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作业代写:The difference between accounting and taxation

2018-07-25 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- The difference between accounting and taxation,供大家参考学习,这篇论文讨论了会计与税务的差异。从客观角度上看,会计与税务之间的差异大小从根本上取决于国家制定的财务会计目标与税务目标,其目标的制定又取决于国家的会计模式。会计模式主要依据国家的税制和经济水平等因素而决定。企业的会计制度主要决定因素是市场经济环境,而市场经济环境决定了企业会计工作的服务对象,同时也决定着企业会计目标走向。

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With the continuous development of market economy in our country, the market environment is more toward diversified development, lead to appear a lot of differences between accounting and tax, which is complex, and the program adjustment is relatively complicated, the enterprise accounting synchronization costs and tax costs, makes the phenomenon of tax evasion, tax evasion. This essay focuses on the causes of the differences between accounting and taxation, and puts forward corresponding solutions.

With the continuous improvement of China's accounting system and standards, as well as the structure of tax system, which is mainly composed of tax laws and regulations, the two systems of maintaining economic order are now independent and influencing each other. Both are constantly improved and improved in the market economy. Although they meet the needs of the current market economy, they also bring certain problems to accounting and tax work.

From an objective perspective, the difference between accounting and taxation fundamentally depends on the financial accounting objectives and tax objectives formulated by the state, and the formulation of such goals depends on the national accounting model. Accounting model is mainly determined by national tax system, economic level, legal system, inflation, deflation and other factors. The main determinant of an enterprise's accounting system is the market economy environment, which determines the service object of an enterprise's accounting work and the direction of its accounting goals. For our country, our country's economic system and economic environment are the fundamental reasons for the difference between accounting treatment and tax treatment.

Under the drive of market economy, the Chinese government for corporate "unified collection expenditure" policy, the past planned economy mode, the state, the state of enterprise "unified collection expenditure" policy, fiscal revenue mainly enterprise economic profits, although part of the revenue from tax, but relative to the corporate profits is insignificant, also makes the planned economy system, the tax is low in the government's fiscal position. However, under the market economy model, enterprises are mostly self-financing and self-management. The way for the state to consolidate legislation is to collect taxes from enterprises, which has become the main source of fiscal revenue and greatly enhanced their status.

Under the planned economy model, accounting targets are generally based on law, which is also consistent with the goals of tax law. And under the market economy environment, the accounting goal is to take the market as the benchmark, namely fair trade. China's current market environment determines the accounting model of "meeting tax separation", which makes China's accounting treatment and tax treatment change from unity to difference.

The most important reason for an enterprise to set up an accounting management department is to reflect the financial situation and operating results of the enterprise systematically and comprehensively through accounting and provide accounting information to relevant departments. Therefore, accounting reports are mainly to let investors fully understand the enterprise's asset status and future development trend. The main purpose of taxation is to ensure the national fiscal revenue, coordinate social order and economic development, and protect the basic rights and interests of taxpayers. Due to the difference between the accounting system of enterprises and the national tax objectives, there are different goals in the same economic affairs, which leads to the difference between the two.

Accounting is mainly about the trading activities and activities of enterprises, which objectively reflects the production and operation of enterprises. Generally, the accounting subject and the tax subject should be consistent, that is, the tax paying subject is the accounting subject. However, under certain conditions, there is a big difference in time and scope between the two in cost, income and other links, which is also the main manifestation of the difference between the two premises.

In order to better mitigate the difference between accounting and tax treatment, we need to improve step by step. To improve the theoretical system of accounting and taxation in China, on the one hand, to enable Chinese enterprises to fulfill their duty of paying taxes in accordance with the legal system; On the other hand, the impact of tax on enterprises can enable enterprises to fully consider tax factors, so as to improve internal management and improve economic benefits. Further improving the theoretical system of accounting and taxation will not only transform the macro-tax principle into the concept of tax law, but also enable enterprises to show their tax payment in the accounting system through accounting theory, thus promoting the further development of China's accounting industry.

Nowadays, most enterprises deal with accounting and tax differences mainly through off-book adjustment, which can only be reflected on the books, but cannot be connected with accounting. So, enterprises should improve accounting methods, in the accounting income statement "profit" and "income taxes" project increase list "pay taxes is adjusted to increase line" between "pay taxes is adjusted to reduce lines" and "taxable income" three projects, the amount of adjustment according to the books of the subsidiary and the analysis of reference books to fill in the column, so as to objectively reflect the differences in adjustment.

The main reason for the difference between accounting and tax treatment is that there are many different items between them. Enterprises should also strengthen the training of accountants in the process of the adjustment of the differences between the two, which requires accountants to master the adjustment work skillfully and strictly require the accuracy in the adjustment process. Therefore, in order to alleviate the difference between the two, enterprises should not only employ professional accountants, but also give full play to the role of training departments, strengthen the training of accountants in existing positions, so that they can grasp the relevant laws and regulations of accounting and taxation in real time, and improve the accuracy and predictability of accounting decisions.

Nowadays, many enterprises use the difference between accounting treatment and tax treatment to conduct illegal operations, which has seriously affected the stability of China's market economy. Relevant departments should strengthen the routine inspection and give full play to the role of accounting firms and other third party organizations. In the guidance and supervision of daily accounting, problems should be found and solved, and guidance and Suggestions should be given to ensure the healthy development of China's accounting and tax work.

Nowadays, China's market economy environment is very complex, and the difference between accounting treatment and tax treatment is also an inevitable trend. It is neither realistic nor desirable to completely solve the difference between the two. Therefore, this essay advocates to alleviate the problems caused by the differences between the two. On the basis of guaranteeing the independence of the accounting system and the tax system, the accounting and tax coordination mechanism should be established and improved, so as to realize the coordinated development of accounting and tax work.

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