关于建立独立企业纳税会计的探讨

The accountant's discussion about setting up independent enterprise and pay taxes

纳税会计作为财务会计组成部分的核算模式,使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端,解决上述弊端的有效途径是建立独立企业纳税会计。分析了我国建立独立企业纳税会计的可行性:会计电算化的发展为其提供了有效途径;会计制度的改革为其提供了前提条件;税收征管体制的改革为其提供了实施依据。在我国建立独立企业纳税会计的初步构想是:企业纳税会计与财务会计相分离而自成体系,设置系统的独立纳税会计科目和完整的账簿组织体系,根据涉税业务进行相关账务处理。

Pay taxes accountant at financial accounting the mode of adjustings of part, Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct, deferred questions of circulating tax adjusts by business. Solve above-mentioned the effective ways of problem to set up independent enterprises pay taxes the accountant , And then has analysed the accountant's feasibility that our country sets up the independent enterprise and pays taxes: The development of the accounting by EDP offers the effective way for it; The reform of the accounting system offers the precondition for it; The reform of levying and manage the system of the tax revenue offers for it the basis. Set up independent enterprises pay taxes accountant propose preliminary idea to our country: Enterprise pay taxes accountant separate from financial accounting and establish one's own system, set up systematic paying taxes and intact account book organize the system accounting item independently, The tax business carries on the relevant account to deal with according to involving in.