Enterprise Tax Accounting

Author: Yang Ronghua
Publisher:
Publish Date: 2001-01-01
Features: This book adheres to the principles of pragmatism and innovation, based on the latest tax regulations, as well as the standards and systems of finance and accounting. It incorporates the latest achievements in tax accounting research and focuses on the practical accounting treatment of tax-related activities for enterprises. Building on a thorough reference to international practices and advanced foreign experiences, the book comprehensively and systematically elaborates on the fundamental principles of tax accounting, as well as the basic provisions and accounting methods for various taxes involved in the current tax system. It also provides an in-depth study and exploration of tax planning theory and practice, which are highly valued by enterprises. The newly promoted tax agent system by the state is also introduced in detail in this book. The content of the book is rich, progressive, and easy to understand, featuring both profound theoretical discussions and strong practical applicability. It can serve as a reference for tax and finance professionals, as well as a teaching material for economic management, financial accounting, and fiscal and tax-related majors in universities and other specialized institutions.