Tax-related accounting for enterprises

Author: Du Xudong
Publisher:
Publish Date: 2004-04-01
Features: This book is not research-oriented but a practical manual. During its compilation, the author based the content on China's current tax laws and accounting regulations. The purpose of writing this book is to enable enterprises to pay taxes in accordance with the law. It can serve as a working manual for enterprises in their daily tax-related tasks and as a reference book for certified public accountants during their professional practice. To help taxpayers and certified public accountants better grasp the handling of tax-related matters, the book explains the accounting treatment of corporate tax-related transactions from a completely new perspective. Starting from accounting accounts, it focuses on introducing the main tax-related matters involved in each accounting account during daily accounting work. It also emphasizes the relationship and impact of the tax-related matters of each account on corporate income tax, enabling readers to quickly master the relevant tax policies and regulations by leveraging their existing knowledge of financial accounting. Corporate tax-related matters are highly operational. In the process of handling these matters, it is essential to be familiar with the accounting treatment methods of relevant transactions and to make tax adjustments in accordance with tax law regulations. Accurate and error-free completion of tax return forms is also crucial. The author has focused on practicality during the writing process. The first part mainly introduces the tax-related content of tax-related matters in the accounting of each accounting account. The second part provides detailed explanations and descriptions of special tax-related matters encountered in actual work. The third part mainly lists the basic accounting treatment of corporate tax-related matters and the preparation and completion of major corporate tax return forms, making it highly operational and practical. Taxpayers can use this book to handle their daily tax affairs.