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企业税务会计是以国家税法为准绳,运用会计核算的基本内理论与方法,反映和监督企业(包括事业)单位的税务资金运动的一种专业会计,是从企业财务会计中分离出来的一个会计学分支。其执行主体、核算对象、会计处理基础和依据有如下特点:(1)企业税务会计的执行主体是企业(包括事业)单位。任何有纳税义务的企事业单位都必须及时、足额地上缴税款。作为纳税人的企事业单位在纳税时,必须按照税法的规定,调整、修正其应
Enterprise tax accounting is based on the national tax law, using the basic internal theory and method of accounting, reflecting and supervising the professional taxation of the company’s (including business) unit’s tax funds, is an accounting separated from the corporate financial accounting Learning branch. Its executive body, accounting object, accounting treatment basis and basis have the following characteristics: (1) The main body of enterprise tax accounting is the enterprise (including the business) unit. Any enterprise or institution that has a tax obligation must pay taxes in a timely manner and in full. When paying taxes, enterprises and institutions that are taxpayers must adjust and amend their requirements in accordance with the provisions of the tax law.