论企业单独设立税务会计的必要性

On the Necessity of Setup Independent Tax Accounting in Enterprises

财务会计、管理会计在企业兼任税务会计是非常普遍的,这种情况不利于税收征管工作的日益深化。所以在企业内单独设立税务会计是非常必要的,也是企业正确处理与国家之间分配关系的最佳途径。

The status quo that financial accounting and management accounting are usually used as tax accounting in enterprises is unfavorable to levying taxes. So it is very necessary to set up independent tax accounting, which will help enterprises calculate the profit turned in to the state.