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On The Characteristics Of Tax Accounting Adjustment Accounting

2010/5/22 11:01:00 37

The adjustment accounting of tax accounting refers to the process that tax accounting will adjust the total profit, accounting income and payable tax according to accounting standards and accounting systems to the taxable income, taxable income and tax payable according to the accounting of tax law.

The tax accounting adjustment accounting studied in this paper has certain foresight and is the adjustment accounting after tax accounting is completely separated from financial accounting.

The current tax adjustment actually reflects the result of adjustment and does not reflect the adjustment process. Even if there is an adjustment process, it is only a very simple calculation table.

The tax accounting adjustment accounting system has a complete account book system. After making adjustment entries, it is necessary to record the tax accounting vouchers and accounts books.

In this way, the adjustment results are more verifiable, which can improve the correctness of tax treatment results and facilitate tax planning.

With regard to the method of adjusting accounting of tax accounting, the author thinks that tax accounting and financial accounting should make a set of accounts. Otherwise, tax accounting will not become an independent tax accounting with financial accounting, and tax accounting will not be completely separated from financial accounting.

In the two accounts of financial accounting and tax accounting, financial accounting should be the main accounting items, and tax accounting books should be adjusted on the basis of financial accounting books.

And financial accounting

Compared with the tax accounting adjustment accounting, it has the following characteristics:

I. difference

　　稅務(wù)會(huì)計(jì)調(diào)整核算的差異性，是指稅務(wù)會(huì)計(jì)的調(diào)整核算只是對(duì)稅務(wù)會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)有差異的稅種中有差異的部分進(jìn)行調(diào)整，對(duì)于稅務(wù)會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)沒(méi)有差異的稅種和有差異稅種中無(wú)差異的部分不作調(diào)整。對(duì)不需調(diào)整的部分，稅務(wù)會(huì)計(jì)可直接利用財(cái)務(wù)會(huì)計(jì)核算，直接反映在稅務(wù)會(huì)計(jì)報(bào)表(納稅申報(bào)表)中?，F(xiàn)行稅種按稅務(wù)會(huì)計(jì)是否需在財(cái)務(wù)會(huì)計(jì)核算的基礎(chǔ)上進(jìn)行調(diào)整分為兩類(lèi)：一類(lèi)是財(cái)務(wù)會(huì)計(jì)和稅務(wù)會(huì)計(jì)調(diào)整核算不存在差異的稅種，如固定資產(chǎn)投資方向調(diào)節(jié)稅、車(chē)船使用稅等，稅務(wù)會(huì)計(jì)不需要調(diào)整核算，因?yàn)槎惙ê蜁?huì)計(jì)準(zhǔn)則對(duì)這些稅種的規(guī)定相同;另一類(lèi)是財(cái)務(wù)會(huì)計(jì)和稅務(wù)會(huì)計(jì)調(diào)整核算存在差異的稅種，如企業(yè)所得稅、消費(fèi)稅、營(yíng)業(yè)稅、增值稅、城市維護(hù)建設(shè)稅等，稅務(wù)會(huì)計(jì)需要調(diào)整核算，因?yàn)槎惙ê蜁?huì)計(jì)準(zhǔn)則對(duì)這些稅種的規(guī)定存在差異。

Business can be divided into the following three situations: first, accounting must be accounted for, and tax accounting does not need accounting; for example, the interest income earned by enterprises in Purchasing Treasury bonds, the total profits in financial accounting, and the tax law does not include taxable income; the two is that accounting for tax accounts must be accounted for and financial accounting does not need to be accounted for; for example, enterprises will use self produced goods for construction projects, accounting for value-added tax can only be included in the actual cost of construction projects, and the cost of carrying goods, while tax accounting requirements are included in the relevant income and costs, and income tax is paid; three, accounting and accounting must be accounted for, but accounting is not consistent with the time and business. There are differences in tax accounting between financial accounting and tax accounting.

The difference between accounting profit and taxable income is divided into time difference and permanent difference. The difference between total profit and taxable income, business income and taxable income in tax accounting adjustment accounting is also divided into temporal and permanent differences.

Permanent differences do not have continuity, only affect the current tax accounting adjustment accounting, and have no effect on the adjustment accounting of tax accounting after each period, and time difference has continuity (or ductility), which has an impact on the adjustment accounting of the current and subsequent periods.

Similar to the offset entries compiled in the preparation of consolidated accounting statements, accounting for time differences in tax accounting is similar to the continuous compilation in the offsetting entries, because the adjustment entries in tax accounting are only recorded in tax accounting vouchers and accounts books, and do not adjust accounting vouchers and account books in financial accounting. Therefore, the adjustment of timeliness difference is more complicated since the beginning of adjustment in second, and the cumulative impact of previous years should be taken into account.

Two. Dynamic and rigid

Taxation

accounting

Adjusting the dynamic nature of accounting (or timeliness) means that specific methods will follow the tax law.

accounting

Criteria,

accounting

The changes and changes of the system include three specific situations.

accounting

Criterion or

accounting

The system has changed, and the tax law has not changed; two, the tax law has changed.

accounting

Criterion or

accounting

The system has not changed; the three is the tax law.

accounting

Criterion or

accounting

The system has changed.

Of course, taxation.

accounting

Adjustment of accounting is also relatively stable, and its basic content will not change in a certain period.

Taxation

accounting

Adjusting the rigidity of accounting (or mandatory, legal) means taxation.

accounting

business accounting

The method remains relatively stable in a certain period of time, and can not be changed at will, otherwise it will affect the collection and stability of State Taxation.

Taxation

accounting

Unlike Finance

accounting

That way

accounting

The policy is flexible and flexible.

Taxation

accounting

The rigidity of accounting adjustment is determined by the compulsion of tax law.

　　三、全程性

Taxation

accounting

Adjusting the whole course of accounting refers to taxation.

accounting

Adjustment accounting runs through the whole process and is reflected in taxation.

accounting

Voucher

accounting

Account books,

accounting

In the report, it is reflected in the

accounting

Confirmation,

accounting

Metrology,

accounting

Record and

accounting

Report link.

Taxation

accounting

Adjusting accounting is primarily through finance.

accounting

Voucher

accounting

Account books,

accounting

Report collection of tax related business finance

accounting

Information, and then set up some adjustment accounts, such as "business income adjustment", "operating cost adjustment", "extra business expenditure adjustment", "

Administration

"Cost adjustment", "current profit adjustment" and other accounts.

When the tax law stipulates

accounting

Criteria,

accounting

When the system is inconsistent, the amount of taxable income and

accounting

Earnings will vary, and adjustment entries should be compiled and recorded in tax.

accounting

Voucher, and registered to tax.

accounting

In the account book, tax is final.

accounting

Statement (tax return).

　　四、調(diào)整分錄

Taxation

accounting

Adjusting entries in adjustment accounting is similar to merger.

accounting

The offsetting entry in the report is based on the debit and credit bookkeeping method, setting up some adjustments and financial requirements separately.

accounting

Accounts which are not normally used at any time, such as accounts for adjustment of extra business expenses, are used mainly in profit and loss accounts and their adjustment accounts when calculating taxable income or taxable income.

However, in order to facilitate double entry bookkeeping and make clear the ins and outs of accounting, adjusting entries also involve some assets, liabilities accounts and adjustment accounts involving income tax.

accounting

The adjusted income and cost adjustment account should be pferred to the "profit adjustment" account.

Taxation

accounting

The adjustment entries in adjustment accounting consist of three parts: Accounting symbols, account names and amounts. Generally, double entry bookkeeping is adopted.

And Finance

accounting

Medium general

accounting

Tax comparison

accounting

The adjustment entries have the following characteristics:

1. Taxation

accounting

The adjustment entry is in finance.

accounting

Beyond the system, and Finance

accounting

Medium general

accounting

Entry is in finance.

accounting

Adjustment within the system.

Taxation

accounting

The adjustment entry is not financial.

accounting

data

Only tax matters.

accounting

data

Play an adjustment role.

2. Taxation

accounting

The adjustment points are applied to some finance.

accounting

Accounts that are not used, such as "business income adjustment" and "current profit adjustment", are used to calculate taxable income and taxable income.

3. Taxation

accounting

Adjusting the amount of entries has no practical effect in itself.

accounting

Combined with other relevant data, calculate the tax.

accounting

Tax basis (taxable income and taxable income) should be calculated.

When the tax amount is paid, it is of practical significance to adjust the accounting to the end.

4. Taxation

accounting

The adjustment entry does not involve finance.

accounting

Adjustment of accounting books and reporting items, taxation

accounting

The calculation of taxable income, taxable income and taxable amount should be used both in finance and in finance.

accounting

The amount or amount of account involved is used in adjusting entries.

For adjusting entries of time difference, the balance should not be carried forward at the end of the year, and the balance will be directly pferred to the next year.

The adjustment entries for permanent differences should be carried forward at the end of the year.

For the direct adjustment of accounting, the account of "payable tax adjustment" should be hedged with the relevant assets and liabilities adjustment account. For indirect adjustment accounting, the "profit adjustment" or "business income adjustment" account will be hedged with the assets and liabilities adjustment account.

In this way, there will be no balance for the adjusted accounts involving permanent differences.

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