随市场经济的发展和税制改革的进行,我国的税务会计愈发趋向于形成独立体系。为了能更好地执行税收制度,进行科学税务筹划,企业需要了解税务会计区别于财务会计的主要特征。本文对此进行了分析,并提出了税务会计的发展对策。 With the development of market economy and tax reform, tax accounting in our country tends to form an independent system. In order to be able to better implement the tax system for scientific tax planning, companies need to understand the main features of tax accounting different from financial accounting. This article has carried on the analysis, and proposed the tax accounting development countermeasure.