随着会计实务与理论的不断完善和发展,从传统的单一的财务会计系统种逐步分离出管理会计和税务会计两个系统。其中税务会计是以国家现行法令为准绳,以货币计量为基本形式,运用会计学理论和核算方法,连续、系统、全面的对税款的形成、计算、缴纳进行核算和监督的一门专业会计。? With the constant improvement and development of accounting practice and theory, the two systems of management accounting and tax accounting are gradually separated from the traditional single financial accounting system. The tax accounting is based on the current state laws and regulations as the yardstick, the monetary measurement as the basic form, the use of accounting theory and accounting methods, continuous, systematic and comprehensive tax accounting, accounting and supervision of a professional accounting . ?