税收会计和税务会计在内涵上存有较大差异,但目前两者的区别常被混淆。对此,本文拟加以分析 一、会计主体的区别。(1)税收会计的主体可分为独立的会计主体和相对独立的会计主体。独立的会计主体单位,是指直接与银行与金库对帐并直接负责税金入库、退库业务的会计单位,一般是指市(县)级税务局、区级税 Tax accounting and tax accounting in the content there is a big difference, but at present the distinction between the two is often confused. In this regard, this article is intended to be analyzed first, the difference between the main accounting. (1) The main body of tax accounting can be divided into independent accounting entities and relatively independent accounting entities. The independent accounting entity refers to the accounting unit that directly reconciles with banks and vaults and is directly responsible for tax deposit and withdrawal services. Generally, it refers to the municipal (county) tax bureau, district tax