Answer: Tax accounting refers to a kind of tax management activity, which takes the tax collection organ as the main body, the tax law as the criterion and the currency as the unified unit of measurement, and carries out continuous, systematic, comprehensive and comprehensive accounting and supervision on tax funds and their movements to ensure that all taxes are paid into the state treasury in time and in full. Tax accounting and tax accounting are both professional accountants closely related to accounting and tax categories, which are closely related and quite different.

(1) the relationship between tax accounting and tax accounting

The accounting basis is the same, that is, based on the national tax legal system. Tax accounting is the accounting and supervision of tax collection organs on the realization, collection, payment, storage and recovery of taxes according to the tax legal system; Tax accounting is the accounting and supervision of taxpayers on the formation, calculation, declaration and payment of taxes according to the provisions of the tax legal system.

The accounting task and purpose are the same, that is, to ensure that tax revenue is paid into the state treasury in full and on time. Tax accounting finally ensures that taxes are turned over to the state treasury in time by accounting and supervising the realization, collection and storage of taxes; Tax accounting, by accounting and supervising the formation, declaration and payment of taxes, finally ensures that taxes are paid in full to the state treasury.

③ Both of them belong to the category of tax administration. Both the tax accounting of tax authorities and the tax accounting of enterprises reflect one side of tax management activities from different angles. In fact, both belong to the category of tax management.

(2) the difference between tax accounting and tax accounting

① Accounting entities are different. The main body of tax accounting is the national tax authorities directly responsible for organizing tax collection and storage, while the main body of tax accounting is taxpayers with tax obligations. From the perspective of tax legal relationship, the former belongs to the subject of tax right, and the latter belongs to the subject of tax right, which together constitute the subject of tax legal relationship.

② The accounting objects are different. Generally speaking, tax accounting and tax accounting are the accounting and management of the national tax fund movement. However, from the specific movement process, tax accounting is about taxation and its movement, which mainly belongs to the stage of realization, collection, payment and storage of national tax funds; Tax accounting is about tax funds and their movement, which mainly belongs to the stage of formation, calculation, declaration and payment of national tax funds. Both of them belong to different stages of the tax fund movement process, with the tax declaration link as the connection point.

③ Different in nature. Tax accounting belongs to the category of national budget accounting and is an integral part of the budget accounting system. Tax accounting belongs to the category of enterprise accounting and is an integral part of enterprise accounting system.