由于历史原因,长期以来,财政税务在一起办公,人们形象地称之为“财税一家”,相应地把税收会计也看成是预算会计的组成部分。而且,由于税收会计长期采用单式记帐法,即“征纳记帐法”,使人们对税收会计概念不甚明确。其实,税收会计并不是预算会计的组成部分,它有着自身的特殊性。第一,从税收会计与预算会计资金运动的状况来看;税收资金运动为:纳税人(单位、个人)(?)税务会计(?)国库;预算会计的资金运动为:国库(?)总预算会计(?)行政事业预算会计。由此可以看出:税收会计的资金运动是直线运动,而预算会计的资金运动是双线控管。税收会计资金运动的终点(国库)恰好是预算会计的起点。第二,从税收会计和预算会计核算的对象上看;税收会计核算对象——税 For historical reasons, fiscal and taxation have been working together for a long time, and people have dubbed it “tax and taxation”. Accordingly, tax accounting is also seen as an integral part of budgetary accounting. Moreover, due to the long-term adoption of the single-account accounting method for tax accounting, namely the “Acquisition Accounting Method”, people are less clear about the concept of tax accounting. In fact, tax accounting is not part of budgetary accounting. It has its own particularities. First, from the perspective of tax accounting and budget accounting, the tax fund movement is: Taxpayers (units, individuals) (?) Tax accounting (?) State treasury; Budgetary accounting funds movement: Treasury (?) Total Budget accounting (?) Administrative budget accounting. It can be seen from this that the movement of funds for tax accounting is a straight-line movement, while the movement of funds for budget accounting is a two-line control. The end point of the tax accounting capital movement (the Treasury) happens to be the starting point for budgetary accounting. Second, from the perspective of tax accounting and budget accounting; tax accounting objects - taxes