税务会计这一概念，学术界在理论上的讨论深浅不一，造成应用上的困难。笔者认为，应根据我国国情和税制执行的具体情况，边应用，边完善，使这一学科不断发展和普及。一、税务会计的一般定义1、税务会计的主体是纳税人，既包括法人，也包括自然人纳税人；税务会计的客体即对象 The concept of tax accounting, the academic debate in theory vary, resulting in application difficulties. The author believes that this discipline should be continuously developed and popularized in light of the actual conditions of our country and the specific circumstances of the implementation of the tax system. First, the general definition of tax accounting 1, the main tax accounting is the taxpayer, both legal and natural persons, including taxpayers; tax accounting object that object