On The Characteristics Of Tax Accounting Adjustment Accounting

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

　　稅務會計調整核算的差異性，是指稅務會計的調整核算只是對稅務會計與財務會計有差異的稅種中有差異的部分進行調整，對于稅務會計與財務會計沒有差異的稅種和有差異稅種中無差異的部分不作調整。對不需調整的部分，稅務會計可直接利用財務會計核算，直接反映在稅務會計報表(納稅申報表)中。現行稅種按稅務會計是否需在財務會計核算的基礎上進行調整分為兩類：一類是財務會計和稅務會計調整核算不存在差異的稅種，如固定資產投資方向調節稅、車船使用稅等，稅務會計不需要調整核算，因為稅法和會計準則對這些稅種的規定相同;另一類是財務會計和稅務會計調整核算存在差異的稅種，如企業所得稅、消費稅、營業稅、增值稅、城市維護建設稅等，稅務會計需要調整核算，因為稅法和會計準則對這些稅種的規定存在差異。

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

Taxation

　　三、全程性

Taxation

　　四、調整分錄

Taxation

1. Taxation

2. Taxation

3. Taxation

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

4. Taxation

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.