税款的会计处理不是税务会计。根据不同的标准,世界各国的会计模式可以有不同的分类。而根据税法对会计的导向作用不同,税务会计的模式可分为统一模式和独立模式。我国税制改革与会计改革的不断推进,使两者的目标和原则出现差异,建立适合我国国情的税务会计理论体系,已经成为现代税收制度(特别是企业所得税)应对差异、不断发展与完善的必然选择。 Tax accounting is not tax accounting. According to different standards, the accounting modes of various countries in the world can have different categories. However, according to the difference between the guiding role of tax law and accounting, the tax accounting model can be divided into a unified model and an independent model. The continuous reform of taxation system and accounting in our country make the goals and principles of both appear different. Establishing a system of tax accounting theory that suits our national conditions has become the inevitable response to the differences and continuous development and improvement of the modern tax system (especially the enterprise income tax) select.