笔 者认为税务会计是与财务 会计相对,以税收法律制度为准绳,以货币为计量单位,运用会计学的原理和方法,对纳税人应纳税款的形成、申报、缴纳进行反映和监督的一种管理活动。是税务与会计结合而形成的一门交叉学科。从历史和发展的角度认识税务会计自从有了税收,国家就设立了专 I believe that tax accounting is relative to the financial accounting, the tax legal system as the yardstick, the monetary unit of measurement, the use of accounting principles and methods of taxpayers should pay tax formation, reporting, payment of a reflection and supervision Management activities. Is a combination of tax and accounting formed an interdisciplinary. Knowing tax accounting from the perspective of history and development Since the tax revenue, the state has set up a special