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社会主义市场经济要求建立税务会计,关键是要结合我国国情。本文认为从我国实际出发,建立税务会计应分三步走:适度分离,相对独立,完全独立。
The key to establishing a tax accounting system for a socialist market economy is to combine our own national conditions. This paper holds that starting from the reality of our country, establishing tax accounting should be divided into three steps: moderate separation, relative independence and complete independence.