税收会计是根据国家和税务机关相关法规，运用会计学的理论和方法对会计主体即征税单位的征税活动引起的资金运动进行反映和监督的专业会计。税收会计的主体是各级税务机关，税务机关的一个重要职能就是满足国家财政对资金的需要，因而便有了税收的征收管理活动。这种征收管理 Tax accounting is based on the relevant laws and regulations of the state and tax authorities, the use of accounting theory and methods of accounting entities that tax collection activities caused by the tax fund to reflect and supervise the professional accounting. The main body of the tax accounting is the tax authorities at all levels, an important function of the tax authorities is to meet the state’s financial needs, so there is a tax collection and management activities. This collection management