依法纳税,是国家宪法规定公民应尽的义务,也是企事业单位财会人员的重要职责.违反税法,构成偷税或抗税的,属于触犯刑律的行为,依照《中华人民共和国刑法》的规定,直接责任人,要受到刑事处分.从去年全国税收、财务、物价大检查的情况来看,知法犯法的固然大有人在,而由于对税法和刑法的有关规定,不甚了了,属于法盲犯法的,也不在少数.可见,增长法律知识,在纳税问题上能自觉守法,防止和及时纠正违法行为,是当前财会人员应当重视的一件事情.对于新近参加财会工作的青年同志,尤为重要. 在纳税问题上,是守法还是违法了,不能以主观臆想为判断依据,只有以法律为准绳,才能正确识 Paying taxes in accordance with the law is an obligation that citizens should fulfill according to the Constitution of the State and also an important duty of accountants and employees of enterprises and public institutions. Violating tax law constitutes a crime of violating the criminal law and constitutes a crime of violating the criminal law. It is directly responsible for violating the Criminal Law of the People’s Republic of China People must be subject to criminal sanctions.From last year’s national tax, finance, price inspection, although there are a large number of people know the law, and because of the tax law and the relevant provisions of the criminal law, the law belongs to the law of the blind, but also It is evident that the growth of legal knowledge, tax law can consciously abide by the law, to prevent and promptly correct the illegal acts, the current accountants should pay attention to one thing.For the newly joined the accounting work of young comrades, is particularly important in tax issues On the law-abiding or illegal, can not be based on subjective imaginations to judge, only the law as the yardstick, can correct