Accounting certificate is abolished, accounting for tax law is more developed.
With regard to the cancellation of accounting certificates, according to the spirit of the Standing Conference of the State Council and the Decision of the State Council on the Removal of Certificates and Certificates for a Number of Vocational Qualifications (No. 68 of the State Council), the qualifications for the accounting profession are listed as the items for the proposed cancellation of professional qualifications. After canceling the accounting card, where are your core strengths? The current tax will explain six reasons why accountants should learn tax laws.
The third optimized edition of the Gold and Tax Period was finally launched nationwide in October 2016, initially forming a national tax information system covering the national industry network, national and local taxes at all levels, all taxes and all work links. Greatly enhance the effectiveness of tax information collection, and open up the prelude to big data management. It also indicates that the management of taxpayers in China's tax authorities goes from "voucher management" to "data management".
In fact, the current tax environment facing enterprises is more challenging.
1. Macroscopically, the central government attaches great importance to the implementation of the statutory principle of taxation. During the 13th Five-Year Plan period (2016-2020), it will complete six major tax reforms, including VAT, consumption tax, resource tax, environmental protection tax, real estate tax and personal income tax, and amend the tax collection and management law.
2. In terms of collection and management, the General Administration of Taxation has continuously strengthened the exchange of information with various departments. On March 24, 2017, the State Administration of Taxation jointly signed the Memorandum of Cooperation (2016 edition) with 33 ministries and commissions on the implementation of joint disciplinary measures against the parties involved in major tax violations. The "tax blacklist" system has been upgraded, and the number of departments involved in joint punishment has increased to 34. Ten new measures, including restrictions on tourism holidays, staying in Hotels with stars above and strictly controlling the issuance of production licenses, have been added to the punishment measures, with an increase to 18.
Under the above background, more and more enterprises choose to set up special tax departments. There are three typical types of enterprises.
Siemens (China) Co., Ltd. has middle and high-level positions as Director of Taxation, Senior Tax Consultant and Tax Consultant. Its main responsibilities are to provide policy guidance, technical support, technical supervision and tax review for the daily tax work of member enterprises.
2, real estate, investment and other high risk tax enterprises (on behalf of enterprises: Vanke estate)
The company has a Chief Tax Officer in charge of the company's work, mainly including maintaining regional tax relations, maintaining close working contacts with the competent tax authorities and other relevant government departments, and providing professional tax advice for high-level business strategies and investment decisions.
3, central enterprises and large state-owned enterprises (representing Enterprises: Sinopec)
In response to the huge tax management, Sinopec has established a tax administrator training system, developed a tax risk management system, from the source to grasp the point of tax risk.
Small enterprises, objectively unable to set up a tax department of the vast number of small and medium-sized enterprises, accountants can supplement, and can greatly enhance personal professional value in the following six areas:
Reason 1: it is easier to understand the tax law and get the boss's trust.
Private entrepreneurs often confuse personal assets, consumption and enterprises, or carry out some tax planning. According to the experience of Chinese taxation, the tax problems of enterprises are usually the most hidden information content of enterprises, which can not be easily solved by outside people (especially the enterprises with problems), if the accountants can do so. If you can help a business owner deal with his personal and business tax problems, you will be able to gain the great trust of the boss and become dependent. By this time, you are not far from promotion.
Reason two: knowing tax laws can save taxes for businesses legally.
After China's economy enters a new normal, enterprises should strive to improve their innovative ability and product (service) quality, at the same time, from the internal management, "throttle" and "open source" are equally important, especially in tax management, we can legally and reasonably reduce the tax burden of enterprise operation by improving the level of tax management. At present, the available space in China is mainly the preferential tax policies of industries and regions, such as high-tech enterprises, software enterprises and so on. The state has given great policy support.
Reason three: knowing tax laws can better handle finances.
From the business chain, the business contract, accounting treatment, tax treatment of enterprises exist smoothly, should ensure the consistency of logic and processing, improper financial treatment, will trigger the tax risk point of enterprises. For example, according to the relevant provisions of Pre-tax Deduction of assets loss in the tax law, the relevant accounting data and original documents belong to the "internal evidence of a particular event". Typically, if the overdue receivables of an enterprise have been treated as losses in accounting, they can be regarded as bad debts loss, and at the same time they should be accorded with. He asked.
Reason four: understanding tax laws can better carry out departmental coordination.
In order to improve professional efficiency, enterprises generally implement the sectoralization, but this division also brings obstacles to the internal communication and coordination of enterprises. As mentioned earlier, the business, legal affairs and finance of enterprises are inherently a chain. Taxation, as a cash outflow of enterprises, is fundamentally determined by the business, but it is deeply affected by the industry. The influence of specific handling methods such as affairs, law, finance and other departments. Accountants know the tax law, and can better communicate with business, law and other departments.
Reason five: knowing tax laws can reduce tax risks.
Although there are not many tax-related lawsuits in our country at present, there are hundreds of thousands of tax inspection cases launched against enterprises every year in our country, and the tax risk is not only from enterprises.