A Study On The Practice Of Tax Planning In Tax Accounting

Since the mid-1990s, tax accounting as a new member of the separation of financialaccounting positions in, more and more importance in enterprises, most of the academic study oftax accounting tax accounting are stuck in the measurement, recording, accounting, etc. to reflectthat the tax accounting as "accounting tools", ignoring the tax accounting tax planning to carryout the main functions, which will seriously affect the conduct of tax accounting.In this paper, standing on the mining tax accounting and tax planning internal relationspoint of view, first revealed the tax accounting is the main function of tax planning, and thenthrough the analysis of the relationship between tax accounting and tax planning and taxplanning tax accounting and financial accounting based on the theory, from the full range ofinterpretation of tax accounting and financial accounting, why not you can take the enterprise taxplanning issues; and then gradually into the practice of tax planning tax accounting of how thefunction level, the first (the third chapter) describes the tax accounting to carry out tax planningfor enterprise environmental requirements, analysis of tax planning of corporate tax accountingjob performance of their duties, and then planning the tax accounting and tax planningorganization mode, in order to for different types of enterprises in accordance with the objectivereality to make local selection device. Thus, a comprehensive solution to carry out tax planningtax accounting organization environment construction; on this basis,(the fourth chapter) thickand heavy in colours on tax accounting practice operation problems of tax planning are studiedsystematically, from the tax accounting should have professional and technical methods of taxplanning as a breakthrough point, deep into the enterprise tax to carry out the planning practiceof accounting procedures and contents of tax, and proposes the measures to fulfill the practicalprogram. Finally, combined with the research experience, a provision of Heilongjiang ProvinceWan group industry limited company set up tax accounting to carry out a typical case of taxplanning, to verify the design scheme of tax planning practice of maneuverability and validity.