企業(yè)內(nèi)部辦稅工作體系的建立與完善（To establish and perfect the working system of enterprise internal tax）

1、企業(yè)內(nèi)部辦稅工作體系的建立與完善（To establish and perfect the working system of enterprise internal tax）To establish and perfect the working system of enterprise internal taxThe working system of the enterprise to establish and perfect the internal tax 2008-12-20 15:15:36With the development of social productive fo

2、rces, tax laws and tax systems of various countries are becoming more and more perfect and becoming more and more complex. As a major taxpayer enterprise, tax payment has become a more and more important factor affecting its management decision. The tax work in the whole enterprise especially in a v

3、ery important position in the accounting work, but different enterprises in the tax work, there is a big difference in the use of personnel and methods. This article attempts to seek a normative and scientific system of tax system from these differences, through analysis and Discussion on the establ

4、ishment and improvement of the system, standardize enterprise tax work in order.Here the tax system refers to the special tax law on corporate staff based on the establishment of internal accounting regulations and related tax planning, from the perspective of tax system, the enterprise as an indepe

5、ndent system of specialized tax service for enterprises.First, establish and perfect the tax system of positive significanceAccording to the Ministry of Finance issued the accounting standards basic work requirements, the enterprise according to the need of business generally set up some basic and n

6、ecessary accounting jobs, in addition, according to the needs of some enterprises also set up two special accounting positions: computerized accounting and management accounting positions, these positions are basically set to meet the needs of enterprise accounting. But most enterprises have not exp

7、licitly set the tax accounting jobs, to deal specifically with related work involved in business tax, the author thinks that it is difficult to meet the actual needs of national tax revenue growth and long-term development.At present, the majority of enterprises due to the lack of relatively fixed t

8、ax jobs and stable tax staff, in the specific tax work inevitably exist some chaotic phenomena. Because of the imperfection of the legal system, the tax authorities shall have the right to request the enterprises specified in accordance with the terms of the tax officers. As a taxpayer enterprise, u

9、sually by the legal representative or other leaders randomly assigned to their appropriate tax officers, the tax authorities for tax matters. They may be accountants or non accounting personnel. Even accountants are unstable. Some payroll clerk concurrently tax work, some financial cost accounting a

10、s the tax work, some units (from handling cheques sent banks to consider the issue) will work to the cashier responsible for tax, both payments, and tax and business accounting, which itself is a violation of the two lines of revenue and expenditure in charge of the principle of leave the vulnerabil

11、ities and risks for corruption and cheating. Some units will work to the settlement post tax accounting tax is generally responsible for the debt, can procrastinate, you can pay less to pay less, or even the phenomenon of tax evasion and tax in arrears.The tax position explicitly set the tax system,

12、 arrange special personnel to carry out the tax tax work, and supervised the corresponding system for inspection and supervision, make the enterprise internal accounting work more clearly, the tax work in place. In this way, it can improve work efficiency, enhance the tax staff responsibility, but a

13、lso facilitate the legal liability of the violation.In addition, the establishment of the tax system also has the following positive significance and improvement:1, it will help to raise taxpayers awareness of tax payment, and also help maximize the financial interests of taxpayers. With the develop

14、ment of social economy to a certain level and a certain scale, enterprises will pay more and more attention to the work of tax payment, and the strengthening of tax paying work and tax paying consciousness generally has objective consistency and synchronization. Enterprises pay taxes in accordance w

15、ith the taxation laws and regulations will also want to pay less tax or tax payment, after the establishment of the tax system, enterprises will take the form of legal or illegal, to business, investment and financing activities of tax planning and implementation. Taxpayers tax awareness will natura

16、lly increase. The tax system and scientific can reduce the tax cost (tax function), but also can prevent the taxpayers in tax trap, do not pay the payment of tax, to maximize the financial interests of taxpayers.2, to strengthen the tax authorities and the enterprise with the work of the tax authori

17、ties for tax law and tax knowledge training of tax officers. Between the tax authorities and the enterprises main work is all kinds of tax levy work. 7 categories, 23 categories of tax declaration, tax payment and accounting treatment, are required by the accounting institutions, accounting personne

18、l to calculate the payment. If occupied by non Tax Accountant jobs, tax work still indirectly through accounting personnel can finally realize. Therefore,The tax system is explicitly set to strengthen the direct connection between the subject of tax. The tax law is a system of substantive law, and i

19、s a central and local tax, and implemented the management system of comprehensive legal system. Many important legal norms and complicated tax knowledge and technical problems, need enterprise tax officers to master. Especially after the accession to the WTO, Chinas tax reform measures are being int

20、roduced every year, especially in the turnover tax, income tax categories in a wide range of business, change rapidly. Consider the problem from the long-term development work, the tax authorities need regular training for enterprise tax officers. The training content, and many of the accounting law

21、 and accounting knowledge is set, the tax personnel is relatively fixed, the tax authorities on the training of long-term, systematic and professional.3, it will help optimize the industrial structure and rational allocation of resources, and meet the needs of Chinas reform and opening to the outsid

22、e world. The tax system tax according to the tax base and rate difference, according to the preferential tax policy and encourage, investment, financing, enterprise system reform, the adjustment of product structure decision, in spite of the subjective is to reduce the tax burden on businesses, but

23、the objective is in the national tax economic leverage. To optimize industrial structure and rational distribution of productive forces of the road, reflecting the countrys industrial policy, is conducive to the rational allocation of resources and promoting the flow of capital. After Chinas reform

24、and opening up, foreign investment enterprises and foreign enterprises more and more, the amount of investment is also growing, and our country in foreign investment business is increasing year by year, in order to comply with the international practice of tax, improve the investment environment, to

25、 prevent the international tax avoidance, safeguard Chinas economic exchanges, it is necessary to establish tax accounting independent, and the system is adapted to this trend.Two, establish and perfect the tax system theoryThe enterprise tax work cannot do without the corresponding accounting, esta

26、blish and perfect also cannot do without the support of the tax accounting theory system, otherwise the system will become a mirage.1, the emergence and development of tax accounting provide a solid theoretical basis for it. The so-called tax accounting for the tax laws, is the standard, for taxpaye

27、rs tax payable accounting using accounting methods, is a special kind of professional accounting financial accounting and tax law as a whole, is a new subject in modern times. With the progress of the society, it will develop more and more perfect, and established on the basis of the tax system will

28、 absorb the nutrients become more and more perfect.2, the separation of tax accounting and financial accounting provides a prerequisite for the tax system as an independent system in the enterprise. Since the middle of 1990s, separation of tax accounting and financial accounting is one of the focus

29、of the accounting profession, the tax department of discussion, at present can be divided into two factions: the separation and anti secession, the author and many experts and scholars, in favor of tax accounting separated from the financial accounting, the because the current accounting system and

30、tax system reform and the deepening of reform, modern accounting means constantly updated, the tax accounting theory research results emerge in an endless stream to separate the financial accounting and tax, accounting also has great possibility and feasibility on the operation.The basic structure o

31、f three, the tax system and its core contentThe internal tax work system and financial accounting, management accounting and external supervision system (including state supervision and social supervision) the relationship between as shown below:The basic structure of the tax system, 1.As shown in t

32、he graph, the internal tax system based on the theory of tax accounting, by the specific implementation of the system and internal supervision system.(1) executive system. It is the practical part of the normal operation of the whole tax system, mainly refers to the tax position of the tax officers

33、in accordance with the tax law and accounting laws and regulations related to handle tax related work, starting from the angle of enterprise tax planning. Its main content includes two parts.First, tax planning, which is the primary task of the implementation system. It will enable the implementatio

34、n of the system to get rid of the traditional sense of the tax work. Broadly speaking, tax planning related to the enterprise production, operation, investment, finance, marketing and management of all the activities, with the overall effect; in a narrow sense, tax planning can be specific to the ra

35、tional use of a product, a tax, a policy. Tax planning should pay attention to grasp the macro, focus on the micro, regardless of size, as long as the favorable, should be carefully analyzed and studied. Therefore, whether new or old enterprises, product production, development,Can start as soon as

36、possible, as much as possible tax planning decisions as an important part of enterprise overall planning. In short, the tax planning of enterprise is in a very important position, to complete this work by qualified professionals in the implementation of the system, as long as the intention to do pla

37、nning properly, any business can benefit from. The establishment of tax planning is the implementation of tax personnel system must first solve the problem.Second, the tax personnel shall carry out relevant tax work according to the main content after the establishment of tax planning, including tax

38、 registration (registration, registration of alteration and cancellation), agreed to buy books, vouchers, invoice (including VAT invoices and other invoices) of purchase and management, responsible for the various units should pay taxes and tax declaration, pay taxes, fines and penalties, apply for

39、tax reduction or exemption, refund, submit accounting statements and related information, assist the tax authorities for tax liquidation, inspection etc. When necessary, the tax administration review, tax administrative litigation and so on. Of course, according to the actual situation, different en

40、terprises may have other work to do.(2) internal supervision system. The internal audit system is an important part of the internal control system. Accounting audit is an important content of accounting work. It is also an important guarantee for standardizing accounting behavior and improving the q

41、uality of accounting data. The same work also cannot do without the tax audit, so you can use the internal audit system to establish a supervision system to supervise the tax work, the system of internal audit can be as a branch of internal supervision system.Since the establishment of internal tax

42、system work after the implementation of the system of tax officers are more independent, so it has greater autonomy, if lack of supervision, it is easy to problems. Although the tax from the calculation to pay staff review, can reduce unintentional error, but for some individual staff collusion, int

43、entional or misappropriation misappropriation of Tax such as fraud, rely on the implementation of the system of personnel cannot be eliminated, then you need to ensure the implementation of internal supervision system of legal system operation. Because the execution system and supervision system is

44、closely linked to the tax work normally, both are indispensable.The core 2, tax system, tax planning.The most prominent feature of the internal tax work system is not only the tax work independently to a complete system, and introduced the tax planning can be said to tax planning as the core. Here s

45、aid the tax planning refers to the extent permitted by law, through the operation, investment and financing activities of the prior planning and arrangements, try to achieve a series of activities of tax revenue.At present, tax planning is very common in developed countries, and related articles and articles abound. Tax planning has become an important part of ent