一、税务会计的基本前提税务会计以财务会计为基础，财务会计中的基本前提有些也适用于税务会计，如会计分期、货币计量等。但由于税务会计有自己的特点，其基本前提也应有其特殊性。１．纳税主体。纳税主体与财务会计的会计主体有密切联系，但不一定等同。会计主体是财务会计 First, the basic premise of tax accounting Tax accounting to financial accounting as the basis, some of the basic preconditions in financial accounting also applies to tax accounting, such as accounting staging, currency measurement. However, due to its own characteristics of tax accounting, its basic premise should also have its own particularity. 1. Taxpayers. The main taxpayers and accounting principals of financial accounting are closely linked, but not necessarily equal. The main accounting is financial accounting