How to learn to pay for income tax

It's all about tax law recognition. Discrepancies occur when the accounting treatment is inconsistent with the tax law treatment. No matter how the accounting treatment changes, such as the shortening of the depreciation time, the increase of the depreciation ratio, the provision and reversal of impairment provisions, the change of tax rate, etc., each change in accounting treatment is compared with the tax law to see if there is a difference, how much the difference, and then determine the deferred tax (except for the tax payable method).

Involving multiple temporal differences, the number of sub-transactions is compared with the recognition of the tax law, and the deferred tax lending direction is determined one by one, and the T-letter account is used to summarize and find the borrowing direction of the total difference.

The accounting expense is greater than the tax law expense, and the deferred tax is on the debit side and vice versa;

Accounting income is greater than tax law income, and deferred tax is on the credit side, and vice versa is on the debit side.

2. Memories that are easy to miss:

1. Temporal differences: the eight major impairment provisions, estimated liabilities, amortization of start-up expenses and other expenses are not recognized by the tax law when they occur, and they should be added back from the accounting profits, but when these expenses are reversed, the tax law does not recognize them, that is to say, the tax law does not recognize the part of the accounting profits, so they should be subtracted from the accounting profits. What is often missed when doing the question is the cost of deducting the reversal from the accounting profit.

2. Bad debt provision tax law recognition (partial. The difference in time is the difference between the accounting provision and the tax law recognition.

3. Separate understandings:

In Income Tax Accounting:

The tax payable (income tax payable) is always on the credit side, and the income tax expense is always on the debit side.

Tax Payable Law:

Tax Payable (Income Tax Payable) Income tax expense, no deferred tax is incurred.

Tax Impact Accounting Method: Tax Payable (Income Tax Payable) + Deferred Tax Income Tax Expense.

Students who have been exposed to tax law know that it is not difficult to learn the tax law, but it is not so easy to do "no leakage" when doing the question, and always take care of one or the other, for example, remember to consider the question of 13 tax rate when reviewing the question, and write it as 17 when writing the answer. In preparing for the exam, it is particularly important to be more vigilant against these pitfalls, how to carefully consider the conditions in the questions, and how to conduct a thorough review.

First of all, we must be well versed in the connotation of knowledge points.

The learning as a note will be divided into three stages: the basic learning stage, the crazy problem-making stage, and the actual combat simulation stage, and the basic learning stage is the key to the whole learning process.

We start with the subject of "Auditing", which is a difficult subject, and students who have no foundation can not understand it by directly reading imitation books for review. In fact, auditing focuses on our auditing thinking, looking at actual cases, listening to teachers' analysis, and then returning to theoretical knowledge, so as to learn auditing well.

Accounting is also the top priority, accounting as a difficult point is also the basis of many subjects, through the teacher to help us sort out the knowledge of accounting, more convenient for us to understand and remember. Accounting is by no means a subject on paper, and it is important to practice more. Don't be lazy, you have to do the questions.

Many people are also overwhelmed by "Financial Cost Management". There are a large number of calculation problems in financial management, which require us to memorize those formulas repeatedly and use them flexibly and familiarly in our daily learning, so as to achieve good learning results.

The tax law pursues carefulness, every step is a point, and the tax law cannot be too careless. Moreover, there have been small changes in the tax law textbooks in recent years, so it is recommended that you must summarize more, remember the corresponding policy changes, and study hard.

Corporate Strategy and Risk Management" is more despised by many people, but these gods have become more and more difficult to take the annual exam, we must set aside enough time to review the strategy, memorize the part of the memory, and also look at more case questions to improve their problem-solving ability.

The difficulty of "Economic Law" is relatively low, but we also have to learn to memorize, in fact, there are many small pitfalls in the exam, pay attention to learn to distinguish.

In view of the characteristics of the BAI tax law examination, the study of tax law should start from two aspects. dao

On the whole, the intensive reading version of the textbook has a comprehensive grasp and highlights the key points. The so-called intensive reading of textbooks, that is, the tax law does not advocate reading through the textbooks in general first, but studying each tax in detail chapter by chapter. To comprehensively grasp and highlight the key points is to look at the whole book according to the characteristics of the content of the tax law subjects, and focus on the main taxes of increase, consumption, operation, enterprise income tax, and individual income tax, which usually account for more points in the examination.

In terms of details, do a lot of exercises, tax law must do a lot of practice questions, memorization and understanding is far from enough, through the questions to master the key content in the textbook, summarize the key points and rules of the exam, find their own weak links, so as to improve the test score. We must do the typical and high gold content of the question, such as dreams come true, but the more information is not the better, more is not conducive to learning, it is recommended to choose the Chinese Accounting Online School exam guide or classic problem solution any tutorial book according to their own situation. The last is persistence, the CPA exam is difficult, and it is absolutely impossible to do without persistence, and it is important to persevere.

1. Efficient learning and review, we must learn to sort out our own learning situation, based on textbooks, combined with our own notes, test papers, weak links, existing problems, etc., reasonable allocation of time, targeted and specific to overcome and implement little by little. If you don't grasp the content well, spend more time, and when you review, you should be systematic, don't go east and west, and end up reviewing nothing.

2. You can learn to master the ability of speed reading and memorization, and improve the efficiency of learning and review. Speed reading and memorization is an efficient learning and review method, and its training principle is to activate the potential of "brain and eye" and cultivate the formation of eye-brain direct reflection reading and learning mode. For the practice of speed reading memory, see "Elite Special Whole Brain Speed Reading Memory Training", practice with software, more than an hour a day, a month's time, you can double the reading speed, memory, comprehension, etc., and finally improve the efficiency of learning and review, and achieve good results.

If your reading and learning efficiency is low, you can practice it well.

3. Learn to integrate knowledge points. Classify the information you need to learn and the knowledge you need to master, and make it into a mind map or knowledge point card, which will make your brain and thinking clear and easy to remember, review, and master. At the same time, learn to connect new knowledge with what you have already learned, and constantly integrate and improve your knowledge system.

This promotes understanding and strengthens memory.

4. When doing problems, you should learn to reflect, classify, and sort out the corresponding solution ideas. When you encounter the wrong questions (carelessly do it wrong, you can't do it), it is best to collect these wrong questions, and each subject has an independent set of mistakes (the set of mistakes should be classified), and when we review before the exam, they are the key review objects to ensure that there are no more mistakes and points on the same questions.

The key to learning enterprise income tax accounting well is that it is easy to learn if you master the difficulties of deferred income tax.

The new income tax standard stipulates that enterprises should use the balance sheet debt method to account for deferred income tax. The key to the balance sheet debt method is to determine the tax basis of assets and liabilities, and when the tax basis is determined, temporary differences are also determined, and correspondingly, the recognition and measurement of deferred tax assets or deferred tax liabilities are easily solved.

How to determine the tax basis of liabilities:

First of all, liabilities are divided into two types: pre-receivables liabilities and non-pre-receivables.

Liabilities of advance receipts mainly include liabilities formed by enterprises that have received payment for goods, services and the use of assets from customers in advance, but have not yet delivered goods, provided services or delivered assets to customers for use, such as accounts received in advance and deferred income. Non-advance receivables liabilities refer to liabilities and estimated liabilities formed when an enterprise has accepted the goods delivered by the other party, provided the services, or used the assets (including monetary funds) of the other party, but has not yet paid the corresponding amounts. Most of the liabilities in the balance sheet are non-advance receipts. Such as borrowing liabilities, payables liabilities, projected liabilities, etc.

Both types of liabilities are current obligations assumed by the enterprise, and their repayment will lead to the outflow of future economic benefits from the enterprise, but the way of repayment or the outflow of future economic benefits is different: the repayment method of the advance payment type liabilities is to deliver goods, provide labor services or transfer the right to use the relevant assets to the creditor; Non-advance receivables liabilities are usually settled in cash or cash equivalents.

Secondly, the tax basis of the two types of liabilities is determined separately according to different methods.

The tax basis of a liability for advance receipts is equal to its carrying amount minus the amount of advance receipts that are not taxable in the event of future settlement of liabilities.

In practice, if a pre-receivable has been included in the taxable income of the current period of receipt in accordance with the provisions of the tax law at the time of collection, there is no need to pay income tax when the liability is settled in the future, that is, the amount of pre-receivables that are not taxable when the liabilities are repaid in the future is equal to its book value, and its tax basis is equal to its book value minus the amount of pre-receivables that are not taxable when the liabilities are repaid in the future Book value Book value 0.

If a pre-received account is not included in the taxable income of the pre-collection period according to the provisions of the tax law at the time of collection, the pre-collected income of this part shall be included in the taxable income of the repayment period at the time of future settlement (when the income is recognized in accounting), that is, the amount exempted from income tax when the liability is settled is 0, so its tax basis is equal to the book value minus the amount that is not taxable when the future economic benefit is outflowed Book value 0 Book value; The tax basis of non-advance receipts liabilities is equal to their carrying amount minus the amount that can be deducted before tax in the event of future economic outflows.

1.Follow current events.

BAI, learn to analyze the combination of DU hot news and taxation.

Candidates should always pay attention to the DAO current affairs news before the exam, combine hot topics, conduct tax subordination analysis, and it is recommended to pay more attention to the State Administration of Taxation** and preview in advance according to policy changes. In particular, during the two sessions in 2017, it was proposed to reduce the tax burden, which should be comprehensively studied in combination with the new policies issued by the General Administration.

2.Read the textbook.

Textbooks are "Bible", don't ask the question of whether to buy new textbooks, tax law textbooks will undergo earth-shaking changes in 2017, so new textbooks must be bought, must be bought, must be bought, important things said three times.

3.Develop a scientific study plan.

Candidates should formulate a scientific and reasonable study plan based on their own study time, learning ability, learning foundation and learning methods. In the process, study in strict accordance with the study plan formulated by yourself, and you must adhere to it. The exam is not difficult, the difficult thing is that you can't persevere.

If you can stick to your study plan every day and every month, you're halfway there. For students who have limited time and need to make a surprise attack, when making a plan, they can prioritize the order of the key points of the textbook and the non-key points of the textbook, and include them in their own learning plans.

4.Adhere to the four-wheel learning method.

Round 1, Foundation Stage; the second round, the strengthening stage; The third round, the sprint stage; The fourth thesis is the review stage.

Candidates' experience sharing, you can take a look at Gordon's official website.