Including legality, universality, unity and independence. The legal performance is that tax accounting should strictly check and supervise the formation and payment of taxes in accordance with the provisions of tax laws and accounting regulations; Extensive performance is that tax accounting is suitable for all industries of the national economy; Unity is manifested in the fact that different taxpayers perform the same tax accounting; Independence is manifested in the fact that its accounting treatment method is different from financial accounting, such as the adjustment of taxable income, the determination of regarded sales income and so on.

2, the goal of tax accounting

That is, what taxpayers want to achieve through tax accounting. Different users have different requirements: business operators require accurate and timely tax information to ensure the normal operation of enterprises and provide basis for business decisions; Owners and creditors of enterprise assets require information on the operation of tax funds in order to maximize the time value of money; The tax administration department requires to know the tax payment of taxpayers, so as to carry out supervision and control and ensure the realization of national fiscal revenue.

3. The task of tax accounting.

The task of tax accounting is two-sided. It should take the tax law as the standard, urge taxpayers to fulfill their tax obligations seriously, and protect the legitimate interests of taxpayers within the scope permitted by the tax law. Specifically, it includes: accounting for taxpayers' taxes in accordance with the provisions of the national tax law; Correctly prepare and submit accounting statements and tax returns; Analyze the taxpayer's tax activities to ensure the correct implementation of the tax law and safeguard the interests of enterprises.

4. The role of tax accounting.

It is beneficial for taxpayers to implement the tax law, ensure fiscal revenue and play the role of the tax law; Urge taxpayers to earnestly fulfill their obligations; Promote enterprises to correctly handle the distribution relationship; Safeguard the legitimate rights and interests of taxpayers and so on.

5. Accounting of tax accounting

Objects include operating income, operating costs, operating profits, taxable income, tax declaration and payment, and so on.

6, the principle of tax accounting

The principle of law, that is, accounting treatment in accordance with tax law; The principle of ensuring tax revenue, that is, ensuring national tax revenue is the first priority; The procedural provisions in the tax law are superior to the principle of substantive issues. Taxpayers' tax obligations are substantive issues, and the means to fulfill their tax obligations are procedural provisions. In tax accounting, the principle that procedural provisions are superior to substantive issues should be followed. For example, when paying taxes, you should pay taxes first and then appeal; Accept the principle of auditing and supervision by tax authorities, which have the right to supervise and inspect taxpayers' tax accounting, and taxpayers have the obligation to accept supervision.

7, tax accounting procedures

. Through the existing accounting subjects of financial accounting, reflect and supervise the various taxes involved in the enterprise, correctly calculate the various taxes payable by the enterprise, and finally reflect the accounting amount in the financial statements and tax returns through the financial accounting subjects; Settings? Tax adjustment? Taxable income is adjusted by accounts, and different accounting contents of tax accounting and financial accounting are included in this account. This account is only used as a reference account, and it is not necessary to log in the financial accounting account book, so it is uniformly adjusted when paying taxes.

1. Take charge of purchasing and keeping various invoices such as value-added tax invoices, ordinary invoices and Jian 'an labor invoices, and timely register the invoice purchasing book according to regulations.

Two, the correct and timely issuance of VAT invoices, general invoices, Jian 'an labor invoices. To pay taxes in different places, a certificate of going out for business activities should be issued and registered for future reference.

Three, strictly review all kinds of invoices, especially special invoices for value-added tax, and timely authenticate invoices.

Four, standardize the accounting and management processes of local and remote tax-related matters, and timely reflect the problems found.

Five, responsible for the preparation of various statements required by the national tax and local tax, tax returns on time every month, make good use of tax policies, avoid tax-related risks of enterprises, and pay taxes according to law; Responsible for the declaration of tax reduction, exemption and tax refund.

Six, do a good job in the statistical work of joint-stock companies, fill in the company's tax-related statistical statements.

Seven, responsible for the main business taxes and surcharges, taxes payable, income tax vouchers and ledger registration, check.

Eight, responsible for the timely binding of accounting vouchers, tax related information binding and archiving.

Nine, a comprehensive analysis of tax returns and tax burden every month, and put forward reasonable suggestions.

Ten, complete other work assigned by the leadership.