随着我国经济体制改革的不断深化,会计改革也日益深入,《会计法》、《企业会计准则》和《中华人民共和国企业所得税暂行条例》公布、实施后,所得税、流转税等税务的会计处理问题越来越被更多的人所重视。因而人们开始思考并提出税务会计与财务会计的关系问题,有人提出二者不同,应予分离。 With the continuous deepening of China’s economic reform, accounting reform has become more and more in-depth. The Accounting Law, Accounting Standards for Business Enterprises and the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China were promulgated and implemented. After the implementation, the accounting treatment of income tax and turnover tax The problem is more and more valued by more people. Therefore, people began to think and put forward the relationship between tax accounting and financial accounting. Some people suggested that the two were different and should be separated.