Tax accounting

Author: Li Min, Editor-in-Chief
Publisher:
Publish Date: 2004-09-01
Features: This textbook primarily elaborates on the basic concepts and theories of corporate tax accounting, including its concepts, objects, characteristics, functions, roles, and objectives. It focuses on introducing the tax basis, calculation methods, and accounting practices of turnover tax accounting, income tax accounting, resource tax accounting, property tax accounting, and behavior tax accounting, as well as tax management, which are highly practical and suitable for vocational and technical education in finance and accounting. The book also provides a concise introduction to the preparation content and methods of tax accounting statements, the requirements and content of tax management, and the qualifications and scope of tax agency services. This book is suitable for use in higher vocational and technical education, as well as in secondary vocational and technical education programs in financial accounting or related economic and management disciplines. It can also serve as a reference book for relevant professional technical examinations, or for financial and economic job training, continuing education, and self-study by accounting professionals.