Enterprise Accounting System and Tax Adjustments

Author: Yu Jia Ning
Publisher:
Publish Date: 2002-09-01
Features: This book is particularly suitable for all taxpayers, tax administrators, audit personnel, and financial and tax intermediaries for learning and training purposes. On one hand, it mainly compares the "Enterprise Accounting Standards" with the original industry accounting standards and analyzes the reasons for the changes. On the other hand, it provides a comprehensive analysis of new tax adjustment items resulting from changes in accounting practices through numerous case studies. We can draw the following conclusions: 1. Accounting and taxes are like water and fish, inseparable; 2. The differences in the application of accounting and tax laws are inevitable and cannot be eliminated, and the solution lies in tax adjustments. What we need to do is to address the issue of reconciling accounting practices and tax adjustments under the current regulations.