一、我国税务会计现状及存在问题我国从1994年税制改革以后,税务管理得到加强,增值税凭专用发票的实行,使应纳税额的核算逐步走向规范化。对此,各地税务机关试行了在企业财会人员中,指定取得办税员合格证的会计人员办理纳税事项的办法,这一办法,完善了企业涉税事项,可以说是建立我国税务会计的初步探索。但就目前,我国仍然实行的基本是财税合一的会计制度, First, China’s tax accounting status and problems China’s tax reform since 1994 after the tax management has been strengthened, the value-added tax with a special invoice, the tax liability accounting gradually standardized. In this regard, the tax authorities around the trial of the accounting staff in the enterprise, the designated tax officials to obtain tax certificate for tax matters, this approach to improve the tax-related businesses, it can be said that the initial establishment of China’s tax accounting explore. But at present, our country still practiced the basic accounting system of fiscal and taxation,