论现行税制下会计人员面临的挑战与对策.pdf

On the Challenges and Countermeasures Facing Accountants under the Current Tax System Abstract With the continuous development and progress of Chinas social economy, the current social economic situation is also changing. In order to better serve the social and economic development, Chinas tax law system is also changing with the economic development.This brings some new ideas and new systems to the accounting work, which bring new opportunities to the accounting work, but also bring new challenges to the accounting work.This paper is based on how to improve the working ability of accountants under the current tax system and on the basis of fully referring to the research results at home and abroad.Then, on the basis of fully understanding the existing tax system in China, this paper analyzes the challenges faced by Chinese accountants.Finally, the corresponding strategies for the problems raised are given, and the examples are analyzed and demonstrated.. Key words：tax system Accounting staff challenge strategy 目录 内 容 摘 要 II 关键词 II 一、绪论 1 （一）研究背景及意义1 （二）研究内容1 （三）研究方法1 二、文献综述 2 （一）新时期会计人员面临的挑战2 （二）新时期会计人员应采取的对策3 三、我国税制改革内容研究4 （一）增值税改革4 （二）企业所得税改革5 四、现行税制下会计人员面临的挑战5 （一）实体税法的变革5 （二）税会差异的日趋加大6 （三）办税方式的转变6 （四）偷税与合理避税6 五、现行税制下会计人员的应对策略7 （一）加强税收政策法规的学习7 （二）提高计算机和电子软件的操作和运用能力7 （三）加强同行业之间的沟通7 （四）提高个人综合能力素8 （五）建立税务会计体系8 六、结论 8 参考文献 9 致 谢 1 一、绪论 （一）研究背景及意义 世界经济全球化的大浪潮致使我国许多行业发生较大的转变,产业形势进入新领 域。为确保我国社会经济的持续快速发展与进步,我国的社会主义市场经济体制不断完 善,同时使得税收体制也跟着发生变化，近些年来企业所得税和增值税也发生了显著的 变革，财务会计中的涉税环节也发生了巨大变化。随着时代的发展，电子信息技术行 业也在不断崛起并日益成熟，对人们的衣食住行都产生了翻天覆地的影响，对于财务 会计工作而言，先进的电子信息技术一方面给会计工作