Analysis Of The Application Mechanism Of The Accrual Basis In Tax Law

The accrual is made as an accounting principle and is gradually introduced into the tax law.However,the application of accrual basis in the tax law has not yet been determined.At present,the principle of accrual basis is only defined in the Regulations on the Implementation of the Enterprise Income Tax Law,which is also subject to the recognition of income,expenditure and deduction.There are many constraints,enterprises and tax authorities to adopt a different standard,that is,accrual and payment system,tax law and accounting treatment is not uniform,leading to a series of tax-related disputes.Does the accrual system expand in tax law? Where is the application boundary in the tax law? These are the problems that plague the author,and the main issues to be discussed in this paper.This paper intends to study the case,the article points out the two key points: First,the eligibility of wages and salaries can be applied to the accrual system in the pre-tax deduction;Second,the land tax can be applied to the tax The accrual system is deducted before tax.These two points correspond respectively to the expenditure in the tax law and the accrual basis of the tax itself.In the current theory and practice,there is no objection to the use of accrual basis in the confirmation of income.If the tax levy is recognized,both parties shall recognize the accrual basis in the expenditure and tax deduction confirmation.Responsibility system can be systematically applied in tax law.This paper analyzes the system of accrual basis in the tax law,combined with the empirical case,comparative analysis and other research methods,this paper along the following ideas to start writing: articles in addition to the introduction and conclusion,divided into three chapters.The first chapter and the second chapter discuss the application of accrual basis in China’s tax law from different perspectives in the form of case analysis.The third chapter summarizes and summarizes the problems presented in the case.In the first chapter,the application of accrual basis in expenditure is analyzed.It can be used as a clue to the salaries and salaries that have been withdrawn in the case but not paid in this year.Whether it can calculate the taxable income of the enterprise in the current year Problems,business and tax authorities hold different attitudes.Whether the tax deduction in this year,in fact,is the application of the accrual system.First of all,the author around the relevant provisions of laws and regulations to empirical research methods to demonstrate whether wages and salaries can be deducted before tax;Secondly,in the application of accrual system,the author further on the concept of accrual On the basis of this,it is pointed out that the tax law recognizes the accrual of accrual basis;finally,the author studies the tax law on the "wages and salaries" and "accrual" system,Of the provisions,from the historical point of view,pointed out that the issue of tax expenditure,the use of accrual basis is the trend of change.The second chapter is to study the application of accrual basis in tax deduction.The author starts from the difference between the enterprise accounting treatment and the tax treatment,and analyzes the tax payment point,so as to get the accrual system on the tax issue.The question of whether the land value-added tax has not yet actually occurred in the case of the enterprise has been adjusted,and it is precisely the difference between the two sides in confirming the income and expenditure.It is also because of these differences.Controversy,the author of these differences were sorted out,and unified to the basis of accrual basis,trying to tax law and accounting differences to coordinate.In this process,I realized that on the basis of accrual basis,can effectively alleviate the contradiction between the two sides of the tax collection,improve the efficiency of tax collection and management.In the third chapter,based on the case study,the author tries to find the general rule of accrual system in tax law application.First of all,through the analysis of the change of the concept of tax law,the author finds that the accrual system is more in line with the development trend of modern tax law from the point of view of power relations and the change of debt relationship.Secondly,Finally,the reflection of accrual system in the tax law in China to confirm the process,put forward accrual system in China’s tax law application system construction,that the accrual system is composed of Tax law of the three norms(identification norms,measurement specifications,levy norms)the cornerstone.