内容摘要：

税款的会计处理不是税务会计。根据不同的标准，世界各国的会计模式可以有不同的分类。而根据税法对会计的导向作用不同，税务会计的模式可分为统一模式和独立模式。我国税制改革与会计改革的不断推进，使两者的目标和原则出现差异，建立适合我国国情的税务会计理论体系，已经成为现代税收制度（特别是企业所得税）应对差异、不断发展与完善的必然选择。

关键词：税务会计 ?会计准则 ?税基

abstract：this article argues that the accounting treatmentof tax payment is not tax-related accounting. according to different standards, there are different accounting models in the world. in light of the guidance of tax law to accounting, tax-related accounting models may be distinguished as the unity model and independent model. the reform of tax and accounting systems has resulted in book-tax differences both in objectives and principles. therefore, establishing suitable theories of tax-related accounting has become a necessity in order to meet the needs of perfect current tax systems, especially enterprise income tax system.

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