Tax Accounting: Financial processing methods for taxes

Author: Xu Hong
Publisher:
Publish Date: 2001-09-01
Features: This book is one of the practical finance and tax teaching materials, mainly expounding the basic concepts and characteristics of tax accounting, the origin and development of tax accounting, as well as the specific accounting treatment methods for the confirmation, measurement, recording, and reporting of turnover tax, income tax, other taxes, etc. In terms of content, the book reflects the following features: , in the general part, it strives to embody the author's long-term research achievements in tax accounting theory and reflects new concepts and issues in China's tax accounting theory in recent years. Second, in the specific accounting treatment of each chapter, the author, based on years of research on tax practice and accounting practice, integrates the specific provisions of tax laws into the practical accounting treatment, organically combining tax practice and accounting to strive for the integration of tax and accounting. Third, in the specific content of tax accounting, it follows the newly issued tax laws and various accounting regulations, making the book more operable. Fourth, based on the problems in tax law and accounting, it absorbs the latest research results from various aspects and analyzes the development trends of tax accounting and the accounting of specific tax categories.