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Tax accounting and business accounting

2019-07-11 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Tax accounting and business accounting,供大家参考学习,这篇论文讨论了税务会计与企业会计。税务会计和企业会计是会计学科的两个重要分支,前者在经济调节中有着重要的利用价值,后者在企业管理中发挥着重要的作用,二者均在当前的实践中有重要的应用。在过去,企业会计和税务会计合二为一,但是随着市场经济的发展和我国税制的完善,这两种会计模式的合并对于经济的影响越来越明显,所以处于经济发展实践考虑,企业会计和税务会计实现了各自的独立。

Tax accounting,business accounting,essay代写,paper代写,作业代写

In the context of the continuous improvement of the market economy system, in order to promote the deepening development of China's economy, China's accounting standards and tax laws and regulations have been adjusted and changed based on economic practice. Such adjustment and change have different degrees of impact on the accounting income and enterprise income tax of enterprises. According to the current analysis, the improvement of accounting standards and tax laws and regulations has strengthened the supervision and management of taxation, and under this general trend, the separation of enterprise accounting and tax accounting has become an inevitable trend.

Enterprise accounting and tax accounting are two important branch of accounting, from the perspective of a specific analysis, the two accounting content in the past are unified in the accounting practice, but with the change of market environment and the change of enterprise development practice in our country, accounting and tax accounting unity seriously affected the tax supervision and management, for the specific development of the enterprise is adverse, so in the accounting system and tax laws and regulations constantly improve under the environment of the separation of the two kinds of accounting. In fact, the separation of the two kinds of accounting is not accidental, but the inevitable development of China's economy, so the specific reasons for the separation of the two do analysis, which can better understand the specific role and value of the two.

Accounting is an important branch of accounting, from the perspective of a specific analysis, enterprise accounting to accounting and supervision of fund use, funding sources, the costs and expenses of the enterprise, financial results, and of the business, so enterprise accounting is to analyze the gain and loss, improve management, improve the economic benefit of a management activities. According to the current analysis and research on enterprise accounting, we can see that its specific content varies with the nature of enterprises and the complexity of economic business. According to the nature of the enterprise, there are commercial enterprise accounting, industrial enterprise accounting, agricultural enterprise accounting, construction enterprise accounting and transportation enterprise accounting; According to the content and emphasis of accounting, there are financial accounting and management accounting. Generally speaking, enterprise accounting has an important impact on the operation and management of enterprises, so it is significant to master its content and real value.

Tax accounting is an accounting system for tax planning, tax accounting and tax declaration. Usually tax accounting is considered as a natural continuation of financial accounting and managerial accounting, this natural extension is a prerequisite for the complexity of tax laws and regulations, in China, due to various reasons, the majority of enterprises in the tax accounting has not really extends from the financial accounting and managerial accounting as a relatively independent accounting system. According to the current specific analysis, as taxes can be divided into income tax, turnover tax, property tax, behavior tax, tax accounting can also be divided into income tax accounting, turnover tax accounting and property tax accounting and other branches. Briefly speaking, tax accounting, as an important branch of accounting, plays an important role in the current economic field, so it is necessary to master the concept and classification of tax accounting.

There are obvious differences between tax accounting and enterprise accounting, which are reflected in many aspects. The following is a detailed analysis of the three aspects of tax accounting and enterprise accounting.

The difference between tax accounting and corporate accounting is in terms of objectives. For a specific analysis of two kinds of accounting, found that the goal difference is bigger, the enterprise accounting, the main goal is to be able to provide users of accounting information authenticity and reliability of accounting information, this information also can accurately real specific to enterprise's financial position and operating results to performance. In other words, the main goal of enterprise accounting is to provide information reference for business operators and decision makers. Different from tax accounting, the main goal of tax accounting is to guarantee the fiscal revenue and regulate the economic and social development of enterprises. In terms of scope, enterprise accounting aims at the internal operation of enterprises, while tax accounting aims at the national economy and society. It is precisely because of the difference in the use of subjects and scope that the two have very obvious differences in objectives.

The significant differences between tax accounting and enterprise accounting are reflected in the difference in the basis of law enforcement. According to the current specific analysis, the main basis of the implementation of tax accounting is the national tax law, while the implementation of enterprise accounting is based on the accounting standards. It is because of the large difference between tax accounting and enterprise accounting in terms of legal basis that there are certain differences in the specific implementation, time and scope. In the current accounting practice, enterprise accounting mainly USES the average age method and the workload method for cross-measurement, which has strong flexibility, while the measurement intelligence of tax accounting conducts accounting in accordance with the prescribed method, and the specific accounting needs to be put on record through the relevant, so the flexibility is relatively weak. In other words, if an enterprise involves both accounting and tax accounting in its accounting practice, if the two are consistent, it can do accounting according to the relevant provisions of taxation; if not, it needs to make corresponding adjustments to the accounting method on the basis of the tax law, so that accounting will be more authentic.

The difference between tax accounting and business accounting is that tax accounting is a tool to reflect and supervise the tax payment obligations of enterprises. From the perspective of practical analysis, tax accounting is an important part of accounting discipline, and its supervision of enterprises is mainly based on tax activities in the form of currency. At the same time, it has a strong independence. Tax laws and regulations of the specific interpretation, and the records in the accounting standards for enterprises there are larger differences, therefore said that the tax accounting itself has a relatively complete and system on the basis of the system, and this system can do comprehensive reflection on tax accounting work, so, its effect in the specific supervision performance is more outstanding, which will own supervision and reflect function full play.

Enterprise accounting and tax accounting can be said to be an inevitable separation, and the reason for the separation of the two, mainly from three aspects. The following is the analysis and elaboration of specific reasons.

The separation of enterprise accounting and tax accounting is due to the increasing differences between the tax system and accounting system in China. In the context of the current concrete analysis, most of the enterprises in the tax when the reference basis is an enterprise's financial statements and the books, but accounting personnel when doing the tax return is the lack of tax system and the concept of integrity, therefore said that the tax accounting in the sense that the knowledge of financial accounting is a kind of accessory, not only cannot fully play to its own functions, and its intelligent play of the financial accounting could produce certain checks and constraints, for the two kinds of the concrete embodiment of accounting function is very unfavorable. Therefore, based on the full play of the respective functions of enterprise accounting and tax accounting, they should be independently operated so that their specific effects will be better. In short, there are obvious differences between the tax system and the accounting system, and the implementation of the two kinds of accounting and the role of the system itself play a contradiction, so the full use of the role of the system and accounting intelligence, the need to separate the two.

The main reason for the separation between enterprise accounting and tax accounting is that the establishment of tax accounting is an inevitable choice to improve the tax system. In the context of the current enterprise practice analysis, in the practice of the enterprise operation, able to master the financial accounting theory and tax rules are few and far between, so if you can through the perfection of tax system to realize the development and perfection of tax accounting, so enterprise in the aspect of tax returns and fulfill its obligations to pay taxes will become more scientific. Based on this, it is an important strategy to separate tax accounting from enterprise accounting to improve tax system, which not only reduces the complexity of specific work of enterprise accounting, but also plays a good role in promoting enterprise tax payment. In short, the role of tax accounting will be the specific execution of enterprise accounting form constraints, this is not conducive to the specific development of the enterprise, so from the perfection of tax system independence do consider tax accounting, make its better service for the tax, so, not only the effect of enterprise accounting got more fully play, in the implementation of the tax system in the concrete results also have obvious improvement.

Finally, the separation of enterprise accounting and tax accounting is an important reason for the establishment of enterprise tax accounting is the need to strengthen enterprise financial management. According to the current practical analysis, financing, investment, operating fund management and dividend distribution are the four major contents of enterprise financial management, and the enterprise's tax payment will have an important impact on these four contents. A simple example, in the process of financing, different ways of financing for the money, the cost of regulations in the tax law do charge method is different, so the specific charge is in pre-tax or after-tax this will directly affect the enterprise's burden, so enterprises need to be carefully planned to choose the favorable financing structure. Tax payment runs through all the processes of enterprise financial activities and permeates all the contents of financial management. Therefore, enterprises need to have a clear understanding of tax regulations. Based on this, the operation and management of enterprises should not only carry out the accounting treatment of tax payment from the perspective of taxpayers, but also understand and be familiar with the tax provisions from the perspective of tax collectors. Only in this way, the specific enterprise financial management strategy will be more in line with the interests of enterprises, and the financial management strategy will be more sensible.

To sum up, enterprise accounting and tax accounting are two important branches of accounting. The former plays an important role in enterprise management, while the latter plays an important role in economic regulation. Therefore, both of them have important applications in current practice. In the past, enterprise accounting and tax accounting combined into one, but with the development of market economy and the improvement of China's tax system, the integration of these two accounting models has an increasingly obvious impact on the economy, so in the consideration of economic development practice, enterprise accounting and tax accounting have achieved their independence. The purpose of the research on the separation of the two is to understand their specific functions and functions.

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