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Abstract: With the popularization of Internet and big data, China's economy has entered a new period, which makes the fiscal and taxation work of the new economy face many challenges. This paper briefly analyzes the challenges faced by fiscal and taxation work under the new economy, and puts forward a series of targeted suggestions and countermeasures, aiming at promoting enterprises to deepen the management of fiscal and taxation work, improve the overall development efficiency, and make better contributions to China's economic system reform.

Keywords: Internet age; New economy; Finance and taxation work;

China's fiscal and taxation work must be changed to ensure the steady growth of China's economy. Therefore, fiscal and taxation work must be clear about the key contents of its own reform and constantly innovate the path of fiscal and taxation work to meet various challenges under the new economic normal.

First, the challenges faced by fiscal and taxation work under the new economy

financial audit

As far as the current enterprise financial audit work is concerned, there are two main challenges. On the one hand, financial auditing needs to be standardized. Due to the influence of multiple factors, the finance and taxation staff of most enterprises can't complete the carry-over of value-added tax or omit the additional tax when carrying out the output tax and input tax, which will eventually affect the tax declaration next month, resulting in defects in the accounts and affecting the normal development of finance and taxation. On the other hand, the results of fiscal and taxation audit lack accuracy. The accounts and amounts involved in fiscal and taxation work are often complicated and numerous. If there is no accurate digital processing, it will inevitably lead to loopholes in fiscal and taxation work and affect the normal operation of the company. For example, when calculating the additional tax, if the accrual base is quite different from the actual situation, it will make it impossible for enterprises to fully and accurately grasp the value-added tax that should be paid.

(2) Finance and taxation personnel

Accounting is an important topic in fiscal and taxation work, and economic globalization and information digitalization put forward higher standards for accounting. Enterprises can redistribute or optimize the work of the financial department according to the current information technology. Accounting must adapt to the requirements of the development of the times, actively cooperate with the financial work of enterprises, improve the artificial intelligence level of financial work, and make breakthroughs in financial auditing, tax declaration and financial management. Secondly, enterprises should appropriately increase the number of fiscal and taxation risk managers, and at the same time enhance the overall risk awareness of employees in the fiscal and taxation departments, which is conducive to timely solving the risk problems of fiscal and taxation work and improving the safety of enterprise fund management.

(3) tax declaration.

Under the new normal of economy, the tax declaration work in enterprise finance and taxation work is also facing great challenges, which are divided into two aspects:

First, the declaration form needs to be positioned more accurately. When filling in the tax return, enterprises need to fill in the relevant information in strict accordance with the local tax collection standards, and the value-added business needs to be completed according to the corresponding process. The upward transfer of value-added business is not within the scope of summary, which makes the relevant financial and taxation staff prone to make mistakes in a tense time, and ultimately leads to the enterprise's inability to accurately locate the tax return.

Second, the number of accounts should be consistent with the actual situation. In different forms, enterprises often find that the figures are inconsistent with the accounts, which may be due to the inconsistency of the staff when filling in the input amount, or the inconsistency of the tax-included amount filled in due to some factors, which affects the accuracy of tax returns.

(d) fiscal and tax objectives

Most enterprises will take the theory of finance and taxation as the goal of finance and taxation work, and arrange the specific tasks of finance and taxation work according to the current goals of enterprises. Therefore, in the new normal fiscal and taxation work, enterprises should be more clear about the standards and requirements for implementing fiscal and taxation work, so as to clarify the overall objectives of fiscal and taxation work and carry out fiscal and taxation work scientifically and effectively. Network technology is an important means to ensure the quality of fiscal and taxation work and improve work efficiency. Digital technologies such as Internet, big data and cloud computing can help enterprises optimize the structure of fiscal and taxation departments, and help enterprises set scientific fiscal and taxation targets from a long-term perspective, thus providing convenient conditions for better fiscal and taxation work.

Second, measures to strengthen fiscal and taxation work under the new economy

(A) to strengthen the financial audit

From the perspective of finance and taxation staff, on the basis of being familiar with simple network knowledge, they should actively improve their professional ability and learn advanced mathematics, law, management and other disciplines related to finance and taxation work, so as to adapt to the development of the times and meet the needs of financial audit work. At the same time, finance and taxation staff should learn advanced accounting methods from the west, clarify related concepts and concepts, and combine them with mathematics and analytical methods to meet the needs of enterprise financial analysis, forecasting and decision-making. In addition, accounting auditors should have a good sense of innovation and management, and integrate knowledge of organizational management, law and economy into the audit work, so as to promote the improvement of financial audit work. From the enterprise level, with the implementation of camp reform, we should constantly standardize the financial audit work and improve the accuracy of financial information. Enterprises can strengthen financial audit work from the following aspects:

The first is to add the subject of "value-added tax transaction". Mainly set the specific amount of output tax, input tax, tax reduction and exemption, and incorporate value-added tax into the month-end accounting accounts to improve the accuracy and effectiveness of financial accounting next month;

The second is to increase secondary detailed subjects with different tax rates. If the same tax rate can include two businesses of an enterprise, such as the tax rate of tangible assets leasing and sales projects of an enterprise is 17%, it should be clearly distinguished; If the business within the same tax rate is the same, but the bill types are different, it is necessary to specifically distinguish the bill types such as un-invoiced, special invoices and tax inspection. Reasonable use of tax rate.

The third is to set up an unpaid VAT account. It is necessary to specifically distinguish the withholding tax in unpaid VAT from the applicable tax rate and the taxable amount calculated by simple method. The fourth is to add project payment settlement subjects. Project payment settlement includes output tax, tax-included settlement, etc.

(B) Optimize fiscal and taxation management

First of all, maintain the transparency of fiscal and taxation management under the new economic normal, and reflect fairness and justice. Only by maintaining the fairness and justice of fiscal and taxation management can enterprises stabilize their position in the hearts of the masses. Therefore, according to the relevant laws and regulations and the latest policies, the corresponding fiscal and taxation management guarantee system should be established. At the same time, combined with national and local standards, the problems encountered in the work will be transparent, and fiscal revenue and expenditure will be carried out step by step in a comprehensive and hierarchical manner. In addition, it is also one of the key and difficult points of China's fiscal and taxation reform to continuously implement the responsibility of fiscal and taxation work in order to eliminate the obstacles encountered in transparent management.

Secondly, improve the informatization level of fiscal and taxation management. On the basis of ensuring the transparency of China's fiscal and taxation management, we should give full play to the functions and functions of network information means in the process of fiscal and taxation reform, establish a corresponding and supporting information public platform, continuously promote the construction of fiscal and taxation management system, and promote the realization of fiscal and taxation management transparency.

Finally, improve the risk management level within the enterprise.

First, improve employees' awareness of risk management. Enterprises should optimize the establishment of financial risk management departments from a strategic perspective, continuously introduce outstanding talents through school recruitment or social recruitment, improve the relevant performance evaluation system, improve the risk awareness of fiscal and taxation staff through special lectures and business training, and fundamentally improve the risk management level of enterprises.

Second, establish a supporting risk management system. Enterprises should establish a world perspective, learn from efficient risk management cases around the world, and proceed from practice to formulate corresponding risk emergency plans, closely coordinate the work of various departments, and give full play to the functions and functions of risk management.

(3) Vigorously promote the upgrading of fiscal and taxation work.

Under the background of rapid network development, improving fiscal and taxation work can greatly promote the upgrading and transformation of enterprises, on the one hand, improve the service ability of fiscal and taxation management. On the basis of adapting to the rapid development of the Internet and realizing the information transformation, the fiscal and taxation work has become more transparent. The established information platform is helpful for the government and relevant departments to know the real-time situation of enterprise financial information and avoid corruption. While enhancing the real-time performance of fiscal and taxation information, enterprises should constantly optimize the allocation of various resources within enterprises, make fiscal and taxation work more efficient, scientific and standardized by means of information technology, save enterprise costs, and continuously improve the service capacity of fiscal and taxation work. The expansion of service channels can greatly meet the needs of the masses and promote the transformation and upgrading of enterprises.

On the other hand, grasp the reform trend and improve the innovation ability of fiscal and taxation work. According to the World Economic Outlook updated by the International Monetary Fund, in 2020, the world economy will shrink by 3.2%, the GDP of developed countries will drop to 5.0%, the output of developing countries will shrink by 0.7%, and China's economic growth will be 1.0%, so it should be the only country in the world to achieve economic growth. Faced with such a complicated economic situation, the state and government have given certain policy support to the fiscal and taxation work of enterprises and provided targeted technical and financial support. Therefore, enterprises should firmly grasp this trend of economic reform, and at the same time, constantly use policies to improve the level of fiscal and taxation management, improve the liquidity of their own funds, and realize the innovative development of enterprises.

(D) improve the fiscal and taxation work flow

On the one hand, we should make rational use of the policies issued by the state and the government to create a good environment for fiscal and taxation work. All departments within the enterprise should publicize the tax policy reasonably according to the actual situation, implement the value-added tax policy in a targeted manner, and make clear whether the invoice price of value-added tax will increase under the new situation. At the same time, we should actively guide suppliers to make good use of special invoices, and constantly popularize the correct use of invoices to financial and taxation staff, so as to lay a good foundation for subsequent financial and taxation management. On the other hand, it is necessary to improve the VAT declaration form.

First, the computer can be used to process the tax declaration to ensure the accuracy of the declaration materials, which can greatly shorten the declaration time and simplify the declaration procedures;

Second, enterprises can analyze the tax information of branches according to the actual situation to improve the effectiveness of tax returns;

Third, increase the training of tax personnel to help employees understand the complex concepts and scope of work involved in the process of tax declaration. For example, the value-added business of goods sales of branches is not included in the summary scope, and branches do not need to make tax returns to the main body.

Three. Concluding remarks

To sum up, as an economic policy under the new normal of economic development, fiscal and taxation reform is bound to face many risks and challenges, and it is also directly related to the overall macroeconomic development balance of China. In the network era, enterprises should fully realize their own shortcomings and defects, make scientific and effective use of digital technology, and take targeted measures to enhance the sustainability of their own development and promote the sound and rapid development of China's economy.

Four. refer to

[1] Wang Rongjun. Analysis on the Countermeasures for Enterprises to Strengthen Finance and Taxation [J]. Taxation, 2020,14 (18):179-180.

[2] Jiang Xiaofeng. Explore the challenges and countermeasures of the new economy in the network era [J]. Accounting study, 2018 (34):138-139.

[3] Yan Hui. Challenges and countermeasures of "reform of the camp" to the fiscal and taxation work in colleges and universities [J]. Industrial Economic Forum, 2017,04 (03): 88-93.

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