税收会计是研究税收资金的来龙去脉，核算和监督税收资金状况及其运动信息的专门会计，作为税收信息管理的重要组成部分，其地位尤其重要。它通过对税款实现、征收、划解、提退、减免、欠缴等税收资金运动过程中，信息数据的收集处理和反馈，对税款及时、足额地征收入库进行组 Tax accounting is a study of the ins and outs of tax funds, accounting and supervision of the tax status of funds and their specialized accounting information, as an important part of tax information management, its status is particularly important. It collects, processes and feeds back information data in the process of taxation funds such as tax collection, settlement, withdrawal, relief, default and other tax collection, and carries out tax collection in full and timely manner