Accounting Thinking Of Enterprise Tax Administration Current Situation And Improvement

Now our country’s tax levied by the government agencies to residents and non residentsof the property or the specific behavior of mandatory, non penalty and not directly to repaythe money or in kind collection, is an important form of organization financial income.Income tax is a tax on China’s enterprises and business units of the production and businessoperation income and other income tax. Operating income reflect the operating results, theincome tax is a kind of operating results, it is the outcome of the business contribution to thecountry. The enterprise must have profit to realize, but now the profit Is it right? Real profitneed to determine, influence, on this basis the tax burden on enterprises profit growth tofurther standardize the tax collection and management, and even China macroeconomicsituation how to achieve steady growth, adjusting structure, promoting reform of multipleobjectives of great significance.Accounting measurement is the core problem of financial accounting, involve not onlyvarious stages, enterprise production and management of the link, and provide quantitativeaccounting information to the information user. The choice of accounting measurement modelis directly related to the quality of accounting information, in the case of price stability orrelatively stable, using the historical cost accounting model provides accounting informationis objective and verifiable, can more truly reflect the financial situation of enterprises andoperating results and cash flow situation. But when prices rise stage by assets measurement ofhistorical cost is the past asset price. To promote tax fairness, make full use of tax leverage toadjust economic structure, thus put forward the improvement measures adopt the model ofinflation accounting under certain conditions, let the enterprise from accounting to reduce thetax burden, water for fish, finally realize the steady growth, adjusting structure, promotingreform work of the task, the realization of China’s economic health and sustainabledevelopment.