1, with different working properties.

Tax law is mainly some transactional work. The personnel department is responsible for presiding over the leadership decision.

Accounting includes strategic work and transactional work, and the examination and approval institutions, major accounting institutions or accounting personnel conduct accounting according to law and implement accounting supervision.

2. Different responsibilities

The tax law is responsible for the unified management of the unit's property and materials, and conducts property inspection once a year, and improves the systems of storage, requisition, maintenance, compensation, scrapping, loss reporting and personnel handover to ensure that the accounts and materials are consistent.

The accountant is responsible for organizing the preparation of the fund-raising plan and use plan of the unit, and organizing the implementation. The fund-raising plan and use plan shall be compiled on an annual, quarterly and monthly basis in combination with the business forecast and decision-making of the unit and the plans for production, operation, supply, sales, labor and technical measures.

According to the enterprise's economic accounting responsibility system, the planned indicators are decomposed and implemented, and the implementation is supervised. According to the requirements of the development of production and operation and the saving of funds, organize relevant personnel, reasonably verify the capital quota, strengthen the management of capital use, and improve the effect of capital use. In accordance with the requirements of combining management with centralized and graded management of funds, formulate measures for the implementation of fund management and accounting, and organize relevant departments to implement them.

3. The assessment content is different.

The main assessment of the tax law is whether the constitution, laws and decrees of the country can be seriously implemented, whether the staff have the moral quality they deserve, whether they have the business skills to do their jobs well, and whether they have the necessary cultural knowledge and practical work ability.

Accounting mainly examines attendance, academic performance and work attitude, and completes the quantity, quality and efficiency of tasks.

4, the work content is different

The tax law is mainly to formulate and modify the organizational structure of authority and functional responsibility, and to establish a dual-track system, mutual system and vertical and horizontal system of information exchange. Predict the personnel demand, make the personnel investment plan, and make assumptions about the required management policies and plans.

Personnel allocation and use: that is, according to the needs of the work, the staff are hired, deployed, assessed, rewarded and punished, and placed. Help employees to continuously improve their personal work ability and conduct pre-job training and on-the-job training.

And accounting mainly according to the principle of distribution according to work, do a good job in grading and upgrading the wages of employees and all kinds of insurance and welfare work. Through various educational methods, improve the ideological and political consciousness of employees and mobilize their enthusiasm and creativity. Summarize and evaluate the work situation and procedures to improve management.

5. The basic framework is different.

Tax law is a norm to deal with specific accounting business standards under the guidance of basic standards. Its specific content can be divided into three categories: general enterprise standards, special industry and special enterprise standards, and financial reporting standards. General business standards regulate the recognition and measurement requirements of general economic business, such as inventory, fixed assets, intangible assets, employee compensation, income tax, etc.

And accounting is the standard to deal with specific business accounting problems in special industries; Such as biological assets, financial assets transfer, hedging, original insurance contracts, consolidated accounting statements, etc. Small business accounting standards mainly regulate the general reporting standards of various enterprises; Such as financial statement presentation, cash flow statement, consolidated financial statement, interim financial report, segment report, etc.

The application guide strengthens the specific standards of enterprises from different angles and solves practical operations, including the interpretation of specific standards, accounting subjects and financial statements.

6. Different calculation methods

The calculation formula of tax law is:

Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental housing income, net rental of other assets and net converted rental of self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

The accounting formula is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

7. Different in nature

Tax law is determined by social connotation factors, accounting consolidation is the embodiment of value, and accounting is often not equal to value.

8. Different contents

Tax law, that is, whether the internal control policies and procedures of the audited entity are properly designed or not.

And accounting, that is, whether the internal control policies and procedures of the audited entity have played their due role. If the control policies and procedures of the audited entity fail to play their due role, even if the design is complete, the risk of material misstatement or omission of financial statements cannot be reduced.

Baidu encyclopedia-tax law

Baidu encyclopedia-accounting