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摘要：税务会计，是基于现有的国家税收法律、法规为准绳,使用业务与税收相关的会计理论和方法对经济问题进行识别、测量、记录和报告的专业会计。我国长期实施财务会计和税务会计统一的会计制度。税务会计是财务会计的一个分支,两者密切相关。目前,财政部税务会计和财务会计分离,其目不仅要把两个会计更深层次地挖掘，还要使财务会计工作的实现更清晰,会计处理和信息披露更加规范。

Summary

Tax Accounting is based on existing national tax laws and regulations as the criterion, using the theory and methods of accounting for business tax-related matters of recognition, measurement, recording and reporting of a professional accountant. Our long-term implementation of the unity of the financial accounting and tax accounting accounting system. Tax accounting is a branch of financial accounting, the two closely linked. According to the current, the Treasury has tax accounting and financial accounting separation, which aims not only to divide the two accounting deeper purpose is to make the implementation of financial and accounting work more clearly, the accounting treatment and disclosure of information is more normative to overcome the situation before the accounting treatment is necessary to comply with the accounting system but also to meet such a loss of the tax system.[1]

The importance of tax accounting

With the in-depth development of China's economic reform, active, social and economic activities in the body leading Chinese capital market gradually into business, rather than the government, in the form of business organization to stock conversion levels, which requires the government to reduce the shares of the business direct interventions and socio-economic activities, but the market economy also requires the government's macro-control, the government through fiscal and tax policy, monetary policy, economic regulation, therefore, tax accounting professional independence from corporate finance tax accounting is particularly important.[2]

State tax accountant career is based on current tax laws and regulations, monetary measure as the basic form, the basic theory and application of accounting methods to learn, continuous, systematic and comprehensive manner to form a taxpayer's tax liability, calculated and paid;[3] namely tax accounting full-time jobs and an enterprise fund sports activities arising out of the tax accounting and oversight, as well as co-ordination of tax administration, tax inspection, tax planning and a series of tax and tax-related work, in order to protect national interests and the legitimate rights and interests of taxpayers professional accounting personnel.

Corporate tax planning market economy

To make tax planning, they must abide by the following principles:

(A) the principle of legality

(B) planning principles

(C) the principle of purpose

Corporate tax administration and tax audit response

Conclusion

Reference

1. Perks, R.W.(1993): Accounting and Society. Chapman & Hall (London); ISBN 0-412-47330-5. p.16

2. Institute of Professional Accountants

3. https://www.taxclinic.ca/tax-tips/2013/01/05/cpa-canada

4. A framework for uniting the Canadian accounting profession, CPA Canada, retrieved February 12, 2014