税务会计的显著特点是以税收法规为基础。它依照国家政治权力的要求,计算应税所得、上缴税收,其目的主要是为财政、税务部门征收税、利提供所需的信息。在发达国家,税务会计早已成为与财务会计、管理会计并重的会计分支。近年来,随着我国经济体制改革的深化,尤其是企业投资主体及企业资金供应渠道的多元化,会计信息的使用者不断增加,要求分别提供会计利润信息和应税利润信息的呼声开始加强。为此, The salient feature of tax accounting is tax laws and regulations. In accordance with the requirements of the country’s political power, it calculates taxable income and turns over tax revenue. Its purpose is mainly to collect tax and provide necessary information for the finance and taxation departments. In developed countries, tax accounting has long been a branch of accounting with financial accounting and management accounting. In recent years, with the deepening of China’s economic system reform, especially the diversification of corporate investment entities and the supply of corporate funds, the number of users of accounting information has been constantly increasing. The calls for providing separate accounting profit information and taxable profit information have started to intensify. to this end,