税务会计是以国家现行税收法令为准绳,以货币计量为基本形式,运用会计学的理论和方法,连续、系统、全面地对税款的形成、计算和缴纳进行核算、反映和监督的一门专业会计。长期以来,我国实行的是财务会计与税务会计合二为一的管理模式,随着市场经济体制和现代企业制度的建立,政 Tax Accounting is based on the current tax laws and regulations of the country as the yardstick, the monetary measurement as the basic form, the use of accounting theory and methods, continuous, systematic and comprehensive accounting of the formation, calculation and payment of accounting, reflection and supervision of a Professional accounting. For a long time, our country has implemented the management mode of combining financial accounting and tax accounting. With the establishment of a market economy system and a modern enterprise system,