Scientific Development And Deepening Of Tax Accounting

At present, the accounting of grass-roots tax system includes administrative unit accounting, tax accounting and accounting behavior when performing tax functions in tax collection, tax assessment, tax inspection and other aspects. It involves all aspects of tax work, covering the whole process of tax system funds movement, property management, tax calculation, and impartial execution of laws and regulations, and is a very important work in tax work.

Adhering to Scientific Outlook on Development, developing scientifically and deepening tax accounting will be conducive to the quality operation of tax funds and promote the healthy development of tax revenue. It is conducive to strengthening tax collection and safeguarding national tax revenue, helping fair law enforcement, fair tax burden, protecting taxpayers' legitimate rights and interests, and promoting economic and social development.

To deepen tax internal accounting control, internal accounting control is an internal management system.

The establishment and effective implementation of internal accounting control can protect the safety and integrity of assets, ensure the authenticity and integrity of accounting information and accounting materials, and ensure the implementation of national laws and regulations.

Deepening tax internal accounting control is embodied in three aspects.

First, we should further clarify the responsibility system of the unit responsible person.

The accounting law stipulates that the person in charge of a unit is responsible for the accounting work and the authenticity and integrity of the accounting information.

That is to say, the main body of accounting responsibility of a unit is the person in charge of the unit.

The person in charge of a unit should assume overall responsibility for the accounting work of his unit. He should ensure the implementation of laws, regulations and rules. He should ensure that accountants and accountants perform their duties according to law and ensure the authenticity and completeness of financial accounting reports.

The person in charge of the unit should be familiar with accounting knowledge, deepen the accounting concept, and strengthen the leadership of accounting work, so as to promote the comprehensive development of tax work.

Secondly, we should further improve the internal accounting control system.

We must adhere to the separate duties and separate control, and constantly improve the post responsibility system to ensure that the responsibilities and responsibilities of different agencies and posts are distinct, mutual restriction and mutual supervision.

We must adhere to the authorization and approval control, clarify the scope, authority, procedures and responsibilities of the authorized approval. All levels of management exercise their functions and responsibilities within the scope of authorization.

We must persist in the control of accounting system, clarify the handling procedures of accounting vouchers, account books and reports, and give full play to accounting functions.

We must adhere to the control of monetary funds, strictly manage cash, implement the quota of the responsible person for capital use, carry out collective examination and approval above the quota, and improve the efficiency of the use of tax funds.

We should adhere to the collection management and tax inspection control, clear operation procedures, standardize business processes, standardize tax related documents, and improve the quality of administration according to law.

We must adhere to property preservation control and ensure the safety and integrity of various assets.

We must adhere to internal reporting control and enhance the timeliness and pertinence of internal management.

We must persist in the control of electronic information technology and make use of modern information technology to ensure the effective implementation of internal accounting control.

Third, we should further improve the methods, measures and procedures of internal accounting control.

It is necessary to scientifically improve the system, standardize the handling of accounting matters, disclose the process and results of accounting matters, consciously accept supervision, and ensure the compliance, legality, objectivity and impartiality of tax accounting work.

Two, deepen the management of modern tax accounting. With the development and changes of the socialist market economy, the specific policies and regulations of the tax and accounting system are becoming more and more abundant, and the requirements for grass-roots tax accounting work are getting higher and higher.

Therefore, the application of scientific knowledge and strengthening the management of tax accounting is the inevitable trend of development.

First, we should strengthen the internal accounting system in the tax system.

The internal accounting system of the tax system includes administrative units, accounting and tax accounting.

The accounting of administrative units takes account of income, expenditure and balances, as well as assets, liabilities and net assets formed in the movement of funds, reflecting the movement of tax funds.

We must do a good job of accounting work in a timely, correct and complete manner, reflect the financial situation and the results of financial revenue in real and complete way, and provide accounting information and accounting information truthfully and integrally, so as to provide financial support for the healthy development of the tax cause.

Tax accounting takes the movement of tax funds as the object of accounting, and comprehensively reflects the activities of the tax business.

Tax accounting not only involves statistical work, but also involves tax collection and management. We should pay attention to the accounting work of tax accounting, and comprehensively, continuously, timely and accurately calculate accounting items such as tax declaration, tax collection, warehousing tax and arrears, so as to ensure the safety, integrity and timely and full storage of state taxes.

Secondly, we should strengthen the accounting function in the collection management and tax inspection matters.

The income tax should be accurately calculated.

Because the accounting system and tax law have different provisions on the recognition time and scope of income, expenses, assets, liabilities and so on, there are differences between pre tax accounting profits and taxable income. These differences include permanent difference and time difference. We should accurately calculate the difference and adjust the taxable income according to law.

We must ensure the authenticity and integrity of tax documents.

Tax collection management and tax inspection of tax assessment conclusions, tax treatment decisions and other tax related documents have legal effect. We should fully apply accounting knowledge, correctly calculate tax funds, record the process and results of tax business activities completely, and ensure that the tax related documents are true, accurate, complete and clear.

Three, deepen the construction of accounting professional ethics, accounting professional ethics refers to the professional behavior standards and norms that should be followed in accounting professional activities, which reflect the characteristics of accounting profession, and adjust the relationship between accounting profession. It is an important part of social moral system.

We should strengthen the self discipline of accounting professional ethics.

Accounting professional ethics mainly relies on the consciousness of accountants and has strong self-discipline.

Accountants should conscientiously observe the professional ethics of accountants, do their job well, be honest and trustworthy, honest, self-discipline, objective and impartial, adhere to standards, improve skills, participate in management and strengthen services.

According to the provisions of the law on tax collection and administration, the situation of taxpayers and withholding agents shall be kept confidential according to law and professional ethics shall be observed.

We should strengthen the professional ethics education of accountants.

In the form of education and self education, we should strengthen the professional ethics education of accountants, such as concept education, standardized education, warning education and so on, in order to help and guide accountants to cultivate professional ethics and feelings, establish professional ethics and abide by professional ethics.

We should strengthen the construction of accounting professional ethics system.

Establish and improve the accounting professional ethics system, inspection and supervision mechanism, assessment and incentive mechanism, through correct public opinion guidance, extensive publicity and education, create a good atmosphere for the construction of accounting professional ethics, create a good social credibility, develop and deepen tax accounting, and promote the coordinated development of tax cause and economic society.