浅谈财务会计与税务会计的协调（Discussion on the coordination of financial accounting and tax accounting）.docVIP

浅谈财务会计与税务会计的协调（Discussion on the coordination of financial accounting and tax accounting） Discussion on the coordination of financial accounting and tax accounting -- coordination of financial accounting and tax accounting The meaning and function of tax accounting, tax accounting is to the taxpayer as the accounting entity, with the currency as the unit of measurement, the legal system of the tax law as the criterion, using the principle and method of accounting, and the taxes payable by taxpayers to declare and pay a management activities reflect and supervision, is a cross discipline combining tax and accounting form. Tax accounting shall, in accordance with the provisions of the tax law, ensure the calculation and payment of taxes without any weight or leakage. The basic function of tax accounting is formed, the taxes payable by taxpayers reflects and supervises the declaration and payment. Tax accounting of the taxpayers tax liability and payment record, calculation, summary, and preparation of tax returns to tax accounting on the taxpayers tax obligations and pay for control, check and correct and punish the illegal acts. Two, the relationship between financial accounting and tax accounting, tax accounting as a substantive work is not independent, it is based on financial accounting to the taxpayers production and management activities to conduct accounting and supervision. Therefore, the data of tax accounting from financial accounting, it is only for accounting financial accounting treatment is inconsistent with the current tax law or for the purpose of tax planning matters need to be adjusted, calculated and adjusted according to the tax accounting method, and adjusted the accounting entries, and then into the financial accounting records or reports. Embodied in: A tax accounting information in financial accounting information based enterprise financial accounting system has established a complete set of financial activities database, the database is the ba