How can enterprises safeguard their own rights and interests and avoid risks reasonably and legally in the socialist market economy? The emergence of tax accountants has solved this problem well. Combined with the actual work, this paper analyzes its role from the understanding of tax accountants.
First, the meaning of tax accountant
Tax accountant is based on the current national tax laws, takes monetary measurement as the basic form, and uses the basic theory and accounting methods of accounting to continuously, systematically and comprehensively calculate and pay the tax payable by taxpayers. That is to say, a full-time enterprise tax accounting post and professional accounting personnel who carry out accounting and supervision of the fund movement caused by tax activities, as well as a series of tax-related tax work such as tax overall management, tax inspection and tax planning, so as to protect the national interests and the legitimate rights and interests of taxpayers.
Second, the relationship between tax accounting and financial accounting
Tax accounting is separated from enterprise accounting, is a special field of enterprise accounting, and is based on financial accounting. It calculates and adjusts the accounting items that are inconsistent with the current tax law or need to be adjusted for tax planning purposes in financial accounting, and then integrates them into financial accounting. The two complement each other and cooperate with each other, accounting and supervising taxpayers' production and business activities, but there are obvious differences between them.
1. The target is different.
The information provided by financial accounting not only serves the comprehensive departments and external economic stakeholders, but also serves the production and operation of the enterprise itself. The goal of tax accounting is to provide tax accounting information to tax authorities at all levels and other tax accounting information users, which is helpful for them to make tax decisions.
2. Different accounting basis and processing basis.
The main difference between the two lies in the time when the income is realized and the deductibility of the expenses. The tax system is a combination of cash basis and accrual basis, which is contradictory to the assumption of going concern on which financial accounting is based. Financial accounting only follows financial accounting standards and systems to deal with all kinds of economic business, while tax accounting should follow the general principles of tax accounting and financial accounting that are not contradictory to tax laws and regulations.
Third, the role of tax accountants
1. Realize tax planning and reduce tax costs.
Tax planning is a kind of enterprise planning behavior that taxpayers choose the tax plan to maximize tax benefits in advance and deal with their own production, operation, investment and financial management activities under the premise of complying with national laws and tax regulations and in accordance with the guidance of tax policies and regulations.
Case: Our company rents the shops facing the street to merchants, and the annual rent of the shops agreed by both parties is 200,000 yuan, including 20,000 yuan for water, electricity and heating. According to this plan, the annual property tax payable is:
200,000×12% = 24,000 yuan.
At the suggestion of the tax accountant, it is decided to set the annual rent of the store at 180000 yuan, and the water, electricity and heating fees will be settled separately by the lessee according to the actual amount. According to this plan, the annual property tax payable is:
180000×12% = 21600 (yuan)
Compared with the original scheme, the property tax paid is 24000-2 1600=2400 yuan less.
Through the above cases, we know that tax planning is helpful to reduce the tax cost of enterprises, help enterprises achieve financial goals, safeguard the economic interests of enterprises and protect the rights and interests of investors. At the same time, with the improvement of China's tax law and stricter tax management, enterprises are equipped with tax accountants who are proficient in tax business, which can correctly and legally handle tax-related matters and avoid being punished for violating tax laws.
2. Improve corporate tax management and reduce tax-related risks.
At present, enterprises in China generally do not understand tax planning and tax internal management, which may cause enterprises to pay more taxes because they do not understand tax planning or even calculate taxes correctly, and the tax burden remains high, so that their legitimate tax rights cannot be guaranteed according to law, or they are punished by tax authorities because they do not understand the law.
How to avoid tax-related risks, achieve corporate financial goals, improve corporate image and improve corporate tax management system is very important.
Enterprise tax management refers to the operation and management activities that enterprises adopt tax planning, decision-making, control, organization and implementation to achieve less tax payment or deferred tax payment, thus reducing tax costs and minimizing tax costs.
Case: the company sells an ordinary residential building to the outside world, and the tax accountant proposes to set up an independent accounting sales company. According to the relevant provisions of the tax law, if taxpayers build ordinary standard houses for sale and the value-added rate does not exceed 20%, they will be exempted from land value-added tax; If the value-added rate exceeds 20%, the total value-added amount shall be taxed according to the regulations. After the company sets up a sales company, it sells the real estate to its subsidiaries first, and then the subsidiaries sell it to the outside world. When the company sells the real estate to its subsidiaries, the value-added rate can be controlled within 20%, so that this link can be exempted from land value-added tax, and only land value-added tax is levied on foreign sales.
Assuming that the cost of the company's real estate is1000000, scheme 1: directly sell it at 2 million yuan; Scheme 2: First sell it to the subsidiary at the price of1200,000 yuan, and then the subsidiary sells it to the outside world at the price of 2 million yuan.
Option 1: Payable land value-added tax
Value-added rate = (200-100)/100×100% =100%
Land value-added tax = (200-100) × 40%-100 × 5% = 35 (ten thousand yuan)
Scheme 2: Value-added rate = (120-100)/100×100% = 20%.
Because the value-added rate is less than 20%, the land value-added tax is exempted. Scheme 2 can achieve tax exemption effect and save a lot of costs for enterprises.
Through the above cases, we realize that tax accountants can strengthen the management of enterprise tax plan, guide enterprise tax-related practice, supervise tax behavior, promote enterprise to improve management, and participate in tax-related decision-making, so as to avoid potential risks caused by enterprises taking illegal measures to reduce tax burden costs.
3. Strengthen enterprise management and improve enterprise efficiency.
(1) Reduce costs and improve economic benefits of enterprises.
Through tax planning, strengthen enterprise tax management, reduce tax costs, improve enterprise economic interests, so that enterprises can take the lead in the highly competitive market.
(2) Safeguard the legitimate rights and interests of taxpayers.
Taxpayers should also make tax planning in accordance with the law to reduce tax costs when paying taxes in time and in full according to law.
It is from the taxpayer's point of view that tax accountants correctly handle tax payment and adopt legal means to achieve the goal of reasonable tax reduction.
(3) is conducive to enhancing tax awareness.
Paying taxes according to law is the duty of every taxpayer, otherwise it will be punished accordingly.
This requires tax accountants to be familiar with the tax law, understand the movement law of tax-related funds, pay taxes in full and on time as much as possible, establish the concept of honoring paying taxes according to law, and consciously fulfill their tax obligations.
In short, the establishment of enterprise tax accounting is an important measure to standardize enterprise behavior, promote enterprises to enhance legal awareness, reduce tax risk, prevent and reduce tax loss, and improve the quality of accounting personnel. It is an effective way to strengthen the management awareness and competition awareness of both tax collectors and payers, and it is an accounting reform and tax reform to meet the objective and realistic needs of establishing a modern enterprise system. (Author: Taiyuan Xinsen Industrial Co., Ltd.)