Tax accounting practical operation

Author: Jiang Zesheng
Publisher:
Publish Date: 2003-06-01
Features: "Practical Operation of Tax Accounting" is one of the "Series Textbooks on Accounting Practical Operation," primarily elaborating on the basic knowledge of tax accounting practical operation. The content includes the basic procedures of tax, as well as the specific accounting treatment methods for various tax categories such as turnover tax, income tax, resource tax, property tax, and behavior tax, covering their recognition, measurement, recording, accounting, and declaration. "Practical Operation of Tax Accounting" mainly simulates the accounting process for business units to calculate and pay various taxes according to the provisions of national tax laws, adjust accounts in accordance with the law, handle accounts, and fill out and review relevant tax documents and tax statements. This textbook reflects the following characteristics in its writing:
1. Based on the distinction between tax practice and accounting practice, it integrates the specific provisions of tax laws into the practical operation of accounting, organically combining tax practice and accounting practice, and striving to achieve the unification of tax accounting and accounting processing.
2. It highlights the process of tax accounting practical operation, objectively and realistically reflecting the workflow of tax accounting in practical operations.
3. It emphasizes practicality, linking theory with practice; it focuses on operability, aiming to cultivate learners' hands-on operational skills.
4. The practical operation cases are close to actual work, detailed, and easy to learn, helping learners deepen their understanding and mastery of tax law knowledge and accounting methods.
5. It includes reference answers and charts for practical operation, facilitating learners in recognizing and understanding the specific content, steps, and methods of tax accounting practical operation.