2. The principle of fair tax burden The principle of fair tax burden means that taxes should be borne fairly and reasonably. This requires that tax accounting must truly calculate the tax basis and tax payable of enterprises and correctly handle the income distribution. Any intentional or unintentional tax evasion and fraudulent tax reduction and exemption is a violation of fairness and consistency, and does not conform to the social benefit principle of tax accounting.
3. Revise the principle of accrual basis. Accrual basis determines the actual attribution of income and expenses by the occurrence of rights and obligations, which can reasonably and effectively determine the income and operating results of enterprises in different accounting periods, reflecting fairness and rationality. Therefore, the principle of accrual basis should be adhered to in enterprise accounting.
4. The principle of dividing operating income and capital income. Operating income and capital income have different sources and bear different tax liabilities. Therefore, in order to correctly calculate income tax liabilities and income tax expenses, we should reasonably divide these two kinds of income. Operating income refers to the income obtained by an enterprise through its regular main business activities, which includes two parts: main business income and other business income, and the tax levy standard is generally levied at the normal tax rate. Capital gains refer to the benefits (such as investment gains, gains from the sale or exchange of securities, etc.) obtained when selling or exchanging capital assets stipulated in the tax law, and generally include taxpayers' assets other than receivables, inventories, real estate and depreciable assets used in business, some government bonds, and copyrights of literary and other artistic works. The taxation standard of capital gains has many special provisions different from operating income.
5. Matching principle The matching principle refers to the matching of the income in a specific period and the costs and expenses related to obtaining the income when an enterprise conducts accounting.
6. The principle of tax payment ability is different from tax payment ability. The ability to pay taxes means that taxpayers should determine their tax base according to reasonable standards. Taxpayers with the same tax base should bear the same tax of the same tax. Therefore, the ability to pay taxes reflects the principle of reasonable negative tax. Different from other expenses of an enterprise, tax payment all corresponds to cash outflow. Therefore, while considering the ability to pay taxes, we should also consider the ability to pay taxes. When tax accounting confirms, measures and records income, income, cost and expenses, it should choose the accounting method to ensure the tax payment ability.