Enterprise Income Tax Final Calculation Regulation Guide

Author: Guo Hongrong
Publisher:
Publish Date: 2004-03-01
Features: The features of this book are as follows:
1. The main chapters are systematic, focusing on the linkage between various knowledge points.
2. It corresponds with the Practical Guide for Public Institutions and the Enterprise Declaration and Audit Guide.
3. The content is primarily based on the regulations of the State Administration of Taxation, supplemented by local regulations and practices.
4. To facilitate reader use, the book introduces common knowledge of tax law, differences between accounting and tax law, and explanations of difficulties in the form of "Overview," "Accounting and Tax Law Differences," and text without attribution. Such explanations are non-regulatory in nature.
5. Readers who wish to access the full text of the laws and regulations mentioned in the book can refer to the "Tax Laws of the People's Republic of China" published by China Taxation Press according to the citation numbers.
The book includes the following content: Gross Income, Tax-Deductible Expenses, Tax Treatment of Assets, Financial and Tax Treatment of Foreign Investments, Tax Reduction and Exemption Provisions, Tax Adjustments for Transactions Between Related Enterprises, Tax Treatment of Liquidation Income, Accounting Treatment, Taxpayers, Tax Rates, and Tax Amount Calculations, and the Taxation Regulations for Certain Businesses and Activities.