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文章认为税收的基本属性是税务会计与财务会计分离的决定因素 ,同时市场经济体制和现代企业制度又加快了二者的分离。税务会计与财务会计分离具有重要的现实意义
The article thinks that the basic attribute of taxation is the decisive factor in the separation of tax accounting and financial accounting. At the same time, the market economy system and modern enterprise system accelerate the separation of the two. Tax accounting and financial accounting separation has important practical significance