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企业税务会计工作,通常是指根据我国现行税法的相关规定并结合企业自身生产经营模式,从而对企业经营活动及纳税方式进行的筹划。具体而言,企业税务会计工作是在充分考虑税负因素的前提下,运用其相关分析方法对企业税务资金运动的反映和监督,企业税务会计的构建对企业生产经营的发展具有重要的现实意义。而税务会计师在企业税务会计的构建和实施中具有重要的作用,所以企业税务会计师业务能力的高低将导致企业税务会计工作对企业经营发展的保障起着决定性作用
Enterprise tax accounting, usually refers to China’s current tax law in accordance with the relevant provisions and combined with the company’s own production and management mode, thus the business activities and tax planning for the way. Specifically, corporate tax accounting is based on the premise of full consideration of the tax burden factor, using its relevant analytical methods to reflect and supervise the tax and capital movement of enterprises. The construction of corporate tax accounting has important practical significance for the development of the enterprise production and operation . Tax accountants play an important role in the construction and implementation of enterprise tax accounting. Therefore, the level of business tax accountants will lead to the decisive role of tax accounting in the enterprise’s business development.