Author(s)

Meihua Xu

Corresponding Author

Meihua Xu

Abstract

With the further improvement of our fiscal and taxation systems and the reform of accounting, the division of labor between tax accounting and financial accounting will become clearer and clearer. In view of our country's tax law will be more and more sound, tax management is also more stringent, at the same time in order to allow our country in the management of tax revenue and better access to the world, the separation of tax accounting and financial accounting will be an inevitable Claim. This paper analyzes the reasons for the separation of tax accounting and financial accounting and their importance. It also holds that the separation of tax accounting and financial accounting will be the inevitable trend of accounting reform in our country.

Keywords

Financial Accounting, Tax Accounting, Theory.