Tax calculation and accounting treatment

Author: Cheng Dan
Publisher:
Publish Date: 2004-06-02
Features: The content of this book is: Addressing the problems encountered by financial and accounting personnel in enterprises in their actual work, based on the new tax laws and enterprise accounting systems, it combines corporate tax calculation with accounting treatment, providing a detailed explanation of the calculation methods and accounting procedures for major tax types such as Value-Added Tax (VAT), Consumption Tax, Business Tax, Customs Duty, Export Tax Rebate, Corporate Income Tax, Income Tax for Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Urban Maintenance and Construction Tax, Education Fee Surcharge, Resource Tax, Urban Land Use Tax, Land Occupation Tax, Land Value Appreciation Tax, Vehicle and Vessel Use Tax, Stamp Duty, Property Tax, Urban Real Estate Tax, and Deed Tax. This book has the following characteristics: (1) Novel and Rigorous. We strictly adhere to the new national tax laws and enterprise accounting systems when compiling this book. Strictly following legal requirements and relevant policies for tax calculation and accounting treatment is a fundamental principle we uphold in writing this book. (2) Practical and Realistic. This book avoids excessive theoretical derivations typical of textbooks and instead focuses on practical accounting work in enterprises. It addresses potential challenges that may arise in actual work and provides feasible solutions. (3) Easy to Understand. In addition to basic concepts, we employ a case study approach in this book, listing numerous examples of tax accounting cases. These cases are representative in corporate accounting work. Understanding these cases will greatly benefit correct calculation of total tax liabilities and scientific and reasonable accounting treatment in actual work. To facilitate reading, the book is divided into four parts. Part One is General Introduction, primarily covering an overview of taxation and tax accounting. This part addresses what taxation is, basic principles of tax administration, the object and principles of tax accounting, and the relationship between tax accounting and financial accounting. Part Two is Goods and Services Taxes, which provides a detailed introduction to Value-Added Tax, Business Tax, Consumption Tax, Urban Maintenance and Construction Tax, Education Fee Surcharge. It also explains the basic principles and accounting treatment of Customs Duty and the "Exemption, Deduction, and Rebate" tax policies for exported goods, with relevant tax accounting cases provided for each tax type. Part Three is Income Taxes, which provides a detailed introduction to the principles and accounting treatment of Corporate Income Tax, Income Tax for Foreign-Invested Enterprises, Income Tax for Foreign Enterprises, and Individual Income Tax, with relevant tax accounting cases provided for each tax type. Part Four is Other Taxes, which provides a detailed introduction to the principles and accounting treatment of Resource Tax, Urban Land Use Tax, Land Value Appreciation Tax, Vehicle and Vessel Use Tax, Stamp Duty, Property Tax, Urban Real Estate Tax, and Deed Tax, with relevant tax accounting cases provided for each tax type.
Table of Contents:
Preface
Part One General Introduction
Chapter 1 Overview of Taxation
Chapter 2 Overview of Tax Accounting
Part Two Goods and Services Taxes
Chapter 3 Principles and Accounting Treatment of Value-Added Tax
Chapter 4 Principles and Accounting Treatment of Consumption Tax
Chapter 5 Principles and Accounting Treatment of Business Tax
Chapter 6 Principles and Accounting Treatment of Urban Maintenance and Construction Tax and Education Fee Surcharge
Chapter 7 Principles and Accounting Treatment of Customs Duty
Chapter 8 Principles and Accounting Treatment of "Exemption, Deduction, and Rebate" Tax for Exported Goods
Part Three Income Taxes
Chapter 9 Principles and Accounting Treatment of Corporate Income Tax
Chapter 10 Principles and Accounting Treatment of Income Tax for Foreign-Invested Enterprises and Foreign Enterprises
Chapter 11 Principles and Accounting Treatment of Individual Income Tax
Part Four Other Taxes
Chapter 12 Principles and Accounting Treatment of Resource Tax
Chapter 13 Principles and Accounting Treatment of Urban Land Use Tax
Chapter 14 Principles and Accounting Treatment of Land Occupation Tax
Chapter 15 Principles and Accounting Treatment of Land Value Appreciation Tax
Chapter 16 Principles and Accounting Treatment of Vehicle and Vessel Use Tax
Chapter 17 Principles and Accounting Treatment of Stamp Duty
Chapter 18 Principles and Accounting Treatment of Property Tax
Chapter 19 Principles and Accounting Treatment of Urban Real Estate Tax
Chapter 20 Principles and Accounting Treatment of Deed Tax