1.两者的概念不同。税务会计是将税法与会计融为一体，全面、系统地反映和监督企业再生产过程中纳税活动的一门特种专业会计，具有直接受税法制约的显著特征。税收会计是对税务机关内部进行税款征解核算的会计，是属于预算会计范畴的一门特种会计，其对象、任务又具体区别于 1. The concept of the two is different. Tax accounting is a special professional accounting that integrates the tax law and accounting, comprehensively and systematically reflects and supervises the taxation activities in the process of enterprise reproduction, and has the obvious characteristics directly controlled by the tax law. Tax accounting is an internal accounting of the tax authorities accounting for tax accounting, is a category of budget accounting accounting, the object, the task is different from the specific