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会税差异,既是所得税会计核算的基本内容,也是所得税纳税调整的主要项目。所得税纳税调整直接影响税款金额;递延所得税会计核算直接影响报告的质量。依靠传统的工具,通过调整报表的方式来完成上述工作,数据来源不稳定,数据质量可控性差,工作连续性不强,会计差异调整质量难以保证;且递延所得税会计和所得税纳税调整工作分离,数据之间没有验证关系,使企业面临较大的税务风险和报告失真风险。本文基于财务信息化基础,探讨全面税务账体系的原理和实现方式,通过借鉴会计核算模式,夯实税务基础工作,标准化所得税核算和调整流程,完整出具税务资产负债表与损益表,同步实现递延所得税核算与所得税纳税调整工作。通过所得税管理模式的创新,实现降低所得税核算和纳税调整风险的目标。
The tax difference is not only the basic content of income tax accounting, but also the main item of income tax adjustment. Income tax adjustment directly affects the tax amount; deferred income tax accounting directly affects the quality of the report. Relying on traditional tools, the above work can be accomplished by adjusting the report form. The sources of data are unstable, the data quality is poorly controlled, the continuity of work is not strong, and the quality of accounting difference adjustment is difficult to guarantee. And the separation of deferred income tax accounting and income tax adjustment , There is no verification relationship between the data, so that enterprises face greater tax risk and report the risk of distortion. Based on the foundation of financial informatization, this paper explores the principle and realization of a comprehensive tax accounting system. By drawing on the accounting mode, consolidating the basic taxation work, standardizing the income tax accounting and adjustment process, the taxation balance sheet and income statement are issued in full and the deferral Income tax accounting and income tax adjustment work. Through the innovation of income tax management mode, the goal of reducing the risk of income tax accounting and tax adjustment will be realized.