On The Characteristics Of Tax Accounting Adjustment Accounting
Taxation
accounting
Adjustment accounting refers to taxation.
accounting
Will press
accounting
Criteria and
accounting
Total profit calculated by Institutional Accounting.
accounting
The adjustment of income and payable tax is the process of calculating taxable income, taxable income and payable tax according to the tax law.
Tax in this paper
accounting
Adjusting accounting has certain foresight, and it is tax.
accounting
Completely from finance
accounting
The adjustment accounting after separation.
The current tax adjustment actually reflects the result of adjustment and does not reflect the adjustment process. Even if there is an adjustment process, it is only a very simple calculation table.
Taxation
accounting
The adjustment accounting system has a complete account book system. After adjusting the entries, it is necessary to pay taxes.
accounting
Records in vouchers and accounts.
In this way, the adjustment results are more verifiable, which can improve the correctness of tax treatment results and facilitate tax planning.
About taxation
accounting
To adjust the accounting method, the author thinks that taxation
accounting
And Finance
accounting
We should make a set of accounts, otherwise tax.
accounting
Will not become and Finance
accounting
Independent taxation
accounting
Taxation
accounting
No finance.
accounting
They are completely separated.
In Finance
accounting
And taxation
accounting
The two set of accounts should be financial.
accounting
Accounting is the main tax.
accounting
Accounts in Finance
accounting
Adjustments are made on the basis of accounts.
And Finance
accounting
business accounting
Compare taxes
accounting
The adjustment accounting mainly has the following characteristics:
I. difference
Taxation
accounting
Adjusting the difference of accounting means taxation.
accounting
The adjustment accounting is only for taxation.
accounting
And Finance
accounting
There are different parts of the tax categories that are adjusted for tax purposes.
accounting
And Finance
accounting
There is no difference between the tax categories that are not differentiated and those with no difference in the tax categories.
For non adjustment parts, taxation
accounting
Direct use of Finance
accounting
business accounting
It is directly reflected in taxation.
accounting
Statements (tax returns).
Current taxes are subject to taxation.
accounting
Is it necessary to finance?
accounting
business accounting
On the basis of adjustment, it can be divided into two categories: one is finance.
accounting
And taxation
accounting
Adjust taxes that do not differ, such as fixed assets investment direction adjustment tax, vehicle and vessel use tax, etc.
accounting
There is no need to adjust the accounting, because the tax law and
accounting
The criteria are the same for these taxes, and the other is finance.
accounting
And taxation
accounting
We should adjust the tax categories that are different, such as enterprise income tax, consumption tax, business tax, value-added tax, urban maintenance and construction tax, etc.
accounting
Accounting needs to be adjusted because of the tax law and
accounting
There are differences between the regulations on these taxes.
On Finance
accounting
And taxation
accounting
Adjust the tax categories with different taxes.
accounting
The business of adjusting the accounting needs can be divided into the following three situations: first, financial affairs.
accounting
Accounting and taxation
accounting
Businesses that do not need accounting, such as interest income from treasury bonds, and finance.
accounting
The total profit is calculated, while the tax law does not include taxable income; two is tax.
accounting
Accounting and Finance
accounting
Businesses that do not need accounting, for example, enterprises use their own goods for construction projects and finance.
accounting
The value added tax shall be included in the actual cost of the under construction project, and the cost of the goods being carried forward, and the tax shall be paid.
accounting
Requirements include income and cost, and income tax; three is finance.
accounting
And taxation
accounting
Businesses that must be accounted for but are not equal in accounting time and caliber.
with
accounting
The difference between profit and taxable income is divided into time difference and permanent difference.
accounting
The difference between the total profit and the taxable income, the business income and the taxable income should be divided into time difference and permanent difference.
Permanent differences are not continuous, only for the current period.
accounting
Adjust the accounting impact, tax
accounting
There will be no influence on the adjustment accounting of the subsequent periods, and the time difference is continuous (or ductility), which will affect the adjustment accounting of the current and subsequent periods.
Merger with compilation
accounting
The offsetting entries recorded in the report are similar, and tax is the same.
accounting
The time difference adjustment accounting is similar to the continuous compilation in the offsetting entry, because tax
accounting
The adjustment entry is only tax.
accounting
Records in vouchers and accounts are not financial.
accounting
Of
accounting
The adjustment of vouchers and accounts is therefore complicated. The adjustment of time difference is more complicated since the beginning of adjustment in second.
Two. Dynamic and rigid
稅務(wù)會計調(diào)整核算的動態(tài)性(或稱時效性)，是指其具體方法會隨著稅法或會計準(zhǔn)則、會計制度的變化而變化，具體包括三種情況：一是會計準(zhǔn)則或會計制度發(fā)生變化，而稅法未發(fā)生變化;二是稅法發(fā)生變化，會計準(zhǔn)則或會計制度未發(fā)生變化;三是稅法和會計準(zhǔn)則或會計制度均發(fā)生了變化。當(dāng)然，稅務(wù)會計調(diào)整核算也具有相對穩(wěn)定性，它的基本內(nèi)容在一定時期內(nèi)不會發(fā)生變化。
The rigidity of tax accounting adjustment accounting (or mandatory, legal) refers to tax accounting.
The method remains relatively stable in a certain period of time, and can not be changed at will, otherwise it will affect the collection and stability of State Taxation.
Tax accounting is not as flexible as financial accounting.
The rigidity of tax accounting adjustment is determined by the compulsion of tax law.
三、全程性
稅務(wù)會計調(diào)整核算的全程性，是指稅務(wù)會計調(diào)整核算貫穿于全過程，反映在稅務(wù)會計憑證、會計賬簿、會計報表中，體現(xiàn)在會計確認(rèn)、會計計量、會計記錄和會計報告環(huán)節(jié)。稅務(wù)會計調(diào)整核算首先主要通過財務(wù)會計的會計憑證、會計賬簿、會計報表收集涉稅業(yè)務(wù)的財務(wù)會計信息，然后設(shè)置一些調(diào)整賬戶，如“營業(yè)收入調(diào)整”、“營業(yè)成本調(diào)整”、“營業(yè)外支出調(diào)整”、“管理費用調(diào)整”、“本年利潤調(diào)整”等賬戶。當(dāng)稅法規(guī)定和會計準(zhǔn)則、會計制度規(guī)定不一致時，應(yīng)納稅所得額與會計收益將產(chǎn)生差異，應(yīng)編制調(diào)整分錄，記錄在稅務(wù)會計憑證中，并登記到稅務(wù)會計賬簿中，最后編制稅務(wù)會計報表(納稅申報表)。
四、調(diào)整分錄
稅務(wù)會計調(diào)整核算中的調(diào)整分錄類似于合并會計報表中的抵銷分錄，采用借貸記賬法，單獨設(shè)置一些調(diào)整中所需用到的、財務(wù)會計中平時不會用到的賬戶，如“營業(yè)外支出調(diào)整”等賬戶，計算應(yīng)稅收入或應(yīng)納稅所得額時主要用損益類賬戶及其調(diào)整賬戶。但為便于復(fù)式記賬和明確調(diào)整核算的來龍去脈，調(diào)整分錄中也涉及一些資產(chǎn)、負(fù)債類賬戶及其調(diào)整賬戶，涉及所得稅會計調(diào)整的收入、費用調(diào)整賬戶應(yīng)結(jié)轉(zhuǎn)至“本年利潤調(diào)整”賬戶。稅務(wù)會計調(diào)整核算中的調(diào)整分錄由記賬符號、賬戶名稱和金額三部分構(gòu)成，一般采用復(fù)式記賬法。與財務(wù)會計中一般會計分錄相比，稅務(wù)會計的調(diào)整分錄有以下特點：
1. the adjustment entry of tax accounting is outside the financial accounting system, while general accounting entries in financial accounting are adjusted within the financial accounting system.
The adjustment entries of tax accounting do not work for financial accounting data, but only adjust the tax accounting information.
2. the adjustment of tax accounting is applied to some accounts which are not used in financial accounting, such as "business income adjustment" and "profit adjustment", because adjustment entries are calculated to determine taxable income and taxable income.
3. the amount of tax accounting adjustment entries has no practical effect in itself. Only by combining it with other relevant data in financial accounting, can we calculate the tax basis of tax accounting (taxable income and taxable income) and should
When the tax amount is paid, it is of practical significance to adjust the accounting to the end.
4. the adjustment entries of tax accounting do not relate to the adjustment of accounting books and statements in financial accounting. The calculation of taxable income, taxable income and taxable amount in tax accounting not only involves the balance or amount of accounts in financial accounting, but also the amount of adjustment in entries.
For adjusting entries of time difference, the balance should not be carried forward at the end of the year, and the balance will be directly pferred to the next year.
For the adjustment of permanent differences, the end of the year needs to be turned.
For the direct adjustment of accounting, the account of "payable tax adjustment" should be hedged with the relevant assets and liabilities adjustment account. For indirect adjustment accounting, the "profit adjustment" or "business income adjustment" account will be hedged with the assets and liabilities adjustment account.
In this way, there will be no balance for the adjusted accounts involving permanent differences.
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