财税分离模式在市场经济不断深入发展的背景下已经成为一个趋势,财税分离模式下对税务会计报表体系提出了更高要求。当前税务会计报表体系中存在着一系列问题,主要有税务信息披露不完整、纳税申报工作难度大、涉税收支情况无法准确反应等。针对这些情况需要对税务会计报表不断进行完善,使其能更好适应当今经济形势的发展。 The separation of fiscal and taxation has become a trend in the context of the continuous deepening of the market economy. Under the separation of fiscal and taxation, the taxation accounting statement system has put forward higher requirements. At present, there are a series of problems in the system of tax accounting reports, such as the incomplete disclosure of tax information, the difficulty of applying tax returns and the inability to accurately reflect the tax receipts and payments. In view of these situations, the tax accounting statements need to be constantly improved so that they can better adapt to the current economic situation.