试论税务会计的定义

On the Definition of Tax Acounting

税务会计的内涵应定义为：以现行税收法规为准绳，运用会计学的理论和技术，并融汇其他学科的方法，以货币计价的形式，连续、系统、全面地综合反映、监督和筹划纳税人的税务活动，以便正确、及时、足额、经济地缴纳税金，并将这一信息提供给纳税人管理当局和税收机关的一门专门会计。

Abstract The connotative definition of tax accounting is a special accounting on applying accounting theory and technology with the criterion of the current tax code and in form of monetary valuation to control the tax activities of taxpayers in order to hand in tax payment correctly, timely and fully, and also providing this information to the administering authority of the taxpayers and tax authorities.