It's an account, which makes no difference. Just like what you said upstairs, it's good to adjust it directly on the tax return form when paying taxes. The reason why there are management accounts and tax accounts is that accounting standards are usually based on Accrued Basis, while tax laws are basically based on Cash Basis. Therefore, the differences between tax laws and accounting standards should be adjusted when paying taxes, especially corporate income tax. As for how to adjust and calculate the specific differences, it is suggested that the landlord learn the tax law-enterprise income tax and deferred tax in the accounting book.
But if you deliberately make two accounts for other purposes, just say it! First, the reasons for setting up two sets of accounts and various forms
(1) The income accounting is not standardized.
This kind of situation is more common in small private enterprises or companies with special financial purposes. Many people start companies, hand over their tax accounts to the agency bookkeeping company, find a cashier or accountant themselves, help with daily payment and registration, and give him a real income and expenditure statement every month. Or some companies inflated their income in order to raise funds and raise the company's valuation.
(2) the cost accounting is not standardized
Part of the company's expenses have no tickets or use substitute tickets:
These situations can be said to exist from small companies to large companies and even some listed companies. It's just that the plot is deep or shallow
In the case of (1) and (2), because the income or cost data on the tax account book is inaccurate, the general boss needs to know the real financial situation of the company, so it is necessary to set up a separate management account to reflect the actual income and expenditure of the company. In this case, the management account generally needs to set up a separate account set, which is done separately from the tax account. The original attachment is usually placed in the tax account. Generally, there is no attachment to the management account, or a copy of the original voucher is used.
(3) Financial accounting is relatively standardized, and the goal of two sets of accounting is mainly to distinguish management caliber data from financial accounting or tax filing caliber data.
The caliber of tax accounts is mainly used for tax filing, annual audit, income tax settlement, bank loans, application for high-tech enterprises and so on. The caliber of management accounts is mainly used for the company's management and decision-making needs, and the general preparation method is relatively free. The specific performance is as follows:
1. Different income caliber:
Management accounts are more based on cash basis, while tax accounts are generally based on accrual basis.
The performance in the eyes of the boss is different from the income confirmed by the accountant. Generally speaking, the sales staff has signed the bill and the company has received the money. Because of the service period, the accountant accounting caliber needs to confirm the income by stages, and the management caliber needs to be assessed according to the performance of the month, considering the performance completion rate and calculating the sales commission.
For example, the sales performance of the current month is1000000, and only 800000 is confirmed in accounting. However, when the company manages its business, it needs to conduct personnel assessment according to the performance standard of1000000.
2. The cost is different:
Accounting accounts for all costs and expenses according to the caliber of parent company, branch company and subsidiary company, and the management caliber is collected according to the caliber of different business divisions/product lines/regions, which is mainly used for the company's management and decision-making needs.
For example, a subsidiary division 1 expense is 200,000, and b subsidiary division 1 expense is 300,000. The data that the company management wants to see is AB company division 1 total expense is 500,000. The company data in the tax bill body cannot meet the internal management assessment requirements.
In this case, the management account need not be set separately, and the management account and the tax account are in the same account set. In the tax account, the auxiliary accounting items are set (departments and items are set as auxiliary contents) to manage account retrieval. If there are other special circumstances, EXCEL is set up to register, and finally the system retrieval and EXCEL data are summarized to form the final data. (Most companies with relatively standardized finances adopt this form. The implementation condition is that the accounting of income and expenses should be standardized, and the types of expenses should not be inconsistent. For example, if it is entertainment expenses, entertainment expenses must be included in the account, otherwise the retrieval of management accounts will be untrue. )
You can also set up management accounts separately. Generally, there are two ways. One way is to set up only one set of accounts for management accounts, and most of them need to enter management account data manually. One is that the account set of each tax account corresponds to a management account, and the voucher is copied or converted from the tax account to form a management account. (Generally, the organizational structure of management caliber is complicated, the company develops rapidly, the business comes first, the organizational structure changes frequently, or the financial accounting is still not very standardized, so this form will be chosen. )