要政策水平高和业务能力强的税务会计当好参谋,正确计算和申报应纳税款。企业的税务会计人员应由税务部门和企业双重领导,并以税务部门领导为主。税务部门应定期检查,布置企业税务会计的工作,负责 Large and medium-sized enterprises are the main bearers of the state’s fiscal revenue. However, some accounting personnel promulgated by the state’s tax laws and regulations do not quite understand it. Nowadays, the task of tax collection and management is increasingly heavy. The author believes that it is necessary to establish tax accounting in large and medium-sized enterprises. In this way, the tax collection and management personnel will have effective assistants, which can greatly reduce corporate tax evasion and tax evasion. At the same time, the establishment of tax accounting is also beneficial to enterprises. In order to develop production and invigorate operations, enterprises should make full use of relevant preferential policies and adjust production and operation direction and product structure at an appropriate time. It is also urgent that tax accounting with high level of policies and strong business abilities be a good consultant. Correctly calculate and declare taxable funds. The company’s tax accountant should be led by the tax department and the enterprise, and be led by the tax department. The tax department should regularly inspect and arrange the work of tax accounting for enterprises and be responsible for