Research On Tax Accounting Reporting Of Corporation

Tax accounting should persist in taking country current tax law as criterion and monetary measurement as the fundamental mode, that account and supervise systematically the calculation and payment process of tax by applying theory and method of financial accounting. Tax accounting has been coming into being a more completely theory system, and it directs accounting practice. However, tax accounting has untested theory of tax accounting reporting at present, that may affect disclosure of tax accounting. In addition, these tax revenue including value-added tax, business tax, enterprise income tax and consumer tax, accounts for more than 80% of tax revenue of China according to the passage. Although, these enterprises contribute a lot to local tax, they seldom disclose their full tax payment. This paper tries to probe theory of tax accounting reporting by referring to tested theory of financial accounting reporting, and build our country tax accounting reporting system and tax accounting statement analysis and evaluate system according to this tax accounting reporting theory. The paper tries to improve and perfect our country current tax accounting reporting system by building memorandum book and preparing an enterprise full tax-payment statement, and the paper give an example for how to prepare enterprise full tax payment statement. Tax accounting statement analysis system comprises these index that may be used by enterprise and tax department. The paper gives an example for how to use these index to analyze enterprise's tax burden.