摘要论文根据国内外学者在这一领域的研究成果，提出在完善所得税会计核算的基础上，结合我国双重主体税制的现状，建立增值税会计核算体系。从基础理论研究为切入点，阐述了税务会计的产生和概念，税务会计的基本理论概念。分析了当前税务会计模型的分类。探索两大税种会计存在的问题，并结合国际经验，提出有针对性的解决方案。明确了我国税务会计模式的选择、财务会计与税务会计的协调发展。关键词：税务会计;增值税会计;所得税会计;论文类型：理论研究AbstractBasedontheresearchresultsofdomesticandforeignscholarsinthisfield,thispaperproposestoestablishavalue-addedtaxaccountingsystemonthebasisofperfectingincometaxaccountingandcombiningthepresentsituationofChina'sdual-subjecttaxsystem.Thispaperexpoundstheoriginandconceptoftaxaccountingandthebasictheoreticalconceptoftaxaccountingfromtheperspectiveofbasictheoryresearch.Theclassificationofcurrenttaxaccountingmodelisanalyzed.Explorethetwomajortaxaccountingproblems,andcombinedwithinternationalexperience,putforwardtargetedsolutions.Thechoiceoftaxaccountingmodeandthecoordinateddevelopmentoffinancialaccountingandtaxaccountingaredefined.Keywords：TaxAccountingVatAccountingIncomeTaxAccountingCountermeasures目录摘要.........................................................................................................................目录..................................................................Error:Referencesourcenotfound1绪论................................................................................................................11.1.研究背景............................................................................................11.2研究意义.............................................................................................11.3国内外研究综述.................................................................................22税务会计基本理论概述................................................................................52.1税务会计的产生及概念.....................................................................52.2税务会计的核算对象.........................................................................53目前我国税务会计存在的问题....................................................................83.1增值税会计存在的问题.....................................................................83.1.2现行增值税会计模式存在的问题...................................................83.2所得税会计发展中存在的问题..........................................................84构建适合我国国情的税务会计的对策及建议............................................94.1建立增值税会计.......................................................................................104.1.1建立增值税会计的基本理论.........................................................114.1.2现行增值税会计改进意见.............................................................114.2进一步完善所得税会计...........................................................................155小结.......................................................................................................15参考文献.........................................................................................................21致谢.................................................................................................................231绪论1.1研究背景随着我国社会主义市场经济的不断发展，国家为了更好的管控企业，对企业猜...
