Author(s)

Chen Yao

Corresponding Author

Chen Yao

ABSTRACT

Tax accounting is gradually developed in the formation and development of financial accounting. It does not exist independently as a substantive work. It is based on financial accounting, but has its own tax characteristics and financial accounting is significantly different. China is still in the primary development stage of tax accounting. In order to meet the needs of global economic development, accountants are required to continuously analyze and summarize the development of accounting.

KEYWORDS

Tax accounting, financial accounting, corporate finance, relationship analysis