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Tax accounting professional graduation thesis model

编辑: 毕业论文 Release time: 2016-08-31Editor : Graduation Thesis

How to write a graduation thesis for a related major? The following is a sample essay on tax accounting graduation , for reference only.

Abstract: With the rapid development of China's economic productivity and the increasingly perfect tax law and tax system, the impact of taxation on enterprises has become deeper and closer, and taxation has become an important factor for business decision-making.

Keywords: tax accounting independence thinking

I. Introduction

The pace of the times is getting faster and faster, and the difference between financial accounting and tax accounting is becoming increasingly apparent. Although they both originate from the same parent, they both belong to the category of corporate accounting disciplines. They are interdependent, coordinated, and complementary, and they have many similarities in terms of accounting subjects, accounting basis, and accounting methods. However, tax accounting is essentially based on the taxpayer as the accounting subject, currency as the measurement unit, and the current national tax laws and regulations. A professional accountant who uses basic accounting theories and accounting methods to calculate, reflect and supervise the formation, calculation, and final payment of taxes. More importantly, tax accounting does not only need to follow certain accounting standards, but also is subject to tax laws. Once the tax law conflicts with the accounting standards, tax accounting must be adjusted in accordance with the tax law to ensure the accuracy of the tax payable. However, when accounting for a company's financial accounting, it only needs to follow generally accepted accounting standards and accounting systems. When the provisions of the tax law conflict with the rules of the meeting, financial accounting does not need to consider relevant provisions of the tax law.

In recent years, the Ministry of Finance has also issued a series of accounting standards and accounting systems. The formulation of these standards and systems has fully considered the principles that accounting should follow, and the definition of income, costs, and expenses has become increasingly inconsistent with the provisions of tax laws. From the original unification to the current separation between the two is also the inevitable development of the situation. It is not difficult to draw a conclusion from this that the defects of the unity of the two in the past will inevitably lead to the separation of today's tax accounting and financial accounting. At this stage, China's economy is continuously in line with international standards, and the accounting theory system is constantly improving. It is extremely necessary and feasible to establish a corporate tax accounting system as soon as possible. Why China Should Establish Tax Accounting Separately First of all, China's tax laws are becoming more and more complete and the tax management system is becoming more and more strict. However, the accounting and taxation of Chinese enterprises is still mainly based on financial accounting books and records, and most enterprises When a financial officer declares and pays taxes every month, he often does not have a clear, complete and systematic concept of tax capital flow in his head, and he is unable to accurately calculate the tax payable, so that he cannot normally perform tax declaration, let alone tax planning. In most cases, the financial staff just mechanically accepts the instructions of the competent tax authority. In addition, corporate tax accounting must conduct special and independent accounting for tax reporting, tax reduction and exemption, as well as tax planning. Corporate financial accounting only regards the above items as a subsidiary, and the existence of these differences also translates into some of the prerequisites that corporate tax accounting needs to be established separately. Therefore, only when tax accounting is separated from financial accounting can an enterprise truly realize the goals and functions it should fulfill in tax accounting and financial accounting. Secondly, because of the need of benefits, companies in the field of accounting study the financial and economic decision-making and accounting treatment related to their own tax payment, and the original intention of the research should be to completely and accurately understand and implement the relevant tax laws and regulations. As long as the tax policies and regulations allow, enterprises can strive to obtain preferential treatment in taxation. However, at present, China's tax law does still have many incomplete and changeable features. If the accounting work only follows the changes of tax law and tax system, it will simply become a tool to explain and implement tax policies. In the end, it will directly affect the consistency of the accounting information of the enterprise, making the accounting theory in a non-standard state, which also brings certain difficulties to the accounting work of the enterprise. Therefore, in order to fully enjoy the rights of taxpayers, they must fully understand the tax laws and regulations. They must not only be familiar with the principles of tax law, but also be proficient in the detailed implementation rules, specific regulations and supplementary regulations of various taxes. The accounting treatment of taxes, timely make financial decisions in line with corporate interests, and always study tax regulations from the perspective of tax collectors. Only in this way is the inevitable trend of legal profits for enterprises. Therefore, it is not difficult to conclude that it is not only possible but necessary to separate tax accounting from financial accounting in an enterprise.

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