全球经济一体化,加速了会计的国际化以及税收国际协调。由于税法与会计的不一致,使税务会计与财务会计的分离成为必然。如何顺应会计全球化进程,实现税务会计与财务会计的适度分离是我国目前以及将来要解决的问题。建立以流转税和所得税并重的税务会计模式是符合我国国情的一种选择。 Global economic integration has accelerated the internationalization of accounting and international coordination of taxation. Due to the inconsistency between tax law and accounting, the separation of tax accounting and financial accounting becomes inevitable. How to comply with the process of accounting globalization and to achieve a proper separation of tax accounting and financial accounting is a problem to be solved in our country and in the future. Establishing a tax accounting model that focuses on turnover tax and income tax is an option that is in line with China’s national conditions.