Tax accounting

Author: Liang Junqiao
Publisher:
Publish Date: 2005-03-01
Features: Tax accounting is a product of social and economic development at a certain stage, a systematic approach to taxation and its accounting treatment. Tax accounting arises from the needs of taxpayers' business management, evolving from financial accounting and management accounting, and integrates fundamental theories and methods of accounting with tax activities, forming an interdisciplinary field. It is a specialized accounting discipline that combines tax laws and accounting practices. Based on the latest regulations, this book combines the Enterprise Accounting System and the newly implemented specific accounting standards to provide detailed explanations of tax-related accounting practices for each tax type, supplemented with case studies for illustration. Particularly, it offers a comprehensive analysis of tax adjustments for the income tax section. The most prominent feature of this book is its up-to-date and practical nature, combining the latest fiscal and tax regulations with strong operational applicability, making it easy to understand and master. Since the first edition of Tax Accounting was published, more than two years have passed, during which the tax system and accounting standards have undergone some changes. The textbook has also received suggestions from using units and readers. Based on these, we have revised the textbook.