研究税务会计原则与财务会计原则的差异，旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。

The research on this topic will lead to the construction of internationally characteristic relationship model between tax accounting and financial accounting.

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税务会计的核算基础与财务会计核算基础之间存在差异。

There is a difference between the accounting basis of tax accounting and the one of financial accounting.

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增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。

Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.

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