Small and Medium-sized Enterprises accounting and taxation from a practical point of view

Abstract

　In the practice of accounting for SMEs, there are many cases where accounting processing conscious of the tax law is performed from the characteristics of SMEs. In this paper, we take an example of practice in SMEs accounting and taxation.

　Secondly, we introduce the mechanism that obtains the confidence that the settlement documents are based on the system through the document attachment system which is a tax system.

　In addition, we will also introduce efforts to increase the reliability of SMEs accounting by voluntarily disclosing accounting information according to the progress of IT technology.