Tax Accounting ((21st Century Higher Vocational and Technical College Planning Materials) Finance and Economics

Author: Wang Bixiu, Editor-in-Chief
Publisher:
Publishing Date: 2005-04-01
Features: This textbook is designed in accordance with the requirements of the Ministry of Education's "Talent Development Work for Higher Vocational and Technical Education," catering to the training objectives, knowledge structure, and competency requirements of students in higher vocational and technical colleges. The book is divided into nine chapters: General Theory, Value-Added Tax Accounting, Consumption Tax Accounting, Export Goods Tax Refund (or Exemption) Accounting, Business Tax Accounting, Customs Duty Accounting, Corporate Income Tax Accounting, Individual Income Tax Accounting, and Accounting for Other Tax Species. It comprehensively and systematically elaborates on the current 19 tax species (excluding agriculture and animal husbandry taxes) from four aspects: basic regulations, tax amount calculation, tax declaration, and accounting. The content is theoretically mature, closely aligned with regulations, and clearly explained. To facilitate teaching and self-study, the textbook incorporates learning points, summaries, key points, and difficulties, along with corresponding comprehensive exercises. This book can serve as a teaching material for economic and management majors in higher vocational and technical colleges.