建立独立企业纳税会计初探

On Accounting of Enterprises' Taxes in Independent Establishments

随着我国社会主义市场经济体制的不断完善和加入 WTO后与国际贯例逐步接轨 ,建立独立的企业纳税会计已显得尤为重要。本文从建立独立纳税会计的必要性和我国现阶段建立独立纳税会计的可行性两个方面进行了论述。

At present,it is getting more important to establish the accounting of enterprises'taxes. With the continuous improvement of our socialist market economic systerm and gradually following international habits after China's joining WTO, this paper mainly deals with two aspects of necessity and feasibility of establshing the accounting of enterprises' taxes in the present period of China.