What is the job content of tax accounting?

Tax accounting includes the confirmation of operating income, the calculation of costs and expenses, the determination of operating results, the calculation of taxes, the payment of taxes, the payment of fines and the accounting treatment of tax reduction and exemption. Tax accounting should record, calculate and summarize taxpayers' tax obligations and their payment, and prepare tax returns; Tax accounting should control and check taxpayers' tax obligations and their payment, and correct and sanction illegal acts.

This kind of reflection and supervision can only be carried out in the enterprise as a taxpayer and implemented by the taxpayer's accounting personnel. Enterprise tax accounting needs to plan in advance in various tax payment schemes, reasonably arrange the company's financial activities such as financing, investment, operation and profit distribution, and make reasonable decisions on procurement, production and operation, internal accounting, etc.

Actively plan taxes by using national laws and regulations, and at the same time, carry out information transmission and element connection through software products and national tax-related systems, and handle a number of taxes (value-added tax, income tax, business tax, consumption tax, customs duties, export tax rebate, etc.). ) participate in the business process of the enterprise.

Working principle:

Tax accounting is closely related to financial accounting, and the accounting principles in financial accounting are mostly or basically applicable to tax accounting. However, due to the special relationship between tax accounting and tax law, the principle of actual ability to pay, the principle of fair tax burden and the principle that procedures take precedence over entities in tax theory and legislation will also obviously affect tax accounting.

Refer to the above content: Baidu Encyclopedia-Tax Accounting