Study On Tax Accounting In Mining Companies

The study of tax accounting was limited to the theoretical aspects of tax accounting, such as the necessity and possibility which the separation of tax accounting and financial accounting, the distinctions and linkages between tax accounting and financial accounting, the assumptions and general principles of tax accounting, the contents and features of tax accounting, the models of tax accounting and the objectives of tax accounting, etc. while the application of tax accounting has rarely been involved in these study; This paper argues that in order to promote the tax accounting truly separated from the financial accounting as soon as possiblem, it is only should we study the application of tax accounting quickly, such as the method of tax accounting, the income tax and value-added tax accounting methods after tax accounting separates from financial accounting, the vouchers, books and statements of tax accounting, etc. Therefore, this paper selects the concept of tax accounting as an entry point to study the tax accounting adjustments of various types of tax in mining companies in aspect of theroy and applications.First, my own views about the concept of tax accounting based on the comments of the concept of a variety of tax accounting is putted forward, exploring the link of tax accounting and financial accounting, parsing people's misunderstanding of tax accounting, analyzing three kinds of views about the range of tax Accounting, and proposing a large-caliber point of view.Second, the ways of tax accounting adjustment from the theory aspect, proposing the basic principles of tax accounting adjustment is explored, putting forward the the basic premise and general accounting principles of tax accounting adjustments, comparing the tax accounting adjustment and financial accounting adjustment, disscussing the method of tax accounting adjustment, and I think that we should establish tax accounting standards as soon as possible.Once again, my views about the income tax accounting adjustments practices of the mining corporates is putted forward because the income tax is improtant in tax accounting adjustments for mining enterprises, so we focus on the adjustment of income tax of the mining companies. First, we analysed the difference between the total amount of profit and the amount of taxable income, on this basis, we proposing the advice about income tax accounting adjustments of the mining enterprises.Then,my views about the turnover tax accounting adjustments practices of the mining companies is putted forward, because the differences of the turnover tax in the financial accounting and tax accounting is less, in order to reflect the importance principle, I only used less lengths to discuss the tax accounting adjustments practices of the turnover taxes.Finally, through the analysis of specific tax-related business, we described the current financial accounting for tax and financial accounting in case of separation from tax accounting, focusing on the tax accounting adjustments of the tax-related business, including the value-added tax, resource tax, urban maintenance and construction tax, education fee, corporate income tax and other tax adjustments in measurement, recording and reporting.The main significance of this study is:①it turns the study of tax accounting from the empty theoretical research into application research-adjustment research;②it makes the mining tax accounting instructively and with a strong operational ways;③it provides for a practical way which makes the tax accounting truly isolated from the financial accounting;④it truly advocates that we should separates tax accounting from financial accounting and building blocks.⑤the general principle and the mining companie's specific conditions are connected, tax planning method on income tax, value-added tax, resource compensation and mineral resources in the mining companies is explored,it can make the mining companies gain better performance by tax planning.