| 税务会计刍议 |
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| 引用本文： | 姚春红.税务会计刍议[J].达县师范高等专科学校学报,2004,14(5):115-117. |
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| 作者姓名： | 姚春红 |
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| 作者单位： | 四川电子商务学校财会教研室 四川达州635000 |
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| 摘 要： | 对税务会计起源的了解,及其与财会会计、管理会计、税收会计、所得税会计、税收法规的关系的理解,对其特征的掌握,有利于各级各类会计工作者更好地把握税务会计的要点,为国家准确、及时和足额纳税,搞好本职工作.
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| 关 键 词： | 税务会计 财会会计 管理会计 辨析 特征 |
| 文章编号： | 1008-4886(2004)05-0115-03 |
| 修稿时间： | 2004年1月7日 |
On the Accounting of Tax Affair |
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| YAO Chun-hong.On the Accounting of Tax Affair[J].Journal of Daxian Teachers College,2004,14(5):115-117. |
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| Authors: | YAO Chun-hong |
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| Abstract: | Understanding the source of tax affair accounting and the relations among finance accounting, management accounting, tax-collecting accounting, income tax accounting and regulations of tax-collection, and mastering its character are of great help to grasp the key point of tax affair accounting for accountants of various kinds. Hence it can be supportive to do one's job well for the timely, accurate and complement pay tax to the nation. |
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| Keywords: | tax affair accounting finance accounting management accounting discrimination character |
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