企业税务会计初探

Disanssion on Enferprise Fax Accounting

随着我国市场机制的确立以及财政、税收体制的完善和会计职能的变革 ,税务会计与企业财务会计、管理会计之间的分工越来越明确。鉴于我国新一轮财政税制改革即将启动 ,税收体系日趋健全成熟 ,对税收管理的要求更高、计算更加精确细化。与之相适应 ,与企业财务会计、管理会计相分离 ,建立企业税务会计十分必要。

With the development of China's market system and the improvement of Monetary and tax system, accounting has also went through great innovation in its function.The dividing line tetween tax accounting.financial accounting and management accounting has become more and more dear.In view of the incoming reform of financial and tax system,higher demands for tax management will be proposed and caculation will be even more accurate and precise.Accordingly,it is mecessary to separate tax accounting for the companies from financial accounting and management accounting and develope it into an independent branch.