税务会计这一概念,近年来开始在我国提出,逐渐成为会计研究新课题。当今世界上大多数发达国家,税务会计同财务会计、管理会计共同构成企业会计,为此,笔者就我国刚起步的税务会计谈几点浅见。 一、什么是税务会计 在西方发达资本主义国家,纳税主体税种是所得税,所以税务会计又称所得税会计。我们认为税务会计是从财务会计分离出来的一个会计分支,是以国家税法为准绳, The concept of tax accounting, put forward in our country in recent years, has gradually become a new topic of accounting research. In most of the developed countries in the world today, tax accounting, together with financial accounting and management accounting, constitute corporate accounting. Therefore, I have a few humble opinions on the tax accounting in China. First, what is the tax accounting In developed western capitalist countries, the main taxes tax is income tax, so tax accounting, also known as income tax accounting. We think tax accounting is an accounting branch that is separated from financial accounting. Based on the national tax law,