随着新会计制度和新税制的推行，企业税务会计（简称税务会计）日渐成为我国会计界和税务界共同关心的课题。税务会计作为一门独立的会计门类，在我国经历的时间不长，但是研究者却越来越多，人们从会计和税法两方面对税务会计的内涵进行了探讨，这对于完善税务会计起到了... With the implementation of the new accounting system and the new tax system, corporate tax accounting (referred to as tax accounting) has become a topic of common concern to the accounting and tax sectors in our country. As an independent accounting department, tax accounting does not last long in our country, but there are more and more researchers, people have discussed the connotation of tax accounting from the aspects of accounting and tax law, which has played an important role in perfecting tax accounting ...