纳税会计与财务会计的分离是我国企业会计制度与国际惯例轨迈出的重要的一步。
The seperation between tax payment accounting and finacial accounting is a important step for our nation's accounting system coming into contact with the international convention .
许多会计只做纳税申报，并不具备对外宣布并密切注意公司状况的能力。
Many accountants just do tax returns and are not qualified to act as an outside voice and keep an eye on the health of the company.
计算机不但做重复性的脑力劳动工作比人类快很多，他们也成为能做以前专业人员才能做工作的业余人士：为什么要聘用一个真人会计来完成你的纳税申报单？
Computers can not only perform repetitive mental tasks much faster than human beings.
更重要的是，一个好的会计师将帮助你规划纳税计划。
Most important, a good accountant will help with tax planning.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
第二十八条会计师事务所依法纳税。
Article 28 Public accounting firms shall pay taxes according to law.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
北京开票一般适用于财务会计制度较为健全，能够认真履行纳税义务的纳税单位。
Beijing invoice is generally applicable to the financial accounting system is perfect, earnestly fulfill their obligations to pay taxes tax.
从事商务、法律、税务、会计、审计等各类咨询服务性业务的代表机构，统一采取据实申报纳税的方法。
Those engaged in various consulting service businesses of commerce, law, taxation, accounting, auditing, etc. shall adopt a unified method to file tax returns according to the real situation of each.
第二部分重点阐述纳税筹划与财务管理、会计的关系，从财务管理的职能和内容上分析纳税筹划与财务管理的关系。
In the second part, we expatiate and study the relation between tax-planning and finance managing and accountant, analyze the relation from content of finance managing.
一般来说，企业会计纳税申报如发生误报、漏报、迟报，补缴税款。
Generally speaking, the enterprise accounting tax declaration such as the occurrence of false negatives and false positives, delaying the payment of taxes.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
针对债务重组应遵循的四种方式，以实例对比新、旧准则对债务重组的会计处理方法及其纳税调整结果。
Aimed to the four forms, take some examples contrasted new and old criterions related to accounting process of debt rescheduling and tax adjustment results.
在美国，数百万人利用在线报税软件，而不是亲自与会计师会面，来提交纳税申报表。
Millions of people in the US use online tax preparation software, not a personal interaction with an accountant, to file their returns.
新会计准则的实施，不仅影响企业的财务状况和经营成果，而且对企业的申报纳税也产生重大影响。
The implementation of New Accounting Standards will have significant influence on financial status and achievement as well as tax declarations of enterprises.
应纳税所得是根据所得税规则(非公认会计原则)计算的。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。
There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.
职员素质越高，公司越可能采用纳税影响会计法。
The company whose employees have higher quality is more likely to adopt that method.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
但在多数情况下，应纳税所得在数额上与会计税前收益差不多。
But in most cases, taxable income is similar in amount to income before income taxes.
这样的文件将载有会计师而非纳税人作出的证明式的声明。
Such papers would contain testimonial declarations by the accountants, not by the taxpayers.
在实际工作中要遵循会计法，在进行纳税时要做必要的调整。
Want to abide by accounting method in real work, want to do necessary adjustment when undertaking pay taxes.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
解决会计与税法差异的途径在于纳税调整。
税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
我国现行税制下，企业纳税的会计核算可归纳为四种情形。
Under the current tax system in China, there are four kinds of business accounting on business tax payment.
我国现行税制下，企业纳税的会计核算可归纳为四种情形。
Under the current tax system in China, there are four kinds of business accounting on business tax payment.
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