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Mode of Tax Accounting

Accounting mode is one of the main features of a certain society's accounting abstract, typifying a comprehensive statement of the practice of accounting is the standard form. The world's different countries, due to social and economic development level, differences in national circumstances, in dealing with accounting data, transfer of accounting information processing procedures, methods have different characteristics, forming a variety of accounting model. Accounting model by the legal environment in different countries, political factors, economic development, tax system, social traditions and other factors. Among them, the legal and tax system the most. Tax as the basis of accounting to tax law, based on financial accounting, financial accounting and tax law with the dual property, while a state tax accounting model of the formation, but also their social economic environment. one of the factors of tax accounting model from the international context, the nature of the national legal systems, corporate organization and power of the different accounting profession, tax accounting operating mode can be divided into two types: fiscal separation mode (in the United States, Britain as the representative); tax-one mode (in France and Germany as representative). tax separation mode. The main features of the model is separation of tax accounting and financial accounting. Follow the accounting standards of financial accounting, without tax constraints, tax accounting from the constraints of accounting standards, the determination of the tax base to tax from the payment of the tax laws are based on the data without going through the adjustment of financial accounting to achieve. one mode of taxation. The main features of the model is combined tax accounting and financial accounting, tax laws have a direct impact on financial accounting, accounting standards consistent with the requirements of tax law, financial accounting constrained by tax laws, any changes in tax laws will affect corporate financial statements content and form. why different countries have such different tax accounting model? This is mainly because the legal system of each country the nature of organizational form and the power of the accounting profession different result, and following these three factors analyzed in detail: First, the legal system Look,jimmy choo wedding shoes, the United States, Britain and the countries belonging to common law, the applicable law is the result of court rulings to the interpretation of the provisions of the law on economic activity in general terms, more flexible constraints relaxed. France and Germany are civil law countries, this legal system is characterized by emphasis on the role of the statute, the regulations attempt to cover all eventualities, strict formulation of asset valuation, income measurement and reporting formats and other aspects of the specification, the accounting system and a very close relationship of law. Secondly, from the business organization form, the United States, Britain and distributed enterprise organizations in the form of equity-based joint-stock company, follow the generally accepted accounting principles, as investors useful information for decision-making has become the main financial accounting objectives. The organization of French companies to small family business based in Germany most of the company controlled or owned by banks, accounting primary goal is to meet the needs of the state tax administration.