1, "fiscal separation" mode
The typical representative of the mode of "separation of fiscal and taxation" is the common law countries represented by the United States, Britain and Canada. Its basic practice is that accounting subjects establish two accounting systems, accounting information and tax information, and prepare and provide corresponding information according to their own rules. Among them, accounting information mainly serves investors, while tax information mainly serves the government's tax collection and supervision.
2, the combination of finance and taxation "mode.
The typical representative of the "fiscal and taxation integration" model is the civil law countries represented by France and Germany. Its basic practice is that the difference between financial accounting and tax accounting is not allowed. Financial accounting is considered as tax-oriented accounting, and tax authorities are legal users of accounting information. The tax law puts forward clear requirements for accounting, accounting standards are consistent with the requirements of the tax law, and enterprises handle accounting matters in strict accordance with the provisions of the tax law.
3. Fiscal and tax coordination mode.
The typical representative of "fiscal and taxation coordination" mode is Japan in Asia. Its basic practice is to allow differences between accounting norms and tax norms, but this difference must be adjusted according to the requirements of tax norms when paying taxes. In other words, under the mode of "fiscal and taxation coordination", tax accounting is based on the financial accounting system and the result of adjustment according to the requirements of tax norms.
Extended data:
1. Tax accounting is an accounting system for tax planning, tax accounting and tax declaration. Usually people think that tax accounting is a natural extension of financial accounting and management accounting, and the prerequisite for this natural extension is the increasing complexity of tax laws and regulations. In China, due to various reasons, tax accounting in most enterprises has not really extended from financial accounting and management accounting to become a relatively independent accounting system.
Second, the work mainly includes the confirmation of operating 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 relief.
Operating income refers to all kinds of income obtained by selling goods or providing services in the process of production and operation, while cost is the cost incurred by the enterprise in order to obtain operating income, and the difference between them is the operating result. Tax accounting is different from financial accounting in revenue recognition and cost calculation.
Three, the accounting practice certificate is an essential qualification for accounting personnel to engage in accounting work, and the only legal and valid certificate necessary for those engaged in the accounting industry. It is the threshold for accountants to enter the accounting industry. Territorial management is universal in China, and the accounting qualification certificate is also a prerequisite for taking the accounting title test. Now the accounting qualification certificate has been cancelled as the entry threshold.
Baidu encyclopedia-tax accounting