The relationship between financial accounting and tax accounting is that financial accounting is the basis of tax accounting, and tax accounting carries out specific work on the basis of financial accounting to realize comprehensive supervision and control of enterprise economic activities and improve the quality and ability of taxpayers, which is conducive to the standardization and standardized development of enterprise accounting management.

Although tax accounting and financial accounting are closely related, they are also different in purpose, basis and scope. The purpose difference means that tax accounting takes the tax legal system as the criterion and serves the national tax collection and management. And financial accounting is based on accounting law and financial standards to deal with all kinds of economic business. Different basis means that tax accounting is based on tax laws and regulations, and the data of financial accounting needs to be adjusted, while financial accounting is based on accounting standards. Different scope refers to all businesses related to financial accounting and production and operation (including tax payment); Tax accounting only accounts for business related to tax payment.