Tax Accounting Research

Author: Gai Di
Publisher:
Publish Date: 2005-01-01
Features: The "Tax Accounting Research" edited by Professor Gai Di is a specialized accounting book compiled by the author based on their many years of experience and insights in teaching postgraduate students. It is a key accounting textbook series for postgraduate students launched by China Financial Publishing House. This book is a specialized accounting work compiled by the author after writing multiple undergraduate "Tax Accounting" textbooks, based on their many years of teaching experience and insights. It systematically explores the relationship between taxation and accounting, the emergence and development trajectory of tax accounting. Building on defining the concept of tax accounting from both practical and scientific perspectives, the book takes the objectives and objects of tax accounting as the logical starting point for tax accounting research, proposing elements such as the tax accounting environment, basic assumptions and general principles of tax accounting, tax accounting elements, and tax accounting reports. It first comparatively and comprehensively constructs the theoretical structure of tax accounting and the theoretical system of tax planning, theoretically clarifies the relationship between tax accounting and financial accounting, and pioneers the new discipline of tax accounting in China. The primary target users of this book are master's and doctoral students, while also catering to university faculty and students, as well as senior financial accountants and financial managers in companies. The authority and innovation of this book are sure to provide great enlightenment, and we warmly welcome everyone to actively order it.