By analyzing the differences between tax accounting and financial accounting in objectives, legal basis and accounting principles, this paper puts forward the objective need of tax accounting independence.

And practical significance.

[Keywords:] tax accounting; Financial accounting; Difference; meaning

With the further deepening of China's accounting system reform and tax system reform, especially

It is the tax reform that started from 1994, which makes our tax system more and more.

It shows the trend of separation from accounting standards and accounting system, and financial accounting is no longer

Combine the financial and tax laws, but follow the accounting principles, and strive to realize the financial meeting.

Target, and the "independence" of the tax law is getting stronger and stronger, and its independence has been

Internal demand and external driving force are prepared, and the reasonable choice of separation mode has the following characteristics.

Realistic feasibility. Therefore, the difference between accounting income and taxable income lies in wealth.

Tax accounting, which is reflected separately outside the enterprise accounting system, came into being. The so-called tax society

Accounting is based on the current tax laws and regulations, using accounting theories and methods,

Reflect and supervise the flow of funds caused by taxpayers' tax activities,

A professional accountant who explains the fulfillment of his tax obligations to the government through a tax return.

Is a special professional accountant who integrates tax law and accounting.

It has its own inherent function. Under the national conditions of China, tax accounting is independent and

No, this is not only a theoretical problem, but also a practical problem. In order to study its independence,

It has strong practical significance.

First, tax accounting and financial accounting have different goals.

The goal of tax accounting is to ensure the full realization of national taxation and tax equity.

Negative, is conducive to the government to collect taxes, meet the needs of national interests, but also conducive to

Enterprises should reasonably choose tax payment schemes and provide tax planning services scientifically. It depends on

The need for state power to establish taxable income categories is used to replace accounting.

Methods must be restrained and controlled, which is beyond the scope of tax law to deduct costs and expenses.

Pay taxes according to law, and the financial information provided mainly serves the national tax authorities and enterprises.

Enterprise managers, tax laws oppose estimation, and there is no uncertain accounting source.

Then. The goal of financial accounting is to ensure the fairness of accounting measurement and its benefit distribution.

Unbiasedness provides a true, objective and fair reflection for users of accounting information.

The financial report on the financial status and operating results of an enterprise requires the enterprise to truthfully reflect it.

Income and expenses, and allow reasonable estimation of income and expenses in some cases.

Rice. Their different goals will inevitably lead to the difference between accounting income and taxable income.

There will inevitably be contradictions in the handling of certain businesses, thus realizing the encounter between tax accounting and finance.

Accounting is independent of each other, which is not only conducive to giving full play to the positive role of financial accounting,

But also helps to protect the rights of taxpayers and to prevent and reduce tax evasion to a certain extent.

Tax behavior, safeguard national interests, and better fulfill entrusted responsibilities.

Two, tax accounting and financial accounting have different laws and regulations.

Tax accounting is based on the current national tax laws and regulations to stabilize

Tax as the starting point, the unified tax system is adopted to confirm the tax payment standard, in accordance with

General accounting principles deal with all kinds of tax business, which is mandatory, and

With the continuous improvement of the national tax law, the specific treatment methods of tax business will follow.

And change. China's financial accounting is based on the "Accounting Law" as the criterion, in accordance with the "enterprise

Accounting standards and specific accounting standards for handling accounting matters, enterprises can

According to the different macroeconomic conditions, business objects, business methods and management organizations

It is independent to adopt different accounting treatment methods for some of the same accounting matters.

Make love. Tax law and tax accounting treatment methods, as well as the seriousness and uniqueness of financial accounting

The contradiction between the flexibility and diversity of financial accounting treatment methods stipulated in the standards is tax

Internal motivation of accounting independence. Tax accounting is a real and systematic form of value.

Reflect the tax payment activities of accounting subjects in a unified way, and exercise the accounting reflection function and supervision function.

Management function, more embodies the requirements of macroeconomic management; financial accounting

If it meets the needs of investors and managers of micro-enterprises, it embodies investment.

Requirements for maintaining and increasing investors' assets. Independent tax standards and enterprise accounting

The process of system separation is the process of increasing the difference between accounting income and taxable income.

The inevitability of the separation of tax standards and financial accounting system is to establish China's national tax.

The necessity of enterprise accounting.

Three, the accounting principles of tax accounting and financial accounting are different.

Although, tax accounting deals with the funds caused by corporate tax activities.

When exercising, you don't need to completely get rid of the principles and methods of financial accounting, you should do both.

Inventory valuation, salary expenses, donation expenses, business entertainment expenses, depreciation

There are significant differences in methods and so on. Basic fields of tax accounting and financial accounting

In particular, it is necessary to confirm the realization time of income and the deductible nature of expenses. Tax law measures income according to cash basis and accrual basis, and in some cases, it is based on accounting principles.

Confirmed income is allowed to be deducted when paying taxes, while financial accounting mainly adopts accrual basis.

Accrual pricing method is used to calculate income. Cash basis requires taxpayers to pay only in their

An annual presentation of gains and losses or expenses received or paid, but accrual basis emphasizes income.

Whether the entry actually occurs and the ratio of income to expenses. At the same time, the tax law in order to protect

Barrier tax revenue is easy to collect, and it is generally not allowed to estimate income and expenses.

Carry out the principle of tax rigidity and ensure the use of accounting in calculating taxable income.

The foundation of accounting treatment is stable and maintained at a certain level; Financial accounting only needs

In order to achieve the purpose of fairly reflecting the financial status and operating results of enterprises, enterprises are allowed to

Under certain circumstances, the income and expenses are estimated reasonably, and the accounting standards are applicable to enterprises.

Then accounting will show greater flexibility. Therefore, tax accounting

The calculated taxable income is different from the accounting profit calculated by financial accounting.

Differences, and, with the introduction of China's "specific accounting standards", enterprises

The choice of accounting policies has a growing trend, and the spirit of accounting treatment methods

With the increase of activities, the sense of compulsion will gradually weaken. Therefore, according to the original accounting

Then, the accounting income calculated by this method will seriously deviate from the accounting income calculated according to the requirements of tax law.

The separation of income tax, tax accounting and financial accounting is a realistic choice in China.

Choice, financial accounting is no longer a combination of financial and tax laws, but should abide by accounting standards.

Then, strive to complete the financial accounting objectives.

Four, the separation of tax accounting and financial accounting is the need to establish a modern enterprise.

Objective requirements of industrial system

China's traditional planned economy accounting model can generally be regarded as tax accounting and finance.

The mode of combining business accounting into one, the information provided by accounting is mainly national service.

Service, to meet the needs of the country to concentrate resources and strictly plan and manage the national economy.

Come, and the tax department represents the country, there is no fundamental difference between the two, and there is no tax accounting.

The resulting soil. However, under the condition of market economy, this model seems to be somewhat inadequate.

Slow to respond, but to the changing market, changing prices, business risks and

The uncertainty of operating results lacks the means to reflect the choice of accounting methods.

There is no flexibility of choice. 1993 "Accounting Standards for Business Enterprises" was issued, which mainly

The driving force is to meet the needs of market economy and "conform to international practice", and

Great progress has been made in this respect, but limited by the objective environment at that time, it

The reform only focuses on how to adapt to the general information needs of the market economy, and there is still no

Jumping out of the circle of tax accounting and financial accounting does not reflect socialism.

The heavy connotation of accounting information in market economy does not fully reflect modern enterprises.

Micro-requirements of the system.

With the maturity of market economy, the trend of China's economic system reform is

With the diversification of investors and the separation of the two rights in the enterprise management system, enterprises are no longer

State attachment is the objective requirement of establishing modern enterprise system. It needs

Financial accounting should not only serve the national finance, but also serve the business operators and the public.

More investors and potential investors serve. In this case, taxation and finance are integrated.

Type A accountants can't meet this requirement. Under the modern enterprise system, the state and enterprises

The economic relationship between them is mainly tax relationship, which needs to be verified by tax accounting.

Calculate and correctly perform tax obligations, safeguard their legitimate rights and interests according to law, and then implement them.

The separation of tax accounting and financial accounting is a necessary condition for correctly handling this relationship.

And important guarantee. Only in this way can the modern enterprise system finally get rid of the traditional plan.

Accounting system and operation based on economic concepts and practices.

The banking mechanism will not become a mere formality, and financial accounting will reveal all kinds of corporate accounting letters.

Interest will be more full and objective.

Five, the independence of tax accounting is the basis of ensuring national tax stability.

this situation

Under the unified accounting system of taxation and finance, it is impossible to clearly distinguish meetings.

The boundary between profit and taxable income makes the determination of taxable income rigid.

Foot, leading to serious erosion of the tax base, the mandatory embodiment of tax is not sufficient. at present

The implementation of income tax accounting is also imperfect, such as the new tax law.

Accrual basis recognizes income and ignores the actual cash payment ability of taxpayers.

By not issuing invoices, delaying development, etc., taxpayers evade or delay paying taxes.

The appearance of ticket phenomenon needs the independent research and standardization of tax accounting to ensure it.

Reliability and seriousness of tax basis. Tax system reform in China since 1994.

Great progress has been made in reform and practice. The difference between accounting income and taxable income

The independence of tax accounting is recognized, which also has objective conditions.

Whether tax accounting is independent is also determined by the level of economic development.

Influence of branching situation. Judging from the current situation of countries around the world, their financial revenues and expenditures are still

It does not meet the requirement that the government does not need to formulate mandatory and subjective tax accounting. the same

Sample, our government should still formulate tax accounting system from the perspective of stable tax revenue, and ensure that.

The realization of tax objectives is mandatory and subjective, which leads to the deviation of taxable income.

The independence of tax accounting is imperative to stay away from accounting income. Pass a tax meeting

The compulsory supervision function can not only urge the accounting subject to declare and pay taxes consciously, but also be positive.

Accurate calculation of taxes and timely payment of taxes can also ensure the steady increase of national fiscal revenue.

Very long.

Six, the establishment of tax accounting is to improve the accounting discipline system in China.

need

Abroad, in the accounting system of many countries, tax accounting has developed into

One of the important branches has been juxtaposed with financial accounting and management accounting.

Driven by the formation of accounting discipline system and the development of tax accounting theory and technology.

Technical methods have also been quite perfect, becoming the accounting model of major western countries.

Financial accounting and tax accounting, two important pillars, give full play to their respective significance.

It is realistic to play an active role and correctly handle the general economic relationship between the state and enterprises.

The fruit is good In China's traditional accounting standard system, accounting discipline

Development depends too much on the provisions of the national fiscal, monetary and tax systems, among which

The influence of tax law is particularly obvious, forming a model of "system plus explanation", rather than

It is only a "description" of accounting standards and accounting systems, and there are also variable taxes.

"Interpretation" of laws and regulations, accounting work lacks continuity, stability and standardization.

Sex, which also brings some difficulties to accounting education. Specific with China.

With the promulgation and implementation of accounting standards, the basic conditions for establishing tax accounting have been met.

Mature, the establishment of tax accounting can be used to reflect and coordinate fiscal and taxation laws.

Changes in laws and regulations can enrich and improve China's financial accounting theory and method system.

Contents of accounting discipline system in China. Only in this way, based on accounting standards.

Only by studying financial accounting theory can consistency and relative stability be reflected. the same

By then, the formulation and subsequent revision of specific accounting standards in China must be fully close to China.

International practice fully embodies the objectivity, fairness and truthfulness of accounting standards.

Beg.

Although tax accounting has long been regarded as an extension of financial accounting, but things

In fact, tax accounting has become a branch of accounting in many aspects, that is, from the perspective of demand, tax accounting has

It is necessary to become an independent subject. Through the course of tax accounting, study systematically

Learn the current tax laws of the country, and make clear what taxes enterprises have to pay, how to calculate and how to do it.

Sample accounting, how to test the tax factors in business decision-making.

Among them, tax planning is to seek the tax benefits of enterprises. Set up taxes

Law is a standard tax accounting. On the one hand, it can reflect and coordinate finance and taxation.

On the other hand, the changes in laws and regulations have expanded the accounting discipline system in China.

Capacity, make it perfect.

Seven, the establishment of tax accounting is to improve the professional quality of accounting personnel in China.

Qualitative demand

Enterprises in China should adapt to the new situation after economic globalization and meet the challenges.

War needs a large number of talents who are familiar with international business norms and master international economic and technological development.

Show the latest trends, adapt to the needs of globalization, and have a sense of international business strategy.

Planning talents. In the increasingly fierce international and domestic market competition, it is necessary for enterprises to meet

Accountants have high innovation ability, professional judgment ability and the ability to solve practical problems.

Ability, establish market concept and benefit concept, on the premise of legality, from the dimension.

Starting from the protection of enterprises' own rights and interests, we should make maximum use of legal and policy skills and plans.

Calculation skills and accounting treatment skills can minimize tax burden and maximize income for enterprises.

Conduct tax planning. Establish independent tax accounting from both tax and accounting aspects.

Starting from the relationship between them, this paper studies the application of taxation and accounting from both theoretical and practical aspects.

Problems, to promote the continuous improvement of the quality of accounting personnel, require them not only to

Proficient in accounting standards and accounting techniques, but also master tax laws and regulations, and actively use taxes.

Collect laws and regulations and be familiar with the relationship between tax and accounting laws and regulations.

Eight, the independence of tax accounting, to facilitate international comparison.

China joined the WTO and became a member of the WTO, thus accelerating China.

Integrating into the process of economic globalization will inevitably accelerate the standardization and scientificization of accounting in China.

The pace of internationalization and internationalization is accelerating, and the rules of economic activities are further in line with the international standards of enterprises.

The separation of financial accounting and tax accounting has laid a certain foundation. According to the tax law

Taxpayers' taxable income is confirmed, which makes the supervision function of tax accounting stronger.

Heavy mandatory characteristics, which is also in line with the practice of most countries in the world such as Britain and the United States.

Law. At present, tax accounting has become an independent discipline in western countries, and taxable income is indeed

The confirmation method is independent of financial accounting, which is conducive to bringing China's income tax law into line with international standards.

Most countries are waiting in line. After economic globalization, international economic exchanges will become more frequent.

Numerous and active product markets will inevitably drive the development of capital markets and related enterprises.

At the exhibition, a large number of foreign-funded enterprises and their business activities also brought foreign advanced.

Management mode, methods and means. The formation and development of foreign tax accounting is

The establishment of tax accounting in China provides experience for reference. Independence of tax accounting

Establish, facilitate international comparison, promote opening to the outside world, attract foreign investment, and accelerate the economic development of China.

The pace of economic construction.

To sum up, under the trend of economic globalization, with the accounting reform and taxation

With the deepening of reform, tax accounting has the objective and internal conditions to become an independent discipline.

At present, the formation and development of foreign tax accounting provides experience for reference.

The author thinks that the independence of tax accounting conforms to the actual national conditions of China and is of great significance to China accounting.

The establishment and improvement of standards and the development of accounting education are of great significance.

Therefore, it is urgent to strengthen the theoretical framework and practical research of tax accounting.

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