Company Tax Accounting Practical Operations

Author: Li Ming
Publisher:
Publish Date: 2004-05-01
Features: This book is designed to help company finance and accounting personnel and tax handling staff solve practical problems and difficulties in their work, providing them with a readily accessible toolbook for company tax practice. Based on the latest financial and tax regulations and policies, the book explains in a step-by-step manner the categories, procedures, methods, accounting treatments, calculation of taxable amounts, tax incentives, and tax planning for companies as tax subjects. The main features of the book are as follows:
1. Emphasis on key and difficult points. The accounting treatment and tax incentives for various taxes directly affect a company's tax burden and are key and difficult aspects of tax operations.
2. Up-to-date content. The book is based on the latest financial and tax regulations and policies introduced in recent years, combined with the latest changes in tax practice, to adapt to the new trends in company tax operations.
3. Combination of theory and practice. While explaining tax theory, the book highlights practical applicability, providing detailed examples of the tax system elements, characteristics, calculations, and accounting treatments of various taxes, as well as specific issues that may arise during tax declaration and payment.
To meet the needs of China's tax system reform and the tax declaration, payment, and tax burden reduction under legal conditions for both new and existing companies, researchers from the Institute of Fiscal Science of the Ministry of Finance have meticulously compiled the book Company Tax Accounting Practice. This book comprehensively outlines the current tax system and tax procedures, providing detailed explanations of the specific practices of major taxes such as Value-Added Tax (VAT), Business Tax, Income Tax, and Consumption Tax, including their scope, tax basis, tax calculation, declaration and payment, tax incentives, and accounting treatment. Especially the techniques of tax avoidance, tax savings, and tax planning in the book are useful reference tools for the finance personnel of both new and established companies.