Tax Accounting Reform In Sichuan Province

Tax accounting mainly for tax collection, storage, reporting solutions and put back the process of accounting. Accounting is mainly tax policy, the result of the implementation of laws. From the early "based on the work of accounting norms", "Tax Accounting Method," issued in 1999 "tax accounting system", indicates the increasing of tax accounting management system tends to regulate, to help our country more efficient tax collection management. But the tax accounting development in China falls far short of its requirements are also did not play all of its functions.Study abroad, research topics focus on information technology applications and retain the talent. Such as how. to use information technology to achieve the optimal tax transfer of financial information, and data in the massive flow of information to get critical information to help relevant government departments and efficient decision-making. At the same time, some governments invest a lot of effort to develop and retain only understands information technology, but also understands the complexities of tax accounting professionals. In the domestic consensus is that academia, information technology and the effectiveness of tax effect accounting far-reaching impact in the future there will be deeper and broader involvement of information technology to help achieve more of its tax accounting functions, making it the ultimate service the efficient and robust revenue collection. The cost-effectiveness of tax, there are some differences, some scholars believe that the cost of not accounting, but I feel the need for tax point of view and cost-effective accounting and control, this text also has in-depth analysis. Sichuan Province, local tax revenue accounting system, an early start in the reform, the reform has already had initial success. Continuing through the tax accounting reform, better management control of revenue sources, such as the master control of taxes difficult to implement in the past information, so that the work of the past development of the heavy tax collection more efficient and orderly. However, in the province’s tax accounting reform process, there are still some problems.Based on the Sichuan Province, local tax revenue accounting system, understanding of the status quo, identify some of the reform issues to be addressed:primary tax officials lack expertise in integrated literacy; tax accounting positions is unclear, ineffective coordination between departments; tax Accounting for the lack of cost-effectiveness of accounting; revenue sources based on misinformation and delay; different regions of the different pace of hardware and software facilities; biased in favor of tax accounting statistics restricted the work of the deepening of reform. These problems restricted the further development of the taxation work in Sichuan Province. Sichuan Province is therefore necessary to study tax reform and accounting analysis, analysis of the problem which, from abroad and other provinces of the successful experience in reform, promote the development of taxation in Sichuan Province.This article focused on the content of accounting and accounting, compared to revenue accounting and other accounting homogeneity and characteristics of literature review and work through the investigation of the current land tax system in Sichuan Province to the main tax accounting into because:Tax Base The lack of systematic training, tax accounting system is imperfect, the tax accounting system is not perfect, revenue sources lack the intensity control, tax accounting uneven development of electronic information, the lack of data on the revenue accounting system of in-depth analysis. Based on the national and local policy analysis and economic development, reform and development trend of the tax system to grasp, with Sichuan Province, local tax revenue accounting system, development status, the substantive issues for the current proposal: in-depth study and tax accounting knowledge and enhance their understanding; improve tax accounting management system in Sichuan Province; establish and improve the income tax accounting cost accounting system; strengthen tax accounting Sichuan regulatory mechanism; increase the tax accounting of electronic information and unified; improve data analysis capabilities of tax accounting.In view of Sichuan Province, the tax status of most of the common accounting period remain in the statistics, the statistics a little early, percentage, and the lack of systematic in-depth analysis of data mining, making the current reform of the tax accounting is a blind spot. In this paper, the analysis of the tax accounting function has been focused on analysis and recommendations to help raise awareness of leading tax system, improve the quality of tax accounting, tax work to help carry out efficient and robust.