一、税务会计独立早有国际经验可鉴税务会计的产生需要两个前提条件：一是国家的产生，二是税收法律的颁布实施。因此，税收对会计的影响往往与法律对会计的影响是分不开的，税收通过法律发挥作用，法律保障税收的执行，但它们对会计影响的侧重点不同。法律可以规定会计“能做 First, the tax accounting independence has long been an international experience Kam tax accounting needs two preconditions: First, the country’s production, and second, the enactment and implementation of tax laws. Therefore, the impact of tax on accounting is often inseparable from the influence of law on accounting. Tax acts through the law and the law guarantees the implementation of tax revenue. However, they have different emphasis on accounting impact. The law can prescribe that accounting "can do it