ACCOUNTING FOR TAX EXAMINATION AND TAX INSPECTION RESULTS AT ENTERPRISES

Abstract

Tax examination and tax inspection activities have been clearly regulated in the system of legal documents and have become regular tasks of tax authorities and tax officers. However, because of differences between tax regulations and accounting regimes, many problems arise in these activities. The content of the article summarizes the issues of the Goverment’s regulations related to tax examination and tax inspection activities at enterprises, and provides a comparison between these two activities. Also,this article states the accounting method for recording results after tax examination and tax inspection. Based on real situations, the article shows problems arising in the accounting processing tax examination and tax inspection results and suggests solutions