Research On Applicable Rules Of Accrual Basis In Pre-tax Deduction Of Enterprise Income Tax

In tax practice,when some enterprises fulfill their tax obligations,due to the weak awareness of tax laws and the lack of accurate understanding and grasp of the tax rules,it is difficult to recognize the boundaries between tax planning and tax evasion,resulting in delays in paying taxes or paying more taxes.The phenomenon of funds has occurred from time to time.These enterprises are subjectively and unintentionally forced to face the dilemma of tax authorities collecting taxes and adding late fees.The inaccurate grasp of the tax law will not only cause the enterprise to face the dilemma of loss of interests,but also increase the taxation pressure of the tax collection and management department,and intensify the contradiction between tax and enterprise.At present,in the practice of tax law,the principle of“accountability system” is the most difficult to accurately understand and grasp except “substance is more important than form”.The fundamental reason is that although China currently makes the accrual of responsibility as the basic principle of pre-tax deduction of corporate income tax,it also stipulates the implementation of the payment and payment system in exceptional circumstances.Although the law makes this provision,the current tax system does not systematically stipulate the "exceptional rules".This leads to the lack of accurate legal rules and guidelines for tax enterprises in specific applications,and it is easy to fall into a wrong path.Under the current situation of weak design of relevant rules,the two parties often deviate fromthe legislative intention based on interest considerations and tend to choose a powerful explanation for their own.We must think about such a problem.In the pre-tax deduction of corporate income tax,both the principle of accrual system and the exception of the payment system are specified.The scope of this exception is worthy of further study and a unified exception.Rule system.Tax practice is one of the touchstones for verifying the perfection of the tax law system.Tax dispute cases can reflect the shortcomings and shortcomings of China’s current tax system.Therefore,in this paper,the author takes H real estate tax lawsuit as the entry point,combined with the focus of tax enterprise disputes,and deeply analyzes the current system of corporate income tax pre-tax deduction applicable accrual system.By sorting out the views of domestic scholars and the works of research experts,the relevant laws and regulations are sorted out and analyzed.In order to fill in the system defects of China’s corporate income tax pre-tax deduction and apply the accrual system,it puts forward reasonable suggestions,which can promote the rationality and applicability of China’s tax law in theory and practice.The applicable rules of the accrual system in the pre-tax deduction of corporate income tax and its conflict with the exception rules are the focus of the “H real estate tax litigation case”.The case also reflects the current tax law conflicts and system design flaws in China’s tax law system [the definition of tax law system and the definition of tax legal system].Focus on the disputed point in this case: Whether the pre-tax deduction of land value-added tax(hereinafter referred to as soil tax increase)applies to the accrual system;whether wages and interest are subject to accrual basis for pre-tax deduction.In tax practice,the reason why tax enterprises hold the above disputes is because of the differences in accounting and tax laws and the imperfections in the design of relevant legal rules.In China’s current tax law regulations,there is no uniform system of exception rules that can be directly quoted.In particular,in the case of the law enacting legislation on the tax authorities,the current tax practice community lacks the authoritative guidance of the law.Circular No.34 issued by the State Administration of Taxation in 2015 [The State Administration of Taxation issued the Announcement on the Pre-tax Deduction ofExpenses,Salaries,Salaries and Employee Benefits of Enterprises in May 2015(No.34).] clearly clarifies the issue of whether pre-tax deductions can be applied to accrued accruals based on wages that have not been actually paid,but there is still controversy in the academic community about whether interest can be deducted based on this logic.In addition,there is also controversy in the academic community about the pre-tax deduction of the accrual basis for the increase in taxes that have been accrued but not actually paid.For the above problems,the current legal norms have not yet been clarified,and in practice,they will be further controversial.All of the above indicate that the study of the rules and regulations for pre-tax deduction has a very important theoretical and practical guiding significance.This paper will analyze the "H real estate tax litigation case",explore the various problems of Chinese corporate income tax pre-tax deduction,and focus on the above disputes,combined with legal provisions,put forward suggestions for improvement,as far as possible to resolve tax disputes and improve tax legislation Suggest.