税收监管对会计信息有着很大依赖性,因此,在税收监管中会计起到非常重要的作用。然而就目前而言,会计展现的作用还存在很多不足,为实现会计更好地为税收监管服务,应统一会计信息披露规范提高会计信息质量,进一步展现会计信息的根本作用,最终展现税收监管的积极作用。 Tax regulation has a great dependence on accounting information, therefore, accounting regulation in tax regulation plays a very important role. However, for now, there are still many deficiencies in the role of accounting. In order to better serve the tax regulatory services, accounting information should be standardized to improve the quality of accounting information, to further demonstrate the fundamental role of accounting information, and finally show the tax regulatory positive effects.