税务会计与财务会计分离的可行性研究（study on the feasibility of separating tax accounting from financial accounting）

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1、税务会计与财务会计分离的可行性研究（Studyonthefeasibilityofseparatingtaxaccountingfromfinancialaccounting）OnehundredandninetyModerneconomicinformationI.PrefaceWiththecontinuousdevelopmentandperfectionofChina'ssocialistmarketeconomicsystem,China'saccountingThereformofthesysteman

2、dthereformofthetaxsystemhavealsoyieldedfruitfulresults.Intheory,thetaxCouncilTheobjectivedifferencebetweenaccountingandfinancialaccounting,andthetaxdifferencecausedbythetargetdifferenceDifferenceandotherinternalandexternaldynamicfactorswillinevitablyleadtothes

3、eparationoftaxaccountingandfinancialaccountingInpractice,countriessuchasBritainandtheUnitedStateshaveformedfinancialaccounting,managementaccountingandtaxaccountingthreeFootutmostpotential.Therefore,theestablishmentoftaxaccountinghasitsobjectiveinevitability,an

4、ditisalsoourcountry'saccountingreformTheinevitabletrendofleather.Two,taxaccountingandfinancialaccountingseparationobjectivefactorsTaxaccountingisnotalwaysthere,butsocialandeconomicdevelopmenttoacertainhistoricalstageProduct.Inordertoensuretimely,stableandrelia

5、bletaxation,thestateneedsthepublicneedsAndformulatecorrespondingtaxlawsandregulations.Intaxation,thegovernmentisresponsibleforTaxationTheamountoftaxtobemeasuredandcalculatedtoreflecttaxrevenuesreceivable,receivedorowedAtthesametime,enterprises,unitsandresident

6、sarealsorequiredtomeasureandThetaxpayableshouldbepaid,paidinandoutstanding,sothatitcanbeaccuratelycalculatedandpaidintimeTaxpayment,whichleadstotaxaccounting.Fromthefunctiontheory,moderntaxaccountingshouldnotonlycalculateIncometaxaccounting,transfertaxaccounti

7、ng,andothertaxlawsandaccountingstandardshavedifferenttaxcategoriesItalsoincludestaxregistration,purchaseanduseofinvoices,taxdeclaration,taxpaymentandtaxpaymentAreliefandothertaxlinks,atthesametimewithtaxplanning(alsoknownastax)andotherfunctions.Inthisway,taxFi

8、nancialaccountingcannotonlyprovideclearaccountinginformationfortaxauthorities,taxcollectionandmanagement,butalsoProvideaccountinginformationforthetaxpayer'sowntax.Taxaccountingcanb