税务会计是以国家现行税法法规为准绳,运用会计学的理论与方法对企业涉税事项进行确认、计量、记录和报告的一门专业会计。在西方国家,会计学科的分支领域已形成管理会计、财务会计、税务会计三大分支,而我国长期实行的是财务会计与税务会计合一的会计制度。随着我国会计制度改革的深化,以及税法、税制的不断完善,税务会计和财务会计之间的差异越来越明显,因此将税务会计独立出来非常重要。 Tax accounting is based on the current tax laws and regulations of the country as the criterion, the use of accounting theory and methods of enterprise tax matters to confirm, measure, record and report a professional accounting. In western countries, the branches of accounting have formed three branches of management accounting, financial accounting and tax accounting. In China, the long-term implementation of the accounting system is a combination of financial accounting and tax accounting. With the deepening of China’s accounting system reform, as well as the continuous improvement of the tax law and tax system, the difference between tax accounting and financial accounting becomes more and more obvious. Therefore, it is very important to separate tax accounting.