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在我国,税务会计是一种专门针对税务、税金进行筹划与核算的一种会计系统,其与财务会计、管理会计相区别,是单独一个用于税务方面的、较为独立的会计系统。相比于财务会计,税务会计更注重以货币为计量单位,并以税法的法律法规作为准绳,全面运用会计学的相关原理,更好地对纳税人所缴纳的税款进行申报、核算、入库及监督等一系列工作。本文就基于此主要结合税收会计的计量原则,深入分析其与财务会计的区别与差异。
In our country, tax accounting is an accounting system specially designed for taxation and tax planning and accounting. It differs from financial accounting and management accounting and is a separate accounting system for taxation. Compared with financial accounting, tax accounting pay more attention to monetary units of measurement, and the tax laws and regulations as the yardstick, the full application of accounting principles, to better taxpayers pay taxes to declare, accounting, into Library and supervision and a series of work. Based on this, this paper mainly analyzes the differences and differences between financial accounting and financial accounting based on the measurement principle of tax accounting.