Tax Accounting Fundamentals and Practice

Author: Li Yunfeng
Publisher:
Publish Date: 2005-07-01
Features: This textbook is based on the country's new tax laws and their supplementary regulations, as well as the new Specific Accounting Standards and Enterprise Accounting System. It primarily introduces the basic theories and knowledge of tax laws and tax accounting, along with the legal provisions and accounting treatments of common taxes. Building on theoretical explanations, it emphasizes practicality and operability, supplemented by numerous examples that provide detailed introductions to the calculation, early tax filing, and accounting treatments of various taxes. This fully reflects the practicality and operability of higher vocational education, aiming to enhance hands-on skills and the ability to solve real-world problems. This book can serve as a foundational textbook for finance-related majors in higher vocational and technical colleges, as well as a reference for a wide range of tax and finance professionals.