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我国长期以来实行的是一种财税合一的税务会计制度,随着我国经济的发展,传统的会计政策已经不适合现代经济社会的发展。因此,会计制度的改革,企业税务会计建立与国际接轨进程和税收制度的完善。财务会计、管理会计和税务会计体系正在慢慢形成,因此我国企业的税务会计的建立及应用将成为我国会计改革的必然趋势。本文针对企业税务会计的问题,找出相应的对策。
For a long time in our country, a tax accounting system combining taxation and taxation has been adopted. As China’s economy develops, the traditional accounting policies are no longer suitable for the development of modern economy and society. Therefore, the reform of the accounting system, the establishment of corporate tax accounting and international standards and the improvement of the tax system. Financial accounting, management accounting and tax accounting system are slowly taking shape. Therefore, the establishment and application of tax accounting in Chinese enterprises will become an inevitable trend of accounting reform in our country. In this paper, the problem of corporate tax accounting, to find the appropriate countermeasures.