The greatest influence on the emergence and development of tax accounting is the birth and continuous improvement of modern income tax law.

Enterprise income tax involves all aspects of the enterprise's operation, investment and financing, and the whole process of accounting such as income, income, cost and expenses. Tax accounting needs to correctly calculate the tax payable of enterprises, ensure that enterprises pay taxes on time and avoid tax risks.

The development of modern income tax law has promoted the progress of tax accounting. With the continuous improvement of tax law, tax accounting needs to constantly update and adjust accounting methods to adapt to the new tax law. At the same time, tax accounting also needs to constantly learn and master new tax law knowledge to ensure the tax compliance of enterprises.

The development of tax accounting has also been influenced by scientific and advanced value-added tax. Value-added tax is a tax levied on the value-added part of goods and services, which can avoid repeated taxation and reduce the tax burden of enterprises. The implementation of value-added tax also urges enterprises to pay more attention to tax management and promotes the development and perfection of tax accounting.

Methods of tax accounting examination:

1, master basic knowledge: tax accounting requires basic knowledge of accounting and tax law, so candidates need to master the basic concepts, principles and methods of accounting and tax law.

2. Understanding tax types and tax systems: Tax accounting needs to understand the calculation methods and tax declaration procedures of different taxes, as well as the characteristics and differences of different tax systems. Candidates need to seriously study and understand the specific provisions and operational procedures of different taxes and tax systems.

3. Mastering accounting methods: tax accountants need to master accounting methods, including the confirmation and measurement of income, cost, expenses and other items, as well as the preparation methods of financial statements such as balance sheets and income statements. Candidates need to deepen their understanding and mastery of accounting methods through practice and case analysis.

4. Pay attention to the change of tax law: tax accounting needs to pay attention to the change and update of tax law, and keep abreast of new tax policies and regulations and their impact on enterprises. Candidates need to pay attention to the changes in tax policies and update their knowledge and skills in time.

5. Do more exercises: Practice is an effective way to improve test scores. Candidates need to deepen their understanding and memory of knowledge points through a large number of exercises, and improve their problem-solving ability and test-taking skills.