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

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

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时间：2018-04-26

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1、浅谈财务会计与税务会计的协调（Discussiononthecoordinationoffinancialaccountingandtaxaccounting）Discussiononthecoordinationoffinancialaccountingandtaxaccounting--coordinationoffinancialaccountingandtaxaccountingThemeaningandfunctionoftaxaccounting,taxaccountingistothetaxpayerastheaccountingentity,wi

2、ththecurrencyastheunitofmeasurement,thelegalsystemofthetaxlawasthecriterion,usingtheprincipleandmethodofaccounting,andthetaxespayablebytaxpayerstodeclareandpayamanagementactivitiesreflectandsupervision,isacrossdisciplinecombiningtaxandaccountingform.Taxaccountingshall,inaccordancewit

3、htheprovisionsofthetaxlaw,ensurethecalculationandpaymentoftaxeswithoutanyweightorleakage.Thebasicfunctionoftaxaccountingisformed,thetaxespayablebytaxpayersreflectsandsupervisesthedeclarationandpayment.Taxaccountingofthetaxpayer'staxliabilityandpaymentrecord,calculation,summary,andpre

4、parationoftaxreturnstotaxaccountingonthetaxpayers'taxobligationsandpayforcontrol,checkandcorrectandpunishtheillegalacts.Two,therelationshipbetweenfinancialaccountingandtaxaccounting,taxaccountingasasubstantiveworkisnotindependent,itisbasedonfinancialaccountingtothetaxpayer'sproductio

5、nandmanagementactivitiestoconductaccountingandsupervision.Therefore,thedataoftaxaccountingfromfinancialaccounting,itisonlyforaccountingfinancialaccountingtreatmentisinconsistentwiththecurrenttaxlaworforthepurposeoftaxplanningmattersneedtobeadjusted,calculatedandadjustedaccordingtothe

6、taxaccountingmethod,andadjustedtheaccountingentries,andthenintothefinancialaccountingrecordsorreports.Embodiedin:Ataxaccountinginformationinfinancialaccountinginformationbasedenterprisefinancialaccountingsystemhasestablishedacompletesetoffinancialactivities"database",the"database"ist

7、hebasicmaterialsofforeignenterprisespreparefinancialandaccountingreports,the"materialistheaccountingtreatmentoftaxbase".Forexample,whenasalescenterisreorganizedintoastockcompanyforacertainyear,thebasisandtheentriesofthefinancialaccountingandtaxaccountingareexactlythesameTwo,thecoordi

8、nationoftaxa

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