加强税收征管,是当前税收工作面临的一个重要课题。要加强税收征管,必须从加强税收管理和会计管理两方面着手。正确认识和处理税收与会计的关系,是加强税收征管的基础。本文拟从税收规范和会计规范的关系入手,就如何正确认识、理解、处理两者的关系作一探讨。 Strengthening tax collection and administration is an important issue facing the current tax work. To strengthen tax collection and administration, we must start from strengthening tax administration and accounting management. To correctly understand and handle the relationship between taxation and accounting is the basis for strengthening tax collection and administration. This article intends to start with the relationship between taxation regulation and accounting norms, and discusses how to understand, understand and handle the relationship correctly.