随着税务会计的诞生,企业会计可能会把注意力更多地放在如何在合法或不违法的情况下为企业制定出最佳的纳税方案上。这便对企业管理及税收征管提出了更高的要求。只有将税务机关的权力纳入法制规则的有效制约之中,税收的法治化才能得以实现。本文对企业设置税务会计的原由及遵守的原则等内容进行了详细的阐述。 With the introduction of tax accounting, corporate accounting may focus more on how best tax planning can be set for businesses, whether legal or not. This puts forward higher requirements on enterprise management and tax administration. Only by including the power of the tax authorities in the effective control of the rule of law can the legalization of taxation be realized. This article elaborates on the reasons for the establishment of tax accounting in enterprises and the principle of compliance.