Tax treatment under the new accounting system

Author: Fu Guangjun and Zhang Caishuang
Publisher:
Publish Date: 2005-02-01
Features: This book is based on the current new tax system and relevant policies and regulations, striving to integrate corporate tax payment and accounting. Starting from the practical aspects of corporate accounting, it explains the tax handling issues for enterprises under China's new enterprise accounting system through numerous examples. These include the taxpayers for various tax types, objects of collection, scope of collection, calculation basis for tax liability, calculation methods, accounting treatment, payment methods, and effective procedures and methods for tax inspection. The book is characterized by its combination of theory and practice, easy-to-understand language, simplicity, practicality, and strong operational feasibility. It serves as a valuable reference for accountants, tax professionals, auditors, students and researchers in related fields, and is particularly suitable for the continuing education of finance and accounting personnel and managers.