Discussion On Basic Theories Of Tax Accounting And Its System Construction

Tax accounting is established acting as the prerequisite with tax accounting departing from the financial affairs in the accounting. With the development of accounting theories, deepening of tax rules targets together with business targets, improving of market and related laws, tax accounting has arose the independent trend. According to the degree of tax rules against accounting norms, there are three kinds of definitions tax accounting: Unite Complete Opinion, Mutual Independent Opinion and Dependence Relative Opinion. In our country, tax accounting pattern is similar to that the pattern of Japan and France. On the basis of the findings some learners have achieved in this field, in accordance with the present situation, the author adopts the viewpoint that Accounting Includes Financial Management. In this opinion, tax planning is included in the system of tax accounting.This thesis mainly consists of four parts.Part one: Introduction. Beginning with the necessity of discussing tax accounting, it reviewed the present situation about tax accounting, its innate character and the paper's thought, frame work and method;Part two: Discussion on basic theories of tax accounting. First, it introduced the structure of taxation and tax accounting, the relationship between tax rules and accounting standards. Then, it discussed the basic theories that include circumstance factors, objectives, functions, traits, essential premises, principles, methods, and so on;Part three: Construction of tax accounting system. It incited the concept of tax planning, clarified its connotation and analyzed the correlation between tax planning and financial management. On the basis of oversea theories about tax accounting, it formed the system of tax accounting which include two natures of both accounting and management;Part four: Improvement and development of tax accounting. Some constructive ideas on Value Added Tax Accounting and Income Tax Accounting were proposed to improve and develop tax accounting.