|
摘要
税务会计是基于现有的国家税收法律，法规为准绳，运用商业会计与税收相关的理论和方法识别、测量、记录和报告的会计专业。我们将长期实施财务会计和税务会计的统一会计制度。
税务会计是财务会计的一个分支，这两个密切相关。根据目前的情况来讲，,财政部的税务会计和财务会计分离,其目的不仅仅是要更深层次的来区分这两种会计，而是使财务会计工作的目标更清晰。财务处理和信息的泄露的规范化不仅是在处理财务处理前必须要克服的问题，而且也满足这样一个缺失的税收制度。
税务会计的重要性
中国经济改革的深入发展到如今的社会和经济活动如此活跃，主要是中国资本市场逐步进入企业,而并不是政府。企业组织形式的股票转换水平,它要求政府减少对于股票业务的直接干预和社会经济活动,但市场经济也需要政府的宏观调控, 政府通过财政和税收政策、货币政策、经济法规来进行调控。因此,税务会计专业独立于企业财务税务会计尤为重要。
Enterprise China market economy tax planning
Summary
Tax accounting is based on existing national tax laws and regulations as the criterion, using the theory and methods of accounting for business tax-related matters of recognition, measurement, recording and reporting of a professional accountant. Our long-term implementation of the unity of the financial accounting and tax accounting accounting system. Tax accounting is a branch of financial accounting, the two closely linked. According to the current, the Treasury has tax accounting and financial accounting separation, which aims not only to divide the two accounting deeper purpose is to make the implementation of financial and accounting work more clearly, the accounting treatment and disclosure of information is more normative to overcome the situation before the accounting treatment is necessary to comply with the accounting system but also to meet such a loss of the tax system.[1]
The importance of tax accounting
With the in-depth development of China's economic reform, active, social and economic activities in the body leading Chinese capital market gradually into business, rather than the government, in the form of business organization to stock conversion levels, which requires the government to reduce the shares of the business direct interventions and social-economic activities, but the market economy also requires the government's macro-control, the government through fiscal and tax policy, monetary policy, economic regulation, therefore, tax accounting professional independence from corporate finance tax accounting is particularly important.[2]
State tax accountant career is based on current tax laws and regulations, monetary measure as the basic form, the basic theory and application of accounting methods to learn, continuous, systematic and comprehensive manner to form a taxpayer's tax liability, calculated and paid;[3] namely tax accounting full-time jobs and an enterprise fund sports activities arising out of the tax accounting and oversight, as well as co-ordination of tax administration, tax inspection, tax planning and a series rights and interests of taxpayers professional accounting personnel.
With the development of the national tax system of continuous improvement and enterprise, increased taxes and tax-related increase in the cost of the tax, business tax accounting requirements will gradually increase, the tax accountant emphasis will gradually appear. However, the implementation process will produce imperfections, many companies have not set up a separate tax accounting. Unit I is the accounting firm, has yet to set tax accounting Kong, tax-related business is mainly the responsibility of the accounting officer, principal accounting functions to the main tax return supplement. Because taxes are mainly related to sales tax, VAT, personal income tax and corporate income tax, I belong to a branch, so the corporate income tax is a tax proportional allocation table and branches to pay according to the amount of the headquarters of the People's Republic of China on Enterprise Income Tax Summary.[4] Corporate tax-related business than a single, limited tax planning space, the risks outweigh the benefits, tax saving benefit was not significant.
Accounting personnel not handle one of the biggest tax-related issues factor is the tax laws and regulations is not enough depth and detail to learn, easy to produce deviations on the understanding of tax laws. Mainly because they apply only to work with a tax-related matters, the main focus on accounting, lack of time and energy to a comprehensive, thorough study, research tax law. Therefore, on tax-related issues and more in a subordinate position, whether to pay taxes is not very clear. By understanding the tax accountant, the status of the enterprise can be improved and enhanced. Standing tax accountant perspective, in accordance with national tax policies, reasonable tax planning and corporate tax management, can reduce business tax-related costs in advance and tax-related risks. Therefore, the establishment of corporate tax accounting positions of importance.[5]
Corporate tax planning market economy
In a market economy, enterprises as the main body of operation, has its own independent economic interests, the majority of "independent, self-financing", in order to achieve high returns and low risk, reducing tax costs, companies have to know how to tax planning. The so-called tax planning is the taxpayer or his agent at a reasonable and legitimate premise, according to the companies involved in the tax environment, consciously use of comprehensive tax, accounting, legal, financial and other knowledge, the enterprise aims to reduce tax-related matters tax, is conducive to corporate financial planning goals, measures and arrangements. Tax planning, take reasonable and lawful means to reduce the corporate tax, tax planning major work by a tax accountant to complete. CPA is to provide audit services to the public by a national license. Many accounting firms also offer accounting, tax, litigation support, and other financial advisory services. For receiving CPA license requirements vary from state to state although uniform CPA exam by requiring all countries to join. This examination is designed and graded by the American Institute of Certified Public Accountants.
Only PA (sometimes also called LPA-licensed accountant) is a certified public accountant licensed by the state to a similar extent, CPA, in addition to a power amplifier, generally does not allow for an audit or review of the (Delaware is an exception, because the power Amplifiers are permitted to audit and review). PA's ability to practice out of a state is very, since most countries have eliminated PA specified limit. While most countries no longer accept new PA license applicants, the six countries still accepting applications within a limited PA practice privileges. And accountants, PA requirements for receiving the license varies state to state. Most states require 2 or 3 channels (total of 4) CPA exam or comprehensive examination recognized accounting is managed by Jury Accounting & Tax (ACAT) grading channel section.
Certified Internal Auditor (CIA) was awarded a certificate Institute of Internal Auditors (IIA), as long as the candidate has passed the four parts of the exam. If a candidate has passed the four parts of the CPA exam, one was abandoned. CIA usually provide direct services to the employer, rather than open to the public.
To make tax planning, they must abide by the following principles:
(A) the principle of legality
Corporate tax planning is not violate existing national tax laws and regulations of the premise, through business, investment and financial activities adjusted to achieve to reduce the corporate tax burden, access to an enterprise management behavior largest economic interests. Enterprises should carry out tax planning, we should first comply with the relevant tax regulations, which requires tax planning tax accountant should be familiar with the state's tax laws and regulations, and only in understanding, on the basis of the law, in order to effectively carry out tax planning.
(B) planning principles
Corporate tax planning must be planned, designed, arranged in advance. Upon the occurrence of business activities, the taxpayer will ensue feel heavy tax burden of taxpayers at this time, to make any planning is futile, and only reasonably calculate in advance the different behavior of the integrated business tax, regulate business ways to reduce the corporate tax is not illegal under the premise.
(C) the principle of purpose
Corporate tax planning in advance should develop a mission objectives. With the goal to choose the means to achieve goals through tax deferral, transfer tax, or take other reasonable way to achieve the goal of tax avoidance.
Now combined with our audit of a tax preparation business to describe the two methods is about "splitting the organizational structure" and "wage and salary equalization payment" in tax planning.
General Principles "Split organizational structure" is: divided into business, increase income tax deduction limit, reduce corporate income tax.
Article 43 of the Corporate Income Tax Law provides: production and business activities related to business entertainment expenses incurred by an enterprise, according to 60% of the amount of the deduction occurs, but can not exceed sales (business) revenue 5 ‰.
Article 44 stipulates: advertising and business promotion expenses incurred by an enterprise qualified, not to exceed sales (business) 15% of revenue deducted; excess, carryover tax deduction granted in the future.
Provides expense deduction limits would be exceeded corporate tax adjustments.
Taking a corporate data is calculated as follows: a fertilizer production enterprises realized an annual net income of 430 million yuan of sales, business entertainment expenses that year occurred 3.4 million. Occurred advertising and business promotion expenses 72,500,000 yuan. According to the provisions, net of tax policy limit is calculated as follows:
Business entertainment exceeded: 340 - (340 × 60%) = 136 (million);
Advertising and business promotion expenses exceeded :7250-43000 × 15% = 800 (million)
Excessive part shall pay enterprise income tax: (136 +800) × 25% = 234 (million)
Under these conditions, how tax saving it, first split the organizational structure of the enterprise - to increase the quota, net sales divided by the company, thus increasing the cost of pre-tax deduction, reducing the corporate income tax.
Businesses will be separated from the sales department, in Jilin established an independent accounting of the sales company. Production of fertilizer products after careful calculation to 400 million yuan sold to marketing companies, sales companies and then to 430 million yuan of foreign sales. Costs were allocated between the two companies: the production and sale of the company's corporate hospitality business sub 1.7 million yuan, advertising and business promotion expenses were divided into 39.5 million yuan and 33 million yuan. Due to increased sales of independent accounting firm, also increased deduction limit; due to foreign sales is still the last 430 million yuan, no appreciation, it will not increase the VAT tax.
Thus, in the overall interest of the Group's total profit unchanged, entertainment, advertising and business promotion expenses, respectively, to the two companies, net sales revenue limit is calculated based on the following results:
Fertilizer production enterprises: An entertainment expenses amounted to $ 1.7 million deduction limit = 170 × 60% = 102 (million).
Excessive :170-102 = 68 (million).
Occurred advertising and business promotion expenses amounted to 39.5 million yuan, while the deduction limit = 40000 × 15% = 6000 (million).
Producers on entertainment expenses deduction limit is greater than 680,000 yuan, tax adjustments to be done.
Fertilizer sales company: An entertainment expenses amounted to $ 1.7 million deduction limit = 170 × 60% = 102 (million).
Excessive :170-102 = 68 (million).
Occurred advertising and business promotion expenses amounted to 33 million yuan, while the deduction limit = 43000 × 15% = 6450 (million).
Entertainment expenses that exceeded 680,000 yuan, tax adjustments to be done.
Two companies increases taxable income 1,360,000 yuan, the taxable amount: 136 × 25% = 34 (million). Than two enterprises - enterprises save corporate income tax 2,000,000 yuan.
Another equalization payment in respect of wages and salaries, wages below the minimum threshold to make monthly tax planning.
Seasonal sales companies in Jilin fertilizer production enterprises, there are six months of the year production period, during which the average monthly wage of workers is 4,800 yuan.
Enterprises in the production of six months, each worker is calculated as the monthly personal income tax payable (4800-3500) * 3% = 39 (million), six months, 234 yuan per capita personal income tax payable, That amounted to 234 yuan in taxes.
Enterprise has been carrying out tax planning: the wages of workers in every 28,800 yuan (4800 * 6) Average allocated to each month, which is reproduced in the wages of non-production period, 2,400 yuan (28800 ÷ 6) month after this plan after The corporate income wages reach the personal income tax threshold. Personal income tax in the amount of 0.
This shows that, in the case of individual taxpayers' gross income from the established period of time, try to balance the rational allocation of income, which can reduce the tax base or tax rate will apply to lower grades, to avoid an increase in the tax burden of taxpayers .
Corporate tax planning properly, whether at the micro or on the macro level, regardless of the taxpayer or the state, social intermediary organizations, has its positive significance.
Corporate tax administration and tax audit response
Corporate tax management is an important financial management value management system, enterprise managers to maximize the interests of enterprises, according to the national laws and regulations, the use of scientific management tools and methods, the people involved in the process of corporate tax, financial , goods, information and other resources to plan, organize, coordinate, collectively control activities. That is the main corporate tax management is liable to tax all types of businesses; object is the whole process of corporate tax; corporate tax is a tax based on the core management regulations; tax administration should be subject to the overall development objectives of enterprise management, obedience in corporate management development needs of different periods. Under the socialist market economy, enterprises are independent economic entities, the pursuit of profit maximization is the fundamental objective of the production and operation of enterprises, corporate tax management activities should also be launched around this goal. Therefore, the goal of corporate tax administration is tax cost savings, reduce tax risk, improve capital efficiency, maximize profits, and promote the sustainable development of enterprises.
In business management, and tax management should be part of financial management, business management subject to development goals, enterprises should set up a full-time job according to their tax administration, the person responsible for a series of corporate tax administration work to meet company management needs.
I belong to a branch, belonging to small business areas, the company is relatively simple form of tax administration, tax administration by the corporate finance department of the underlying financial officer. The advantage is a lower management costs and expenses; drawback is that the tax treatment level by the financial officers of the tax law and tax management skills to grasp the extent of the restrictions, so that the cost of corporate tax increase, the risk appears to increase the chances of taxpayers. Tax accounting management is not only how much the legality of the content of a reasonable tax to pay taxes, but including tax policy management, tax administration costs, tax program management, risk management and tax administration tax dispute v. five. Every aspect of management is important, in this talk about my understanding of the tax risk management. Root causes of corporate tax risks are inherent in the existence of national tax three characteristics, namely compulsory, free and fixity. This three characteristics determine the corporate tax-related behaviors and inevitable risks inherent in the tax. Specific causes of tax risks arising there are many external factors embodied in the three and four internal reasons: unstable tax policy, tax law is not clear, tax law enforcement is not standardized, cost-saving tax planning project selection inappropriate poor management of corporate tax base, unscientific planning program, planning implementation of the program is not in place. For the above reasons have been produced, it will bring economic losses and other losses related to the enterprise. The key is to avoid the risk of fiscal policies to improve the quality of enterprise management personnel, understanding and implementation of tax policies to reduce bias, reduce business transaction misconduct wrong generation and financial processing. So to improve the professional quality, continuous learning, in order to avoid risks.
General corporate financial officers can only play a minor role in their duties and powers, and business management, such as plans to manage the company's tax, corporate tax would have set up a dedicated management positions. Establishment of full tax management positions in the post tax administration should have a certain level of tax policy and tax transaction level, the cost of corporate tax, tax risk has some control. Avoid the tax problems, identify problems and timely solve problems, make the tax minimize risk. Therefore, the establishment of a full-time tax management positions is particularly important.
Conclusion
Tax accountants, corporate management is directly responsible for tax-related matters, the corporate tax with modern management knowledge, experience and competence of professionals, is a modern enterprise tax management gradually professionalized specific performance. Also in other words, a tax accountant is responsible for the entire corporate tax-related matters, including from the company's inception, the company's daily operations and canceled, are inseparable from the advance planning tax accountant, things in control and management of the whole process afterwards .
In the tax system more robust, taxes and more important today, corporate tax accounting has become an essential management tool. Our tax accounting started late, but with the country's reform and opening up, gradually in line with China's actual tax accounting system has also been in the establishment and rapid development.
In summary, the tax accountant by the tax accounting, tax planning, tax administration to promote the huge, mainly play a role in the following areas:
1, standardize corporate tax-related matters, everything done in advance planning.
2, will help improve the taxpayer's tax awareness, help taxpayers conscientiously fulfill their tax obligations.
3, help enterprises to reduce tax costs and enhance the competitiveness of enterprises, legitimate implementation of national tax policies to promote the healthy development of the national tax environment.
4, is conducive to play the role of tax accounting and oversight, and promote proper treatment assignment.
5, is conducive to safeguarding the legitimate rights and interests of taxpayers evade corporate tax risk, improve enterprise management level of taxation, tax-related processing and enhance resilience.
Is the founding of the state tax, the rich of the road, a powerful country. State is bound to strengthen the corporate tax system perfect. How do corporate tax planning, how to deal with many of the tax, rather than letting the companies to reduce income taxes, is the actual problem every business must face. That's right our financial officers, tax-related personnel, and even corporate executives, greater demands a higher, so as to promote the rapid development and national tax reform of China's economy, tax accountants will become an indispensable business professional management personnel, will be visible for enterprises to create revenue, will bring considerable revenue to the state revenue.
Reference
1.Perks, R.W.(1993): Accounting and Society. Chapman & Hall (London); ISBN 0-412-47330-5. p.16
2.Institute of Professional Accountants
3,,A framework for uniting the Canadian accounting profession, CPA Canada, retrieved February 12, 2014
4.OROC official site; Access 2008
|
 |
|||
| 网站地图 |
