浅议税收会计的几个理论问题

A PRELIMINARY STUDY ON SOME FOUNDAMENTAL THEORETICAL PROBLEMS OF TAX ACCOUNTING

税收会计是一门较为年轻的专业会计,在当前税制改革中存在着许多基本理论问题需要研究、探讨。本文就税收会计的学科属性,性质、地位与作用、特点和记帐方法等五个问题,谈一点肤浅认识。

Tax Accounting is comparatively a new branch of science. Many theoretical problems need to be researched on at present when the reformation of the tax system is being conducted.This paper deals chiefly with the scientific category,nature,position,function,attributes and also entry book-keeping of Tax Accounting. (double book-kooping or single book-keeping)