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随着我国社会主义市场经济的不断发展和完善,我国会计体制改革和税收体制改革的推进,企业会计准则、企业会计制度以及一系列税收法律法规的完善,企业纳税行为和会计行为已经作为企业经营管理的重要内容。近年来,国家对企业财务、会计体制和税收制度都相继做出了前所未有的重大改革,这对财务会计与税务会计分离,建立独立的税务会计体系既是一次很好的机遇,也是一场严峻的挑战。笔者认为,实行税务会计与财务会计两种制度的分离是一种必然要求,具有重要意义。
With the continuous development and improvement of China’s socialist market economy, China’s accounting system reform and tax system reform advance, the accounting standards for business enterprises, accounting systems and a series of tax laws and regulations to improve, corporate tax behavior and accounting practices have been as business management Management of the important content. In recent years, the state has made unprecedented and major reforms to the corporate finance, accounting system and taxation system. This is a good opportunity for the separation of financial accounting from tax accounting and the establishment of an independent tax accounting system. It is also a serious challenge. The author believes that the implementation of tax accounting and financial accounting separation of the two systems is an inevitable requirement, of great significance.