On The Characteristics Of Tax Accounting Adjustment Accounting

accounting

Records in vouchers and accounts.

In this way, the adjustment results are more verifiable, which can improve the correctness of tax treatment results and facilitate tax planning.

About taxation

I. difference

Taxation

On Finance

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Two. Dynamic and rigid

　　税务会计调整核算的动态性(或称时效性)，是指其具体方法会随着税法或会计准则、会计制度的变化而变化，具体包括三种情况：一是会计准则或会计制度发生变化，而税法未发生变化;二是税法发生变化，会计准则或会计制度未发生变化;三是税法和会计准则或会计制度均发生了变化。当然，税务会计调整核算也具有相对稳定性，它的基本内容在一定时期内不会发生变化。

The rigidity of tax accounting adjustment accounting (or mandatory, legal) refers to tax accounting.

The method remains relatively stable in a certain period of time, and can not be changed at will, otherwise it will affect the collection and stability of State Taxation.

Tax accounting is not as flexible as financial accounting.

The rigidity of tax accounting adjustment is determined by the compulsion of tax law.

　　三、全程性

　　税务会计调整核算的全程性，是指税务会计调整核算贯穿于全过程，反映在税务会计凭证、会计账簿、会计报表中，体现在会计确认、会计计量、会计记录和会计报告环节。税务会计调整核算首先主要通过财务会计的会计凭证、会计账簿、会计报表收集涉税业务的财务会计信息，然后设置一些调整账户，如“营业收入调整”、“营业成本调整”、“营业外支出调整”、“管理费用调整”、“本年利润调整”等账户。当税法规定和会计准则、会计制度规定不一致时，应纳税所得额与会计收益将产生差异，应编制调整分录，记录在税务会计凭证中，并登记到税务会计账簿中，最后编制税务会计报表(纳税申报表)。

　　四、调整分录

　　税务会计调整核算中的调整分录类似于合并会计报表中的抵销分录，采用借贷记账法，单独设置一些调整中所需用到的、财务会计中平时不会用到的账户，如“营业外支出调整”等账户，计算应税收入或应纳税所得额时主要用损益类账户及其调整账户。但为便于复式记账和明确调整核算的来龙去脉，调整分录中也涉及一些资产、负债类账户及其调整账户，涉及所得税会计调整的收入、费用调整账户应结转至“本年利润调整”账户。税务会计调整核算中的调整分录由记账符号、账户名称和金额三部分构成，一般采用复式记账法。与财务会计中一般会计分录相比，税务会计的调整分录有以下特点：

1. the adjustment entry of tax accounting is outside the financial accounting system, while general accounting entries in financial accounting are adjusted within the financial accounting system.

The adjustment entries of tax accounting do not work for financial accounting data, but only adjust the tax accounting information.

2. the adjustment of tax accounting is applied to some accounts which are not used in financial accounting, such as "business income adjustment" and "profit adjustment", because adjustment entries are calculated to determine taxable income and taxable income.

3. the amount of tax accounting adjustment entries has no practical effect in itself. Only by combining it with other relevant data in financial accounting, can we calculate the tax basis of tax accounting (taxable income and taxable income) and should

When the tax amount is paid, it is of practical significance to adjust the accounting to the end.

4. the adjustment entries of tax accounting do not relate to the adjustment of accounting books and statements in financial accounting. The calculation of taxable income, taxable income and taxable amount in tax accounting not only involves the balance or amount of accounts in financial accounting, but also the amount of adjustment in entries.

For adjusting entries of time difference, the balance should not be carried forward at the end of the year, and the balance will be directly pferred to the next year.

For the adjustment of permanent differences, the end of the year needs to be turned.

For the direct adjustment of accounting, the account of "payable tax adjustment" should be hedged with the relevant assets and liabilities adjustment account. For indirect adjustment accounting, the "profit adjustment" or "business income adjustment" account will be hedged with the assets and liabilities adjustment account.

In this way, there will be no balance for the adjusted accounts involving permanent differences.

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