Brief analysis on value-added tax transformation and its influence on enterprises

From Jan. 1st, 2009, the value-added tax transformation will be performed in all industries around the country. Based on value-added tax types and retrospection of reform practices, this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises.

The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt

This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a questionnaire distributed to a selected sample of auditors,academics from the Department of Accounting and Finance Managers.Two research hypotheses were tested.Results show a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns,as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.

Value-Added Tax （VAT） on Selected Financial Transactions

This paper deals with the approach to imposing value-added tax （VAT） on financial transactions. The VAT is a highly harmonized consumption tax within the European Union （EU）. VAT operational rules have been set down by the relevant directive of the Council of the EU. Under the directive, it is possible to select either exemption or taxation of financial transactions. Only the first option is permitted in the Czech Republic. Pros and cons of both models are described, in particular, the problems with determining the difference between financial transactions and other similar performance that must always be subject to tax. Potential lower VAT revenue or tax base assessment, as appropriate, seems to be crucial in the case of the taxation of financial transactions.

Talk about the necessity and realistic significance of the separation between the financial accounting and tax accounting

The tax accounting and financial accounting＇ s different target, different legal basis, different accounting principles as well as the different time of recognition between incomes and expenses will result in significant differences between accounting income and taxable income. We think that drawing on the experience of the United States and other countries to establish the specialized accounting theory and methods, the implementation of tax accounting and financial accounting separation is an inevitable requirement. Whether the financial accounting and tax accounting should be separated, of which the key lies in the degree of difference and coordinability between accounting income and taxable income. We believe that from our tax system, financial system and the history and current status of the development of accounting systems perspective, it do not exist realistic necessity of the separation between the tax accounting and the financial accounting.

Corporate Tax Differences under the New Accounting Standards

The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.

Accounting and Tax Planning for High Technology Enterprises

In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local governments.Therefore,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social factors.Firstly,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different regions.Secondly,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among regions.Furthermore,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy measures.The results indicate that implementing the destination principle will reduce regional tax imbalances.Moreover,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities.

＂Add-ons＂ to the Value-Added of ELTs

Teacher evaluations intend to cultivate quality among teachers. However, since they are traditionally dependent on observers and their reports that are likely biased, the procedures probably effectuate discords among the calling-teaching professionals. An evaluation procedure that can ascertain fairness in the decisions about teacher retentions, terminations, promotions, and sanctions can capture the accordance of all teachers and teacher facilitators. This paper identifies the possibility of such an evaluation system that is built upon the existing value-added methods. Drawing upon the observations and recommendations by Chetty, Friedman, and Rockoff （2012） on value-added methods of evaluation, and considering the uniqueness of ELTs （English Language Teachers） as it was observed by Borg （2006） and Lee （2010）, this paper describes the application of the value-added evaluation method, in gauging the quality of ELTs. The paper further explicates the vantages and conformities embodied in the procedure that could boost up the morale of ELTs as independent professionals of a creative art, and help them perform to their fullest potential

我国养老第三支柱个人养老金发展问题研究

近年来,我国积极研究推动第三支柱个人养老金的发展,并给予充分关注和政策支持。在发展的关键时间节点上,分析我国第三支柱个人养老金的现状,总结和借鉴国外成熟的个人养老金发展经验,为我国个人养老金的发展提出路径建议,对我国个人养老金的发展具有重要的意义。

制造业盈余管理对所得税成本影响的实证研究

我国现行的财税体系下,税会差异的普遍存在使企业利润表中盈余的各组成部分承担着不同的企业所得税税负,企业因而有动机在利用盈余管理实现企业目标的同时使其所得税成本最小化.本文使用我国制造业上市公司2012年至2019年的数据,考察制造业企业财务报表中的税会差异与企业盈余管理行为之间的关系.分析结果显示:制造业企业的盈余管理程度以及企业承受的法定税率对企业利用非应税项目损益进行避税具有显著的正向影响.进一步,制造业企业的现金流状况越困难,其利用盈余管理过程中的非应税项目进行避税的程度就越高.相较于国有企业,非国有企业利用该方法进行所得税避税的程度更高.

机器人流程自动化在医院财务管理中的应用效果分析

为了解决医院财务管理工作中效率较低、工作内容错误较多等问题,提出一种基于机器人流程自动化的医院财务管理工作模型。该模型是经Petri网对医院财务管理中的流程进行分析然后优化所得到,通过对比实验对提出的模型进行性能检验,实验结果显示经机器人流程自动化(RPA)技术优化的账表核对流程,其工作时间缩减了4575 s,时间优化效率为95.3%,工作正确率提升8.4%。经RPA技术优化的税务管理流程,工作时间缩减了11533 s,时间优化效率为97.3%,工作正确率提升4%。结果表明RPA技术能解决财务管理工作中耗时、冗余的工作,能提升工作的效率与质量。

高校企业所得税涉税风险及政策优化研究

税收是国家财政收入最主要的来源,而企业所得税作为第二大税种,占国家税收总额的比重已经超过20%,对维护国家税收安全发挥着重要作用.高校作为事业单位法人机构,现行税法虽已明确其纳税人主体资格,但在企业所得税核算、申报和缴纳等实务环节仍存在诸多问题.以高校企业所得税征缴现状为切入点,详细阐述了高校面临的企业所得税涉税风险,深入剖析了政府会计制度改革对高校企业所得税核算产生的影响,并就如何优化高校企业所得税相关政策和有效解决征缴难题提出了具体思考.

个人养老金的变迁:发展历程、规律反思与趋势研判

广义上的个人养老金,即第三支柱养老保险,自1991年始于个人储蓄型养老保险,开展了大量的产品型和投资型探索,最终个人账户制大范围推开,这一市场化业态自发探索向系统性制度安排的转型过程本质上是从产品型向个人账户制的变迁。受限于多重制度障碍,产品型个人养老金的发展始终相对滞后。2022年个人养老金上升为国家制度安排,个人账户制存在参保门槛低、普惠性强和待遇可携带等独特优势。未来个人养老金制度还将深化转型并实现第三支柱的整合,社会需求还将增加,待遇普惠性将不断增强,建议多措并举提升个人养老金参保率,不断提高个人养老金制度的可持续性,完善个人养老金的保险税收优惠和经办服务等环节。

财税政策背景下企业财务会计管理工作的实践研究

主要阐述了财税政策对企业财务会计管理工作的重要性,分析了企业财务会计管理工作中存在的问题,如管理重视程度不足、制度不完善、人员素质有待提高等,提出了在财税政策背景下企业财务会计管理的优化策略。

“岗课赛证”融合下的企业纳税实务课程教学改革研究

企业纳税实务课程是职业院校大数据与会计专业的一门专业核心课,教学实施中普遍存在实践教学课时与理论教学课时不匹配、课程内容与技能竞赛的项目不衔接、会计相关的资格证书通过率低等现象。文章基于“岗课赛证”融合的视角进行课程改革,使课程有效贴合实际税务会计岗位需求,增强学生的职业竞争力,为学生的就业和职业发展奠定坚实基础,培养出更多高素质的技能型财税人才。

会计信息可比性、企业税收筹划与投资效率的关系研究

通过分析大规模数据集,构建多元回归模型,探讨会计信息可比性、企业税收筹划和它们之间的相互作用对投资效率的影响。研究发现:会计信息可比性对投资效率具有显著的正向影响,更具可比性的会计信息能够提高企业的投资效率,为投资决策提供更准确的指导,这一结果在统计学上是高度显著的;企业税收筹划与投资效率之间存在负相关关系,尽管其p值略高于1%,但仍然显著,这表明企业在追求税收优惠的同时,可能会牺牲一部分投资效率,因此需要在税收筹划和投资决策之间取得平衡;会计信息可比性与企业税收筹划之间的交互作用存在相互调节的关系,即高可比性的会计信息可能减弱企业税收筹划对投资效率的影响,反之亦然。

论新收入准则下纺织企业所得税的纳税调整和会计处理

新收入准则的颁布实施对纺织企业的所得税纳税筹划产生一定的影响,在新收入准则下,纺织企业要做好对企业所得税纳税调整和会计处理工作,不断提升自身的企业所得税纳税筹划能力水平。鉴于此,文章从新收入准则下对纺织企业的影响出发,分析了新收入准则下纺织企业所得税的纳税调整和会计处理,并提出了几点新收入准则下纺织企业强化企业所得税管理的意见,目的在于提高纺织企业所得税纳税筹划能力,降低纺织行业纳税风险,促进纺织行业健康稳定的长期发展。

营业税金及附加更名对税收改革的影响探究

本研究旨在深入探讨营业税金及附加更名的背景、原因及其对税收改革产生的深远影响。通过系统梳理相关文献和细致分析税收政策,我们全面揭示了营业税金及附加更名的必要性及其在推动税收改革进程中的积极作用。实证研究的结果显示,这一更名举措对税收收入、税收结构以及税收效率产生了显著的正面影响,为税收改革的顺利推进提供了有力支撑。

新形势下税务师事务所财务咨询业务拓展问题研究

在市场竞争日益加剧、传统业务逐渐萎缩的新形势下,税务师事务所普遍面临着较大的生存和发展压力,传统领域的涉税咨询服务已远远不能满足当前企业的发展需求。为此,税务师事务所应当围绕服务经济发展的总体目标,在巩固原有业务的基础上,重视企业客户的特色需求,横向积极开拓新的客户市场,纵向不断挖掘已有客户的潜在业务,以深化专业领域服务。文章结合税务师事务所的发展现状,分析了当前经济形势下事务所拓展业务存在的一些问题,并提出相应的建议及对策。

财税政策下财务会计管理工作的优化策略

随着财税政策的不断改革,企业可以依据财税政策指导,进行财务会计管理工作优化,确保财务数据的准确性和及时性。同时,财税政策还规定了企业税收政策和税务申报要求,为企业税务管理提供指导。因此,企业必须遵循财税政策变化、要求,做好财务会计管理工作优化,从而发挥财税政策作用,提高管理水平,促进企业的可持续发展。