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Accounting Papers: Structure of Accounting Theory _ Income Tax Accounting Papers


Accounting [/b] difference between profit and widening income tax. How to establish a set of national circumstances income tax accounting theory, coordinate Accounting and the relationship between tax revenue, has become Accounting theory be solved between the problems. In this paper, drawing on Western state income tax Accounting on the basis of successful experiences on my income tax Accounting theoretical structure of the relevant issues discussed.
an income tax Accounting attribute defines
(a) the nature of income tax. Financial countries accounting theory and practice, the nature of the income tax projects.
then in China, the income tax expense or whether the distribution of the proceeds it? I believe that the key depends on the report by the guide. If a country is mainly oriented statements to investors, creditors, services, income tax expense should be considered; if it is for the enterprise management services, income tax must be considered as income distribution. At present, China Accounting report is mainly for corporate investors service, so as to achieve the income tax return must pay the cost of treatment, is in line with our Accounting report-oriented, is also in line the principle of matching revenues and expenses. Because the enterprise to obtain income tax (after-tax profits that used to call) the price that must be spent, that is, the costs incurred to obtain revenue expenditure, there is no need to spend this income naturally expenses. In this sense, the income tax as a business expense the cost of treatment, more in line with the principle of matching revenues and expenses. In addition to income tax expense as easily with the international practice.
(b) of the Income Tax Accounting properties. First, the income tax Accounting is the tax Accounting is an important component. Income Accounting is based on the existing income tax law, in strict accordance with the provisions and requirements of income tax law income and expenditure accounting business profit and loss, calculated in the tax year corporate income tax payable, and regularly prepare and provide enterprise income tax return table. Second, the income tax Accounting is a financial Accounting in a special treatment Accounting the difference between income and taxable income of Accounting program, which aims to coordinate financial [b] Accounting Accounting and Tax between, and to ensure Accounting statements fully reveal the true accounting information.
Second, the income tax Accounting
tax theoretical framework of accounting from the theoretical framework of objectives, assumptions, basic concepts, basic principles and basic methods of composition between them inherent logic.
(a) of the Income Tax Accounting goals. Financial Accounting is a financial information based economic information system, income tax Accounting is the largest system in a subsystem. In accordance with the system theory point of view, between the systems within the system goal is the same, so the income tax as a subsystem Accounting Mother Nature and objectives of the system's financial Accounting consistent with the objectives . Financial Accounting The basic goal is to Accounting report will help users make decisions they Accounting information, but income tax accounting to adjust the [b] Accounting profits and the difference between taxable income generated, which determines the tax Accounting must focus on the financial Accounting The overall objective of service, a true reflection of Accounting profit and taxable income differences.
(b) of the Income Tax Accounting assumptions. Income Accounting is a financial Accounting in the specializing Accounting the difference between income and taxable income of Accounting program. This determines its basic assumptions are mainly the following four:
1, Accounting of the main assumptions. Some people think that tax Accounting should be the implementation of the main tax authority, we believe that this statement is inappropriate. As we all know, Accounting of the main means Accounting to serve the specific units, and income tax Accounting service is targeted at enterprises and institutions, and its. The goal is to disclose the accounting the difference between income and taxable income information, and the tax authorities only Accounting information on one user,[link widoczny dla zalogowanych], not the implementation of the subject. Therefore, the income tax Accounting is the implementation of the main enterprises.
2, the going concern assumption. With this assumption, a number of recognized income tax accounting practical approach can be widely used, such as processing tax effect of timing differences method (deferred method and liability method.) At the same time, enterprises on the income tax records and tax returns can be true and reliable.
3, Accounting stage hypothesis. In theory, only until the end of business activities, to pass the ratio of revenues and expenses to carry out appropriate calculations. However, the state tax department needs to keep abreast of business situation of enterprises, the enterprise needs to provide regular basis for decision-making and taxation of financial information, to play the role of tax leverage. Therefore, enterprises must be continuous business operations is divided into several equivalent period to calculate gains and losses, the timely payment of taxes. This assumption also for the same period of share allocation process across provides a theoretical basis.
4, Currency Times assumptions. Time value of money today on growing concern that tax accounting aware of the implementation of the principal or accelerated recognition of deferred costs of revenue recognition can produce huge financial advantage of insects, and gradually realized that at least the principle of tax principles and the latest tax importance. In the time value of money under the premise of timing differences result in the use of money interest is not limited to one year, the real interest lies in when the project is the cycle occurs, in fact, receive the benefits would far exceed the use of funds in the short term interests. Therefore, in the income tax accounting in place of the time value of money should be measured using the currency assumptions.
(c) Income tax Accounting of the basic concepts. Income tax accounting concept Research is very important because the resulting derived Accounting concept of income and taxable income is the income tax Accounting of the starting point. Income derived from the same time, thus Accounting the end of the concept - income tax expense and income taxes payable.
1, Accounting income and taxable income. Accounting gains, also known as book income, reported earnings are based on financial Accounting provisions of the Code, through the financial Accounting of the program identified in the after the deduction of income tax expense current. The purpose of pre-tax book income recognized is to follow the financial Accounting standards, measured as precisely as possible the enterprise operating results for the realization of financial Accounting external reporting objectives.
profits tax, also known as taxable income, taxable income is based on the national tax laws and their implementing rules to calculate and recognize the benefits, but also corporate tax returns and tax revenue should be the basis of authority for approval. Taxable income recognized by the tax law constraints,[link widoczny dla zalogowanych], and because of the Government to amend tax law changes.
2, income tax expense and income taxes payable. Income tax expense is recognized under the accrual basis, and with the current income tax than the amount of income to match. It is based on financial Accounting guidelines calculation, the enterprise created by the current income tax expense to be borne.
payable income tax is based on tax law, in accordance with the provisions of applicable tax rates and tax base (ie taxable income) calculated the business is current on the Government's tax liability. In general, the calculation of income tax payable procedures the company follows the income statement is the concept used.
(d) Income tax Accounting of the basic principles. Income Accounting the key elements of the principle of inherent should include at least the timing, consistency, certainty, predictability four. Thus can be summarized in the financial reporting date for income tax accounting treatment, to follow the following basic principles
1, unless it is approved, the taxpayer must consistently use some of the Accounting [/b] treatment;
2, taxpayers with the financial Accounting method must clearly reflect the taxpayer's income;
3, for Pat-In b> Accounting [/b] all the issues identified in the report of the current or deferred tax should be recognized as current or deferred income tax liabilities or assets;
4, according to the provisions of the current measurement of a tax matters current or deferred the tax paid to confirm the current or future years of income tax payable or refundable amount;
5,[link widoczny dla zalogowanych], for the recognition and measurement of deferred tax assets and liabilities, do not need to earnings next year or costs incurred in the amount of tax payable, or has enacted changes in tax laws or tax rates in the future implementation.
(e) Income tax Accounting of the basic method. Income Accounting of the basic method is the treatment Accounting the difference between income and taxable income rates Accounting method. Mainly deal with the tax law and tax law affect the two categories, in the tax affect the law, the law and liability method, deferred again divided.
l,[link widoczny dla zalogowanych], payable method, refers to the period pre-tax book income and taxable income differences between the effects caused by the amount of tax charged to the profit or loss Accounting Methods . Although this method is simple, but contrary to the financial Accounting The basic principle - accrual basis, which has been gradually phased out.
2, the deferred method, is to this issue because the impact of timing differences and the amount of tax retained the opposite change occurred this difference be written off in subsequent periods. In this approach, the balance sheet deferred tax balances are not exactly the right receivable or payable on behalf of the obligations, and therefore can not reflect the actual tax effect of economic business.
3, the liability method, is to this issue because the impact of timing differences and the amount of taxes to retain the difference between the changes of this write-off of a method. This approach is consistent with the accrual and more accurately reflects the actual tax effect of economic business. From our national conditions, the useful experience from abroad,[link widoczny dla zalogowanych], China's income tax Accounting should be using the liability method, because this method not only reasonable in theory, but also the feasibility of practice, but also conducive to with international standards.
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