On The Characteristics Of Tax Accounting Adjustment Accounting

The adjustment accounting of tax accounting refers to the process that tax accounting will adjust the total profit, accounting income and payable tax according to accounting standards and accounting systems to the taxable income, taxable income and tax payable according to the accounting of tax law.

The tax accounting adjustment accounting studied in this paper has certain foresight and is the adjustment accounting after tax accounting is completely separated from financial accounting.

The current tax adjustment actually reflects the result of adjustment and does not reflect the adjustment process. Even if there is an adjustment process, it is only a very simple calculation table.

The tax accounting adjustment accounting system has a complete account book system. After making adjustment entries, it is necessary to record the tax accounting vouchers and accounts books.

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

With regard to the method of adjusting accounting of tax accounting, the author thinks that tax accounting and financial accounting should make a set of accounts. Otherwise, tax accounting will not become an independent tax accounting with financial accounting, and tax accounting will not be completely separated from financial accounting.

In the two accounts of financial accounting and tax accounting, financial accounting should be the main accounting items, and tax accounting books should be adjusted on the basis of financial accounting books.

And financial accounting

Compared with the tax accounting adjustment accounting, it has the following characteristics:

I. difference

　　税务会计调整核算的差异性，是指税务会计的调整核算只是对税务会计与财务会计有差异的税种中有差异的部分进行调整，对于税务会计与财务会计没有差异的税种和有差异税种中无差异的部分不作调整。对不需调整的部分，税务会计可直接利用财务会计核算，直接反映在税务会计报表(纳税申报表)中。现行税种按税务会计是否需在财务会计核算的基础上进行调整分为两类：一类是财务会计和税务会计调整核算不存在差异的税种，如固定资产投资方向调节税、车船使用税等，税务会计不需要调整核算，因为税法和会计准则对这些税种的规定相同;另一类是财务会计和税务会计调整核算存在差异的税种，如企业所得税、消费税、营业税、增值税、城市维护建设税等，税务会计需要调整核算，因为税法和会计准则对这些税种的规定存在差异。

Business can be divided into the following three situations: first, accounting must be accounted for, and tax accounting does not need accounting; for example, the interest income earned by enterprises in Purchasing Treasury bonds, the total profits in financial accounting, and the tax law does not include taxable income; the two is that accounting for tax accounts must be accounted for and financial accounting does not need to be accounted for; for example, enterprises will use self produced goods for construction projects, accounting for value-added tax can only be included in the actual cost of construction projects, and the cost of carrying goods, while tax accounting requirements are included in the relevant income and costs, and income tax is paid; three, accounting and accounting must be accounted for, but accounting is not consistent with the time and business. There are differences in tax accounting between financial accounting and tax accounting.

The difference between accounting profit and taxable income is divided into time difference and permanent difference. The difference between total profit and taxable income, business income and taxable income in tax accounting adjustment accounting is also divided into temporal and permanent differences.

Permanent differences do not have continuity, only affect the current tax accounting adjustment accounting, and have no effect on the adjustment accounting of tax accounting after each period, and time difference has continuity (or ductility), which has an impact on the adjustment accounting of the current and subsequent periods.

Similar to the offset entries compiled in the preparation of consolidated accounting statements, accounting for time differences in tax accounting is similar to the continuous compilation in the offsetting entries, because the adjustment entries in tax accounting are only recorded in tax accounting vouchers and accounts books, and do not adjust accounting vouchers and account books in financial accounting. Therefore, the adjustment of timeliness difference is more complicated since the beginning of adjustment in second, and the cumulative impact of previous years should be taken into account.

Two. Dynamic and rigid

Taxation

Taxation

　　三、全程性

Taxation

　　四、调整分录

Taxation

1. Taxation

2. Taxation

3. Taxation

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

4. Taxation

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.

The adjustment entries for permanent differences should be carried forward at the end of the year.

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.