The Research On Some Adjusting Statement Questions Based On That Tax Accounting Has Independed With Finance Accounting

In our country, it has been over twenty years for people to study tax accounting ,but the research mainly limits to the theories of tax accounting ,such as the necessities and possibilities of the tax accounting's separation from finance accounting,differences and relations between tax accounting and finance accounting,supposion and general principle,content,pattern,characteristic,objective of tax accounting ,and so on.But few people study the practice of the tax accounting. So ,this article maintains that only studying the practice of the tax accounting, for example the methods of the tax accounting,the statement methods of the income tax and value-added tax,credence ,account books of tax accounting.,can help to seprerate tax accounting from finance accounting, Therefore this paper taking a cut-in from basic theory of tax accounting, attempts to explore the adjusting statement of all kinds of taxes based on tax accounting's separation from finance accountingThe main innovation of this paper lies in :firstly, it puts forward by the numbers the methods of adjusting statement of all kinds of taxes in tax accounting, including income tax,value-added tax,sales tax, excise, resource tax,city-maintaince-building tax ,etc, mainly, income tax;secondly, it puts forward the devise frame of credence,account books,reports in tax accounting, and the devise frame is maneuverable strongly; thirdly, it thinks there are four parts in tax accounting too, they are affirmance, measurement, records, report;fmally, it put forward that adjusting statement in tax accounting concluding direct adjusting statement and indirect adjusting statement.The main significance of this paper lies in :firstly,it makes the research on tax accounting go from thin theories to concrete practice-adjusting statement;secondly,it can guide state in tax accounting, it is maneuverable strongly; thirdly, it provide the right way for tax accounting independ from finance accounting;finally,it breathe out and drum for the separating tax accounting with finance accounting.