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在经济快速发展的今天,我国的税收制度与会计制度也在随着社会的发展而发展,税务制度的营改增,会计制度的虚拟化,都透露着我国社会经济蓬勃发展的景象。税务会计是由于税收法规的复杂化而从财务会计和管理会计中发展出来的一个单独的会计系统。本文从财务会计与税务会计的关系出发,讨论财务会计与税务之间存在的问题以及如何进行协调发展。
In today’s rapid economic development, the tax system and accounting system of our country are also developing with the development of society. The tax reform of the tax system and the virtualization of the accounting system all reveal the prosperous social and economic development of our country. Tax accounting is a separate accounting system developed from financial accounting and management accounting due to the complexity of tax laws and regulations. Based on the relationship between financial accounting and tax accounting, this article discusses the problems existing between financial accounting and taxation and how to carry out the coordinated development.