Research On The Taxes Differences & Coordination Based Of Small Business Accounting Standards

From the perspective of China’s economic structure, small enterprises’ contribution to the national economy and social development of our country, has played a key role to promote China’s economic growth. Especially in the past two years, Prime Minister Li Keqiang stressed on many occasions the "Public entrepreneurship & Peoples’ innovation", in order to promote the development of innovative small enterprises. Nowadays, small enterprises have become a new and fast growing market subject, which plays a key role in the stability of our country’s employment and the whole society. In order to promote the ascension of small enterprise accounting information quality, China’s Ministry of Finance issued in October 2011, the "Small Business Accounting Standards", and requires qualified small businesses fully implemented since January 1, 2013. The accounting standards for small businesses, simplifies the accounting requirements, meet the information demand, China’s tax collection and administration to eliminate most of the small business accounting and tax law. But due to the limitation of objective conditions,China’s small businesses in the execution of 2013 edition will continue in the process of "small business accounting standards" confusing part of the business, especially the knowledge of tax will be difference and coordination is not clear, lead to accounting information, increased the tax risk of the enterprise. At present, the domestic study of small business tax will be difference and coordination basically focused on the comparison of old and new policy as well as their advantages and disadvantages,practical research analysis, to small business practice guidance is not big, also not policy adjustment of the country’s subsequent rationalization proposals are presented.Under this background, this paper detailed analysis of the accounting standards of small business tax will be differences and coordination of various aspects, analysis of the existence of differences, but the current situation is still unable to make a complete coordination of the subjective and objective reasons. According to the analysis of tax differences and coordination, from business tax accounting practice of,gives some specific operational recommendations and suggestions of tax planning:mainly a comprehensive understanding of the policies of tax law by considering made in accordance with its accounting and tax treatment; at the same time, simplify itsaccounting and tax declaration processing, reduce the tax risk and subsequent accounting adjustment part. Also from China’s future tax policy and small business accounting standards subsequent amendments to adjustment, rationalization proposals are given: coordination today can be further coordinated tax difference project; at the same time, we should reasonable considering the actual users of accounting information of the enterprises, to increase impairment of project to carry on a choice to the small enterprises; finally, can according to the actual need, to further simplify the small enterprise income tax declaration form.