Tax Accounting

Author: Xiao Guanghong
Publisher:
Publish Date: 2004-08-01
Features: In the 21st century, tax accounting and management accounting, as the two wings of financial accounting, have been increasingly recognized and accepted by more and more people. At the same time, with the construction and improvement of China's socialist market economy, especially after joining the World Trade Organization, China's tax compliance behavior has become increasingly standardized, and tax awareness has grown stronger. Tax activities have permeated every aspect of enterprise production and operation, and have become an important part of business decision-making and accounting. Tax accounting is an interdisciplinary field that integrates accounting and tax law. This textbook elaborates on the basic principles and methods of accounting and tax studies, with special attention to implementing the country's new policies and regulations. The textbook consistently adheres to tax legal systems and reflects the requirements of accounting standards and systems. For the various basic theories, methods, and skills of tax accounting, it not only clarifies their concepts and principles but also designs necessary cases for explanation, striving to be concise and easy to understand. The entire textbook aims to combine ideological and policy aspects, theoretical and operational feasibility, practicality and foresight, emphasizing applicability and practicality.
This textbook is divided into three parts. The first part includes an introduction to tax accounting and an introduction to tax systems, primarily explaining the basic theories and fundamental knowledge of taxation and tax accounting. The second part includes value-added tax accounting, consumption tax accounting, business tax accounting, customs duty accounting, an overview of corporate income tax, income tax accounting, personal income tax accounting, resource tax accounting, property tax accounting, and behavior-based tax accounting, primarily explaining the basic content of various tax entity laws and their accounting treatment. The third part includes the principles of tax planning and the application of tax planning, primarily explaining the basic principles and methods of tax planning, which is an extension of tax accounting and an integral part of tax accounting studies.
This textbook has a complete format, rigorous structure, rich content, and detailed materials, with a strong emphasis on theory. It can serve as a teaching material for students majoring in finance, banking, and accounting at colleges and universities, and is also suitable for other majors in economics and management. At the same time, it is useful for corporate finance personnel involved in tax and accounting processing, as well as for candidates preparing for the Certified Public Accountant (CPA) and Certified Tax Agent (CTA) exams, providing reference and guidance.