Practical Taxation for Small Businesses and Case Studies

Author: Ding Yun / Huang Yiqin (Editor-in-Chief)
Publisher:
Publish Date: 2004-08-01
Features: This book has two major characteristics:
1. Strong Practicality. Based on the current tax system and the newly promulgated "Accounting Standards for Small Enterprises," it introduces various tax policies affecting small enterprises, the scope of tax collection, taxpayers, tax bases, calculation of tax liabilities, tax declarations, and how to make tax adjustments, categorized by tax type. It particularly provides a comprehensive list of tax incentives to facilitate tax planning for enterprises. Additionally, it elaborates on the setup and application of accounting accounts in accordance with the "Accounting Standards for Small Enterprises." Addressing the characteristics of small enterprise accounting and the simplified methods permitted under the standards, it emphasizes which adjustments should be made during tax declarations and provides detailed introductions and analyses on reconciling differences between accounting standards and tax policies.
2. Abundant Examples. The book includes numerous examples to deepen the understanding of current tax policies for small enterprise finance and accounting personnel and help them master tax practices. It also selects many tax-related cases, analyzing them to highlight issues enterprises may face in (complying with tax laws) and emphasizing how to correctly interpret current tax policies and accounting standards. It also explains how to diligently perform tax calculations, declarations, and payments while properly implementing the "Accounting Standards for Small Enterprises."