Commercial and Food Service Enterprises Supplement: Illustrated Accounting and Tax Handling for Small Businesses

Author: Gao Lifu
Publisher:
Publish Date: 2004-11-01
Features: To meet the needs of financial and accounting personnel, the authors, based on years of experience, have emphasized the combination of theory and practice to compile "Illustrated Accounting and Tax Processing for Small Enterprises." The book features:
1. Concise and Comprehensive. The book uses numerous charts and diagrams to describe the basic theories, knowledge, and methods of accounting and tax processing in an easy-to-understand manner, making concepts clear, key points prominent, and procedures straightforward, enabling readers to grasp the material at a glance.
2. Integration of Accounting and Taxation. The Accounting Law stipulates that companies and enterprises must recognize, measure, and record accounting elements in accordance with the unified accounting standards of the state. Meanwhile, the Tax Law requires taxpayers to calculate taxable income in accordance with tax regulations if their financial accounting methods conflict with tax provisions. How to integrate these two systems is a major challenge in accounting. This book's key feature is its close integration of accounting practices with tax regulations, providing a unified framework that facilitates daily operations for accountants.
3. Focus on Practicality. The book emphasizes practicality, providing in-depth discussions on key and challenging issues in accounting, especially the accounting treatment of tax matters, supported by numerous examples to illustrate the points, helping accountants resolve difficulties in their work.