Study On The Tax Accounting And Application

Along with the socialism market economy system gradually build up, the revenue policy of our country and accounting environment also have great change. The relation between the financial accounting and tax accounting has a new development. The new income tax bill passes to symbolize the tax law system of our country further perfect, also express the decision and the ability that the nation adjusts to control an economic development of our country through this economic lever macro view of revenue from tax. But our country inevitably face the business unit or personal pay tax consciousness weak, the management is low, even more business enterprises still embrace by luck mental, try to pass by stealing, evading tax to attain little pay. Face this physically realistic, our country construct in the continuously perfect oneself system, drawing lessons from empirical foundation of foreign tax administration to spread pay tax knowledge. Raise from operator's character, strengthen to lower enforcement, guide the business unit or personal taxpayer science the tax administration plans and prepare the target that the means completion profit after tax maximize. Turn over to promote in the meantime tax law of perfect with sound. Have according to this textual and main research contents:1.Elaborate the tax administration accountancy's concept, and in revenue from tax accountancy, finance the accountancy compare. Add in the differentiation and the contact from the academics.2.Introduce a foreign tax accounting's development. Select the United States, France, Japanese, three the tax administration accountancies who have meaning to contrast and summarize.3.Contact with our country actual state of the nation, aim at an our country actual the tax accounting's environment, analyze our country tax accounting system establishment of necessity, possibility output problem, and resolve of way of thinking.4.Concrete introduction tax accounting core business-income tax accountancy. Say the accountings basic concept of income tax and handle a method all, contact with our country state of the nation analysis our country income tax accounting development i problem, and put forward correspond of resolve a method, prospect our country income tax accounting future development.5.Universalities pay tax consciousness, raise pay tax quality. The tax administration needs to introduce science plans and prepare a method, speeding up my state-owners enterprise business unit and personal taxpayer to value tax administration accountancy's usage.