Tax Accounting and Tax Planning

Author: Gai Di
Publisher:
Publish Date: 2003-12-01
Features: To better understand and master the content of this book and cultivate professionals with practical combat capabilities, it not only elaborates on tax-related accounting treatments but also discusses the basic theories and practices of tax planning. As a textbook, it is designed to reflect its completeness, complementarity, and readability, including an introduction, key learning points, summaries, discussion questions, practice exercises, and case studies. Based on the tax and accounting laws, regulations, and systems of China as of the date of manuscript submission, the book strives to incorporate the most up-to-date tax and accounting regulations and systems. The prerequisite courses for this book are Principles of Accounting and Financial Accounting, while parallel or subsequent courses include Cost Accounting, Management Accounting, and Financial Management. To better understand and master the content of this book and cultivate professionals with practical combat capabilities, it not only elaborates on tax-related accounting treatments but also discusses the basic theories and practices of tax planning. As a textbook, it is designed to reflect its completeness, complementarity, and readability, including an introduction, key learning points, summaries, discussion questions, practice exercises, and case studies. In addition to serving as a textbook for undergraduate programs, this book can also be used as a teaching material for various adult education programs. It is also suitable for business learning for a wide range of practicing accountants, auditors, and tax and financial officials.