摘要：税法与会计密切相关，会计核算是确定税基的重要途径，通过会计核算可以提供企业的营业收入额以及经营过程中的流转额，从而为税法服务，更好地体现税法精神；
Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit;
而同时，税收又是企业生产经营过程中的一项支出，会计要进行全面核算，也必然要将税收纳入其核算范围。
Meanwhile, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting scope.
当税制变更尤其是税基变动时，会计核算必然要与之相适应，调整便成为必然。
When tax changes especially tax base changes, accounting must conesponding, adjust and become inevitable.
我国目前税法体系中的 24 个税种，几乎覆盖了企业会计核算的所有环节，对一个中等规模的企业来说，涉税会计核算的工作量约占会计工作总量的三分之一。
Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the total.
从税收征管的角度看，企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性，也制约着税收征管效率。
From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection efficiency.
由于目前会计人员素质还没达到高标准，涉税会计核算差错率高，税务机关势必投入大量的人力进行申报资料分析和现场稽查。
Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site audit.
从企业内部管理的层面分析，频繁的计税失误，不仅要补缴应纳的税款，还要承担滞纳金及罚款，增加了企业经营资金的意外支出。
From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental expenditure.
企业接受税务稽查后，有的及时处理账务，进行纳税调整，但也有不少企业没有意识到纳税调整的重要性，补缴税款后就完事，不调整相关账务，有的虽作账务调整，但因财务人员业务不够熟练，会计处理不当，导致会计资料失真。
Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information distortion.
做好账务调整是巩固稽查成果、确保国家税收的重要一环，对企业来说也至关重要，否则可能会造成重复纳税。
Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat taxes.
进一步完善涉税会计核算，是加强税收征管和企业会计管理的双重课题。
Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual task.
会计核算中应交增值税的涉税会计核算大家都能够掌握，但实际操作仍然存在一些误区，本文也对该问题提出了一些解决方法。
Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve them.
关键词：涉税会计核算；
Keywords: tax accounting;
增值税会计核算；
Value added tax accounting;
进项税会计核算；
Income tax accounting;
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