我国税制改革的深入发展,对理论和实践都提出了更高的要求.从税务院校税务、会计专业的教学实践与税收征管工作实践的需要看,建立税务会计学科的时机已经成熟(对此我们已有专门论述).但是,采取怎样的逻辑方式把税务会计的内容更好的组织起来,也就是说,税务会计将采用什么样的结构体系,已经成为这门学科成败的关键问题. The further development of the tax system reform in our country puts forward higher requirements on both theory and practice. From the perspective of the tax colleges and taxation, the teaching practice of accounting major and the practice of tax collection and management work, the time has come to establish a tax accounting discipline We have already devoted to this.) However, what kind of logical way to organize the contents of tax accounting better, that is to say, tax accounting will adopt what kind of structural system has become a key issue in the success or failure of this discipline.