Construction Enterprise Volume: Illustrated Accounting and Tax Treatment for Small Businesses

Author: Gao Lifu
Publisher:
Publish Date: 2004-12-01
Features: Based on the promulgated "Accounting System for Small Enterprises" and related accounting regulations, tax laws, and closely the characteristics of the construction, renovation, and real estate industries, this book is rich in content, illustrated with graphics, and features innovative examples. To meet the needs of finance and accounting personnel, the authors, drawing on years of experience, emphasize the combination of theory and practice, compiling "Accounting and Taxation Processing for Small Enterprises: Illustrated." The book's features are:
1. Concise and Comprehensive. Using numerous charts and tables, the book provides an in-depth yet accessible description of the fundamental theories, basic knowledge, and basic methods of accounting and taxation processing, making concepts clear, key points prominent, and procedures straightforward, enabling readers to grasp the material at a glance.
2. Integration of Accounting and Taxation. Accounting law stipulates that companies and enterprises must recognize, measure, and record accounting elements in accordance with the national unified accounting system. Meanwhile, tax law requires taxpayers to calculate taxable income based on tax regulations if their financial accounting methods conflict with tax provisions.
3. Focus on Practice. The book highlights practicality, providing in-depth discussions on key and challenging issues in accounting, especially the accounting treatment of tax matters, supplemented by numerous examples to help accountants resolve workplace difficulties. It is believed that the publication of this book will play a certain role in promoting the comprehensive implementation of the "Accounting System for Small Enterprises" by small enterprises, the correct execution of tax regulations, the improvement of accounting information quality, and the enhancement of economic efficiency. Therefore, we are delighted to write this preface.