What Are The Objectives Of Tax Accounting?

Taxation accounting As a branch of accounting, we should take the state tax law as the criterion, urge enterprises to fulfill their duty of paying taxes conscientiously, and pursue the maximum economic benefits of enterprises' tax payment without violating the law. Therefore, its main objectives include the following aspects:

1. paying taxes according to law and performing taxpayers' obligations.

Tax accounting should correctly deal with the accounting treatment and adjustment calculation of tax formation, calculation, declaration and payment, timely and accurately fill in relevant tax returns, pay taxes in time and in full, and conscientiously implement the examination opinions of the tax authorities.

2. correctly handle tax accounting and coordinate the relationship with financial accounting.

Tax accounting should be based on Country The current tax law is the yardstick, and the accounting regulations should be used for accounting treatment, and the relevant tax accounting information should be disclosed correctly in the financial report. It is complementary to, accounting for, and interdependent with financial accounting. As an important part of enterprise accounting, they can only accomplish their specific goals and cooperate with the common goal of enterprises only if they cooperate with each other and coordinate with each other.

3., choose the tax plan rationally and carry out tax planning scientifically.

Tax accounting, like financial accounting, serves for investors, creditors and operators. However, tax accounting should obey and serve the general goal of maximizing profits. Therefore, the tax accounting should choose the lighter tax payment scheme, calculate the tax burden in advance and make the lightest tax burden in every link of the business operation. Policy decision Afterwards, tax burden analysis and so on. This is the main objective of tax accounting and the concrete embodiment of taxpayers' rights.