The basic function of tax accounting is formed, the taxes payable by taxpayers reflects and supervises the declaration and payment. Tax accounting of the taxpayer's tax liability and payment record, calculation, summary, and preparation of tax returns to taxpayers; tax accounting and tax obligations to pay, control, check, and correct and punish the illegal acts. This kind of reflection and supervision can only be carried out in the enterprise unit as a taxpayer and implemented by the taxpayer's accounting personnel. Corporate tax accounting needs in a variety of tax scheme through advance planning, reasonable arrangement of company financing, investment, management, profit distribution and other financial activities, make reasonable decisions according to purchasing, production management and internal accounting, the use of national laws and regulations actively in tax planning, at the same time through the national tax system of software products and information transfer and continuation of elements, many of the business tax involved (value-added tax, income tax, business tax, consumption tax, tariffs and export tax rebates) business processing, which can accurately calculate all taxable gold tax return, and improve the work efficiency of tax personnel, also can be used to assess enterprise accounting, management, accounting, tax, ticket better, help enterprises to the correct implementation of national tax policy, overall planning and management of tax risk prevention for enterprises Industry management decision-making brainstorming, lay a solid foundation for profitability. It can not only guarantee the enterprise to fulfill the duty of increasing profits and taxes, but also increase the ability of "making blood", reduce the tax burden, improve the profit after tax, and realize the sustainable and healthy development.
Qualification editor
Accounting certificate is an essential qualification for accounting personnel engaged in accounting work, accounting personnel engaged in accounting must be the only valid legal documents. Is the threshold for accounting personnel to enter the accounting profession. Territorial management, national general, accounting qualification certificate is also a prerequisite for accounting title.
Main feature editor
1, the characteristics of tax accounting
Including legal nature, universality, unity, independence. The law is formed, tax accounting must be checked strictly in accordance with the provisions of tax laws and accounting regulations and supervision of tax behavior; extensive performance of tax accounting for all sectors of the national economy; the unity of performance in order to perform different taxpayer's tax accounting is the same; independence as its accounting treatment with the method of financial accounting is different, for example, the amount of taxable income shall be regarded as sales income adjustment, identification and so on.
2, the goal of tax accounting
That is the purpose of the taxpayer through tax accounting. Different users have different requirements: business operators require accurate and timely tax information to ensure the normal operation of enterprises, and provide the basis for business decisions; enterprise asset owners and creditors claim tax capital operation information, to maximize the use of the time value of money; the tax management department to understand the taxpayer's tax plan pay, to supervise and control, to ensure the realization of national revenue.
3, tax accounting tasks
The task of tax accounting is dual, it is necessary to take the tax law as the standard, to urge taxpayers to conscientiously perform their duties, but also within the scope of the tax law, to protect the legitimate interests of taxpayers. Including: in accordance with the provisions of the state tax law accounting taxpayers the tax tax; correctly prepare and submit accounting statements and tax returns; analysis of tax activities, to ensure the correct execution of tax laws, safeguard the interests of enterprises.
4, the role of tax accounting
It is beneficial for the taxpayers to implement the tax law, to ensure the financial income, to play the role of tax law, to urge taxpayers to fulfill their obligations conscientiously, to promote the enterprises to correctly handle the distribution relationship, to safeguard the legitimate rights and interests of taxpayers, etc..
5, tax accounting
The objects include operating income, operating cost, operating profit, taxable income, tax declaration and payment, etc..
6, the principle of tax accounting
In accordance with the principle that the accounting treatment in accordance with the tax law; ensure tax revenue principle, namely, to ensure the national tax revenue is the first priority; tax procedures than the entity problem principle, the taxpayer's tax liability is the real problem, the means to fulfill the obligation of tax payment procedures stipulated procedures should follow the principles of tax accounting entity is better than the problem for example, pay taxes when in doubt, should be paid to appeal; accept tax authorities audit tax accounting principles, the tax authorities shall have the right of supervision and inspection of the taxpayers, taxpayers are obliged to accept supervision.
7, tax accounting procedures
Through the existing accounting financial accounting subjects, reflect and supervision of various taxes involved in the enterprise, the correct calculation of all kinds of enterprises should pay taxes, the amount of the accounting financial accounting subjects, ultimately reflected in the financial statements and tax returns; set up "tax adjustment" adjustment of taxable income will be. Check the contents of tax accounting and financial accounting in the different accounts, the accounts just as reference accounts without having to log in financial accounting records, unified tax adjustment.