Accounting and taxation, the former is a person or a job, the latter is a thing, the two are indistinguishable.

Accounting refers to activities that use currency as the main unit of measurement, accounting vouchers and accounting books as the main form, and use special methods to record, account for and supervise the financial revenue and expenditure and economic business of social organizations.

The essence of accounting refers to the nature of accounting itself. It is the inherent and relatively stable substantive relationship of accounting as an objective thing. It shows what accounting is ultimately about.

Taxation (also known as tax, tax, tax, tax, tax, donation, rent tax) refers to the general term for the government to levy free physical or monetary items on individuals or organizations in accordance with legal provisions. Different countries and regions have different tax laws, different tax systems, different classifications, and different concepts. The Chinese name for tax also differs in various Chinese dynasties and Chinese-speaking regions. The tax system refers to the tax system, which consists of taxpayers, tax objects, tax items, tax rates, tax links, tax deadlines, tax calculation basis, tax exemptions and violations, and other factors; tax types refer to the types of taxes, and the differences are reflected in the taxpayers and tax rates. Depending on the tax objects, the total number of taxes constitutes a "tax system".

The basic characteristics of taxation are: mandatory, gratuitous and fixed in accordance with the law.