翻译如下:英文:Our country establishes tax accounting's necessity Is unceasingly thorough along with the socialist economy organizational reform and the socialism enterprise system's establishment, the new enterprise system of ownership emerges unceasingly, specially the accounting system reform and the tax revenue system's reform, urgent need tax accounting mounts the modern business finance management by the independence posture the stage, but present when the enterprise handles the declaration and so on fords the tax matters concerned, generally is by business finance accountant or management accounting holds a concurrent post, supposes tax accounting to undertake specially fords the tax matters concerned also not to 中文:我国建立税务会计的必要性 随着社会主义经济体制改革的不断深入和社会主义企业制度的建立,新型的企业所有制不断涌现,特别是会计制度改革和税收制度的改革,迫切要求税务会计以独立的姿态登上现代企业财务管理的舞台,但目前在企业办理申报等涉税事宜时,一般都是由企业财务会计或管理会计兼任,专设税务会计承办涉税事宜的还不多见。