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税务会计是由财务会计、财政学、税收法理学等交叉学科形成的一门边缘学科,是随着会计制度和税收制度的发展而逐步发展起来的学科。随着我国经济的发展以及经济与国际的趋同,越来越多的学者开始对税务会计模式、发展以及我国所适合的模式进行研究。本文在阅读大量学者文献的基础上,对税务会计的模式以及我国对税务会计模式的选择两方面的资料进行了归纳整理。
Tax accounting is a fringe discipline formed by such interdisciplinary disciplines as financial accounting, fiscal science and tax jurisprudence. It is a subject that gradually develops along with the development of accounting system and tax system. With the economic development of our country and the convergence of economy and international, more and more scholars begin to study the tax accounting mode, the development and the suitable mode of our country. On the basis of reading a large number of scholars’ literature, this paper summarizes the tax accounting mode and the choice of tax accounting mode in our country.