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税务会计是会计学的一个分支,其理论体系必将遵从于会计理论体系的观念,即将各种税务会计理论按照一定的逻辑关系有机结合而形成的一个完整、多层次的理论系统,是指导我国税务会计实践的迫切需要。随着市场经济的发展,市场经济条件下的税收与会计目标的根本分歧是弥合的,财务会计与税务会计的分离成为一种必然。
Tax accounting is a branch of accounting, and its theoretical system is bound to comply with the concept of accounting theory. It is a complete and multi-level theoretical system formed by organically integrating various tax accounting theories according to certain logical relations. It is the guiding principle of our country The urgent need for tax accounting practice. With the development of market economy, the fundamental disagreement between taxation and accounting objectives in the market economy is closed, and the separation of financial accounting and tax accounting becomes a necessity.