税务会计和财务会计都有所得税会计、增值税会计、营业税会计、消费税会计等。但财务会计中的所得税会计并非税务会计中的所得税会计，税务会计中的增值税会计也不同於财务会计中的增值税会计。以时间和地位而言，财务会计核算是税务会计的基础，但它们的核算依据和目的不同。 Tax accounting and financial accounting have income tax accounting, VAT accounting, sales tax accounting, consumption tax accounting. However, the income tax accounting in financial accounting is not the income tax accounting in tax accounting, the VAT accounting in tax accounting is also different from the VAT accounting in financial accounting. In terms of time and status, financial accounting is the basis of tax accounting, but their accounting basis and purpose are different.