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企业纳税会计的独立设置问题
引用本文:张其明.企业纳税会计的独立设置问题[J].辽宁工程技术大学学报(社会科学版),2003,5(6):48-49.
作者姓名:张其明
作者单位:辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000
摘    要:纳税会计作为财务会计组成部分,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;分析了其可行性: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;提出初步构想是: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。

关 键 词:纳税会计  弊端  可行性  构想
文章编号:1008-391X(2003)06-0048-02
修稿时间:2003年5月28日

Establishment of independent enterprise tax-paying accounting
ZHANG Qi-ming.Establishment of independent enterprise tax-paying accounting[J].Journal of Liaoning Technical University(Social Science Edition),2003,5(6):48-49.
Authors:ZHANG Qi-ming
Abstract:Tax-paying accounting is part of the checking.There exist some weaknesses in checking some tax businesses such as the counteraction of increased value tax and tax revenue,the posting of circulation tax and income tax.The effective way of solving the above problems is to establish independent enterprise accounting.Analyzing its feasibility,the development of computering accounting offers an effective way for its development,The reform of accounting system provides conditions.The reform on the collection and management system of tax supplies basis.The initial idea is that tax-paying accounting and financial accounting are separate systems,setup systematic independent tax-paying accounting headings and complete book organizing system and handle related book according allording to tax business.
Keywords:taxpaying accounting weakness  feasibility  idea  
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