Research And Management For The Problems Of Small-scale Taxpayers Accounting Information Distortion In A District

Ongoing fiscal and taxation system reform in our country, small-scale taxpayersteam will be more and more big. And part of the small micro enterprise is growing upfrom small-scale taxpayers, the more important yes a lot of small micro enterpriseitself is small-scale taxpayers. With the market economy unceasing specification,small-scale taxpayers and standardize the accounting information regulation furtherhighlight important. If you don’t improve accounting quality of small-scale taxpayers,accounting problems not solve, can’t say to improve the accounting environment inChina, can’t say accounting information quality of our country guaranteed, also can’tsay accounting management of our country and level has greatly improved. So forsmall-scale taxpayers information distortion problem it is necessary to in-depth studyand discussion. Through research, to prevent small-scale taxpayers informationdistortion in our country, effectively improve the quality of accounting informationlevel of small-scale taxpayers to provide the reference.Characteristic and the distortion of accounting information is presented in thispaper, on the basis of literature review, based on the characteristics of accountingsystem and accounting information characteristics of two aspects, the analysis of thecurrent situation of small-scale taxpayers of accounting information, based on certainareas in Changsha city of Hunan province small-scale taxpayers five years of data,analysis the accounting information distortion problems of the small-scale taxpayers.At the same time in order to ensure that the results of stability and appropriateness,and uses the questionnaire for studying the supplement; Finally comprehensiveresearch results, the district of small-scale taxpayers accounting information, putsforward the establishing and perfecting the laws and regulations, increase thesmall-scale taxpayer cost of accounting information distortion, to strengthen the risksupervision, some countermeasures and suggestions to strengthen the construction ofaccounting credibility.