Characteristics Of Tax Accounting Based On Accounting Basis

Tax accounting is a special professional accounting in the integration of tax system and accounting. The following four aspects will be introduced from the characteristics of law, independence, difference intermodulation and planning.

From the concept of Taxation, we can know that tax accounting is based on tax law, that is to say, tax accounting must be based on national tax laws and regulations.

At the same time, tax accounting should also be based on accounting regulations, because accounting laws and regulations are the basis for tax accounting and the concretion of tax laws and regulations.

Therefore, the tax accounting is directly subject to the significant characteristics of the tax law. This is also an important sign that tax accounting is different from other professional accounting.

Tax accounting is the accounting and reflection of the tax related parts in the production and operation activities of an enterprise. Its accounting is also based on accounting theory, but compared with other accounting, tax accounting has its relative independence, because the tax basis stipulated by the state is different from that of the enterprise accounting system.

The calculation caliber is not the same.

Therefore, the tax accounting has its own independent handling criteria, such as the relevant regulations of self produced goods as sales, which reflects the relative method and content of tax accounting.

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Financial accounting is to satisfy

The purpose of tax accounting is to meet the needs of tax collection and managers' tax planning. Therefore, there are certain differences in income recognition, inventory valuation, depreciation and provision for bad debts, resulting in certain differences between pre tax accounting and taxable income. However, the differences between them can be adjusted on the basis of differences.

Planning refers to the tax burden of enterprises can be achieved through reasonable planning to achieve tax avoidance goals.

For example, in the inventory accounting, the weighted average and FIFO are compared; accelerated depreciation and straight-line method are used for depreciation of fixed assets; tax preferences are used.

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When filling out account receipts, registering books and preparing statements, financial personnel usually use some common accounting symbols, which are listed below for everyone to memorize.

It means that the account has been checked or checked.

It is in the grid on the right side of the certificate amount or on the right side of the book amount.

RMB represents Renminbi.

The amount of money that has been written before the sum of money is not used to write the word "Yuan".

@ - unit price.

Delta - means restoration.

When the original number is corrected or altered, the error is found, that is, the original one is correct, and the original record should be restored. Then, in the underlined digit or the changed text, the symbol is written in red ink, and a triangle is written under each digit or text, and a small chapter is added to the number or character plus symbol.

It means deficit.

In a digital rectangle frame, instead of red ink, it is used in places that can not be written in red ink, mostly in books and periodicals.

The number is a serial number.

Sigma -- the sum total of multiple numbers.

It means to add a note to a certain number and text.