Tax practice

Author: Liu Shuru, Editor-in-Chief
Publisher:
Publish Date: 2005-01-01
Features: This book is a result of the project on reforming the talent cultivation model and teaching content system in the new century's higher vocational and technical education, supported by the Ministry of Education. It is written by pilot institutions involved in the teaching reform of higher vocational and technical education under the Ministry of Education. The book provides a detailed introduction on how enterprises, as tax subjects, should handle tax-related matters, interact with tax authorities, determine the types of taxes applicable to them, calculate tax amounts, and conduct tax-related accounting and financial reporting. The book draws on a substantial amount of reference material, aiming to ensure that the content is up-to-date, appropriately challenging, and highly practical. The content is comprehensive, covering major tax types commonly encountered by enterprises, and meets the general requirements of different types of businesses, adhering to the principle of sufficiency. Additionally, the book includes supplementary reading materials and exercises designed to enhance skills, which are expected to broaden the readers' knowledge and provide some assistance in improving their ability to analyze and solve problems. This book can serve as a teaching material for accounting and finance majors in secondary vocational colleges, higher vocational colleges, adult colleges, private colleges, and secondary vocational colleges attached to undergraduate universities. It is also suitable for students in five-year vocational colleges, secondary vocational schools, and working professionals.