Basic premise of tax accounting
1, taxpayer. Tax accounting is called tax subject, and financial accounting is called accounting subject. The two are closely related, but not necessarily the same. A taxpayer is also called a taxpayer, and he must be able to bear the corresponding tax obligations independently. In some vertically dominant industries, although the basic unit is the accounting entity, it is usually not the tax entity. Therefore, we can understand the tax subject from the perspective of accounting subject.
2. Continuous operation. Taxpayers, such as individual enterprises, must exist for a long time to realize the continuous payment of expected income tax.
3. Time value of money. The passage of time will affect the appreciation of capital value, which is the basic point of tax legislation and tax collection and management.
4. Tax accounting period. Taxpayers can choose within the time range stipulated in the tax law, such as calendar year, accounting year, business year, etc. After confirmation, taxpayers must abide by various restrictive regulations.
5. accounting. This is the most basic premise, and the establishment of tax system is usually based on annual accounting, not specific business.
Basic functions of tax accounting
The basic function of tax accounting is to reflect and supervise the formation, declaration and payment of taxpayers' tax payable. Tax accounting shall record, calculate and summarize the taxpayer's tax obligations and tax payment, and prepare tax returns. Tax accountants shall supervise and inspect taxpayers' tax obligations and tax payment behaviors, and correct and sanction illegal acts. This kind of reflection and supervision can only be carried out as taxpayers in enterprise units and implemented by taxpayers' accounting personnel. Enterprise tax accounting needs to make reasonable arrangements for the company's financing, investment, operation, profit distribution and other financial activities, make reasonable decisions on procurement, production and operation, internal accounting, actively use national laws and regulations for tax planning, and transmit information and elements through software products and the national tax system, so as to deal with a number of taxes (such as value-added tax, income tax, business tax, consumption tax, customs duties, export tax rebate, etc.). ) Participate in enterprise business processes.
The work content of tax accounting
The contents of tax accounting mainly include the confirmation of business income, the calculation of costs and expenses, the determination of operating results, the calculation of tax, the payment of taxes, the payment of fines and the accounting treatment of tax reduction and exemption. Operating income refers to the income obtained by an enterprise from selling goods or providing services in the process of production and operation. Cost refers to the consumption without operating income in the process of production and operation.