How Can We Strengthen The Management Of Tax Related Accounting?

　以多環節征稅、多層次調節經濟為標志的現行稅制，使稅務機關正常征管與企業會計核算工作密切相關。我國目前稅法體系中的 24 個稅種，幾乎覆蓋了企業會計核算的所有環節，對一個中等規模的企業來說，涉稅會計核算的工作量約占會計工作總量的三分之一。從稅收征管的角度看，企業涉稅會計核算質量的高低決定著各稅種應納稅額計繳的準確性，也制約著稅收征管效率。因為會計人員素質低下，涉稅會計核算差錯率高，稅務機關勢必投入大量的人力進行申報資料分析和現場稽查。從企業內部管理的層面分析，頻繁的計稅失誤，不僅要補繳應納的稅款，還要承擔滯納金及罰款，增加了企業經營資金的意外支出。進一步完善涉稅會計核算，是加強稅收征管和企業會計管理的雙重課題。

　　一、現狀及問題

(1) tax collection and management are not synchronized with accounting management.

The implementation of the new tax system makes it difficult to adapt the original accounting contents of the enterprise accounting standards and the general financial rules of enterprises (hereinafter referred to as the "two principles").

In particular, the coexistence of internal and external taxes, the exchange of VAT taxpayers and the role of general taxpayers makes the daily accounting of enterprises complicated.

At the beginning of the implementation of the new tax system, value added tax was first implemented as the accounting treatment of the extra tax.

Quite a few accountants of enterprises are not familiar with the accounting treatment methods such as initial inventory handling, tax reduction, tax deduction and sales tax accounting.

The work of tax inspection has increased the workload of on-site counselling, and the situation of value-added tax "dark subsidy" is hard to avoid.

In the work of tax collection and management, due to the large number of "value-added tax" and "low declaration" problems of VAT general taxpayers, the tax policy has changed correspondingly. The state tax authorities have been more careful in identifying the general taxpayer of value added tax, appropriately narrowing the scope of recognition of the general taxpayer, and forcing enterprises to continuously change the accounting method of tax accounting.

In addition, tax personnel do not know enough about the importance of checking accounts after checking, and do not take account of expenditure items and determine the VAT input tax deduction. After that, they do not take account of the complicated workload of enterprise accounting, and only pay tax fines.

Accounting for some enterprises is in disorder.

(two) lack of uniform and standardized accounting texts.

The existing accounting system was formulated before the tax system reform. The requirement of tax accounting is simply introduced under the "payable tax" subject.

The new taxes promulgated successively are only the independent accounting methods of accounting.

It is difficult for enterprise accountants to understand and master tax related accounting methods from the unified texts.

In the process of tax payment, it is unavoidable to lose sight of one another.

For example, in the purchase link of materials, an industrial enterprise must determine the value added tax and raw material cost of the purchase link, and calculate the excise tax deducted from the outsourcing Section stipulated in the tax law according to the products of the consumption tax.

Because consumption tax is not a tax commonly imposed on all enterprises, it often leads to tax failure.

Although mastering accounting method is the minimum requirement of accountants, it is impossible for all accountants to master the tax law.

(three) the tax authorities lack effective supervision of accounting personnel.

At present, the management of Accountants is unified by training, certification and assessment of financial departments at all levels.

The tax authorities lack rigid supervision over accounting work.

Although the thirty-seventh section of the law of the People's Republic of China on tax collection and administration stipulates that "enterprises fail to set up books in accordance with regulations, maintain account books or keep account receipts and relevant materials, they shall be ordered to make corrections within a prescribed time limit. If they fail to make corrections within the prescribed time limit, they may be fined not more than two thousand yuan, and the circumstances are severe. They shall be fined not more than two thousand yuan or less than ten thousand yuan."

What's more, enterprise accounting management mainly follows the accounting standards formulated by the financial departments, and the power of interpretation is not in the tax authorities.

Only through general publicity of tax laws and public announcements can enterprises accountants master the methods of tax accounting.

However, the training of tax authorities is restricted by many factors, such as the standard of fees and the ability of the taxpayer to bear.

In the form of compulsory counselling in the long term, the tax authorities also have the problem of affordability of expenses, which objectively affects the improvement of accounting skills of some enterprises accounting personnel.

　　二、對策思路

(1) the change of tax policy should take full account of the possible consequences of changes in tax accounting.

When implementing the "purchase tax deduction" or "real consumption tax deduction" method, the tax burden is mainly focused on material cost accounting and cost collection. Even the accountants with strong business ability are difficult to guarantee the accuracy of the tax payable. Even different tax inspectors sometimes can not guarantee the consistency of data, and VAT becomes a "dispute tax".

After the implementation of the new value added tax, the tax revenue and the cost income are directly accounted for and the tax assessment method is more scientific.

However, after the VAT taxpayer reaches the standard of the general taxpayer, he decides to stop selling or stop buying and waiting for the ticket (VAT invoices) during the examination period, resulting in the intermittent operation of enterprises. Some enterprises adopt the false accounting method for tax purposes to reduce the tax burden.

All these should be fully paid attention to in the future tax collection design and collection and management.

(two) a unified tax accounting standard should be established.

It is suggested that the Ministry of Finance and the State Administration of taxation should maintain the relative stability of the tax related accounting methods in the process of formulating tax laws and regulations.

On this basis, the tax related accounting methods involved in all kinds of taxes should be uniformly compiled into authoritative and standardized texts, which are necessary teaching materials or operation guidance books for accounting teaching and training, and should be supplemented and perfected in time.

Tax authorities at all levels should also use this as a standard to conduct voluntary counselling for taxpayers, so that accounting personnel can quickly master the accounting method of tax accounting.

Of course, the tightness of the tax law determines that the accounting treatment method of a tax category is not completely independent. It needs to have a deep understanding of each constituent element of the tax system.

In learning tax related accounting methods, business accountants should also adapt to changes in the relevant tax system elements in time to ensure the accuracy of tax assessment.

　　( 三 ) 稅務機關應重點加強稽查后的調賬管理

In the work of collection and management, the tax authorities should adjust and inspect the changes in the amount of tax payable in the enterprises, and incorporate the guidance and supervision of the account pfer into the procedures of the collection and management in accordance with the top tax items.