一、税务会计(tax accounting)的概念及其在美国的地位 一部所得税法就是一本所得税会计。因为所得税法不管有多么复杂,其最终结果不外乎确定和确认当期收入和费用进而计算出应纳税所得额,这是课征的税基,税基和税率的乘积就是应纳所得税,这一整套的核算程序可以认为是以计算所得税为目标的会计过程。西方国家中.所得税会计(Income taxAccounting)简称为税务会计(tax account- First, the concept of tax accounting (tax accounting) and its status in the United States An income tax law is a income tax accounting. Because the income tax law no matter how complex, the ultimate result is nothing more than to determine and confirm the current income and expenses and then calculate the taxable income, which is the tax base for taxation, tax base and the tax rate is the income tax payable, this The whole set of accounting procedures can be considered as accounting for the calculation of income tax accounting process. Western countries. Income tax accounting (Income taxAccounting) referred to as tax accounting (tax account-