Abstract: Based on the analysis of the differences between tax accounting and financial accounting in objectives, legal basis and accounting principles, this paper puts forward the objective need for 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

The tax reform started from 1994, which made our tax system more and more.

It shows a trend of separation from accounting standards and accounting systems, and financial accounting is no longer

Combine finance and tax law, but follow accounting principles and strive to realize financial meeting.

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

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

Realistic feasibility. To this end, the difference between accounting income and taxable income is in wealth

Tax accounting, which is reflected separately outside the business 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 fund movement caused by the tax activities of tax payers,

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

It is a special professional accountant that integrates tax laws and accounting.

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

No, it is not only a theoretical problem, but also a practical problem. 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 fair taxation.

Negative, is conducive to the government to collect tax revenue, to meet the needs of national interests, but also for

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

The need of national political power to establish the category of taxable income, for alternative accounting

The method 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.

Business managers, tax laws oppose estimation, and there are no uncertain accounting sources.

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

Unbiasedness, providing users of accounting information with a true, objective and fair reflection.

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 under certain circumstances.

Meter. Their different goals will inevitably lead to differences between accounting income and taxable income.

There are bound to be contradictions in the handling of certain businesses, so as to realize the meeting of 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 help to protect the rights of taxpayers and prevent and reduce tax evasion to a certain extent.

Tax behavior, safeguard national interests, and better fulfill the entrusted responsibility.

Two, tax accounting and financial accounting have different legal and regulatory basis.

Tax accounting is based on the current tax laws and regulations of the state, in order to stabilize

Tax as a starting point, adopt a unified tax system to confirm the tax standard, in accordance with the

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

With the continuous improvement of the national tax law, the specific methods to deal with tax business will also follow.

And change. Financial accounting in China is based on "Accounting Law" as the criterion, according to "Enterprise"

Accounting standards and specific accounting standards to deal with accounting matters, enterprises can

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

Different accounting treatment methods are adopted for some identical accounting matters, which is autonomous.

Sex. The seriousness and uniqueness of tax law and tax accounting treatment methods and financial accounting

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

The intrinsic motivation of the independence of accounting. Tax accounting is true and systematic in the form of value.

Reflect the tax payment activities of accounting entities in a unified way, and exercise their accounting reflection functions and supervision.

Management function, more embodies the requirements of macroeconomic management; Financial accountant

If it meets the needs of micro-enterprise investors and managers, it reflects the investment

Requirements for investors to maintain and increase the value of assets. Independent tax standard and enterprise accounting

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

The inevitability of separating the taxation standard from the financial accounting system is to establish our national tax.

The necessity of business accounting.

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

Although, tax accounting is dealing with the funds caused by tax activities of enterprises.

When exercising, there is no need to completely get rid of the principles and methods of financial accounting, but both

In inventory valuation, salary expenditure, donation expenditure, business entertainment expenditure, depreciation

There are significant differences in methods and so on. The Fundamental Area of Tax Accounting and Financial Accounting

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

The recognized income is allowed to be deducted at the time of tax payment, while the financial accounting mainly adopts the right and responsibility.

The accrual pricing method calculates the income. Cash basis requires taxpayers to pay only in their

Receive or pay the annual presentation of profit and loss or expenses, but the 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, easy to collect, generally not allowed to estimate the income and expenses, requirements.

Carry out the principle of tax rigidity, and ensure that the accounting is used when calculating taxable income

The basis of accounting treatment is stable and maintained at a certain level; And financial accounting only requires

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 reasonably estimated, and the enterprise shall be subject to accounting standards.

Then the accounting shows 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 increasing activity, the compulsion will gradually weaken. Therefore, according to the original accounting

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

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

Choose, financial accounting is no longer a combination of finance and tax law, but should abide by accounting standards.

Then, strive to complete the financial accounting objectives.

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

The objective requirements of the industrial system

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

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

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

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

The resulting soil. However, under the condition of market economy, this model appears somewhat.

Slow to reflect, but on the changing market, changing prices, operating risks and

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

There is no flexibility in choice. 1993 "Accounting Standards for Business Enterprises" was issued, and its main

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

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

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 investment subjects and the separation of two rights in the enterprise management system, enterprises are no longer

The appendage of the state is an objective requirement for establishing a modern enterprise system. It requires

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, tax and finance are integrated.

Type A accounting 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 the correct performance of tax obligations and safeguard their legitimate rights and interests according to law, then implement it.

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

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

The accounting system and operation that are established according to economic concepts and practices.

Line mechanism will not become a mere formality, financial accounting reveals all kinds of enterprise accounting letters.

Interest will be more full and objective.

Five, the independence of tax accounting is the basis to ensure the stability of national tax revenue.

This condition

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

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

Foot, resulting in serious erosion of the tax base, the mandatory embodiment of taxation is not sufficient. current

There are also some imperfections in the implementation of Income Tax Accounting, such as the new tax law.

Accrual basis recognizes income, ignoring the actual cash payment ability of taxpayers.

Leading taxpayers to avoid or delay paying taxes by not issuing invoices or delaying development.

The phenomenon of ticket appears, which requires tax accounting to study and standardize separately to ensure

Reliability and seriousness of tax basis. China's tax reform since 1994

Great progress has been made in the reform and practice, and the difference between accounting income and taxable income

Being recognized, the independence of tax accounting has also met the objective conditions.

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

The influence of the branch situation. Judging from the current situation of countries all over 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. be the same

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

The realization of the tax target, which is mandatory and subjective, leads to the bias of taxable income

Far from accounting income, the independence of tax accounting is imperative. Pass the tax meeting

The mandatory supervision function can not only promote 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.

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 on a par with financial accounting and management accounting.

Drive, * * * with the formation of accounting discipline system, and the theory and technology of tax accounting.

The technical method has also been quite perfect, and has become the accounting model of major western countries.

The two important pillars of financial accounting and tax accounting are of great significance to give full play to their respective

It is practical to play a dynamic role and correctly handle the general economic relationship between the state and enterprises.

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

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

The impact of the tax law is particularly obvious, forming a "system plus explanation" model, not

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

The "explanation" of laws and regulations, accounting work lacks continuity, stability and standardization

Sex, which also brings some difficulties to accounting education. With China's specific

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

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

The change of regulations can enrich and perfect the financial accounting theory and method system in China.

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. be the same

At that time, the formulation and subsequent revision of China's specific accounting standards must be fully close to China.

International practice, fully embodies the "objective, fair and true" 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, systematically learn

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

Among them, tax planning is carried out to seek the tax benefits of enterprises. Establish a tax

Law is a standardized tax accounting, on the one hand, it can reflect and coordinate finance and tax.

On the other hand, the change of laws and regulations has 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 need

Chinese enterprises should adapt to the new situation after economic globalization and meet the challenges.

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

Show the latest trends, meet the needs of globalization and have the awareness of international business strategy.

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

Accounting personnel have high innovation ability, professional judgment ability and solving practical problems.

Ability, establish market concept and benefit concept, under the premise of legal, from the dimension.

Starting from protecting the rights of enterprises themselves, we should make maximum use of legal 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

Starting with the relationship, we study the application of taxation and accounting with theory and practice.

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

Proficient in accounting standards and accounting techniques, but also master tax laws and regulations, the use of active tax.

Collect laws and regulations, and be familiar with the relationship between the two sets of laws and regulations of taxation and accounting.

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

China's accession to the WTO has become a member of the WTO, thus accelerating China.

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

The pace of internationalization and internationalization, and the rules of economic activities are further in line with the international standards for 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 strong.

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

Law. At present, tax accounting in western countries has become a separate subject, and taxable income is indeed

Recognition method is independent of financial accounting, which is conducive to making China's income tax law and international.

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

Numerous, active product market will inevitably lead to the development of capital market and related enterprises.

Exhibition, a large number of foreign-funded enterprises and their business activities, but also brought foreign advanced.

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

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

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

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 conditions and internal conditions to become an independent subject.

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

The author thinks that the independence of tax accounting is in line with China's actual national conditions and is of great significance to China's 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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