现阶段,我国主要有两种税务会计调整核算方法,一是税务会计和财务会计统一核算,二者共同做一套帐;二是税务会计和财务会计相互独立核算,二者各设一套帐。总而言之,税务会计调整核算实质上为调整核算,现行相当一部分单位在纳税调整时一味注重调整的结果,忽视了调整过程的重要性,不易于税收征收机关制定科学合理的纳税筹划,因此,这就需要相关部门彻底打破这一薄弱环节,切实保证税务处理结果的正确性、科学性、合理性。 At this stage, there are mainly two kinds of tax accounting adjustment and accounting methods in our country. One is unified accounting of tax accounting and financial accounting, and the other two make a set of accounts together. Second, tax accounting and financial accounting are independently accounted for by each other. . All in all, the tax accounting adjustment accounting is essentially an adjustment accounting, the current considerable part of the unit blindly pay attention to the adjustment of tax adjustment results, ignoring the importance of the adjustment process is not easy to tax authorities to formulate a scientific and rational tax planning, so that Relevant departments need to completely break this weakness, and earnestly ensure the correctness of the tax treatment results, scientific and reasonable.