Tax Law and Tax Accounting

Author: Hou Ruishan / Jiao Dongrui (editors)
Publisher:
Publish Date: 2005-08-01
Features: This book takes the perspective of taxpayers and primarily introduces the tax law knowledge that taxpayers should master, with a focus on practical business processing. The book is divided into four parts. Part I consists of Chapters 1 and 2, which mainly cover basic knowledge and theories of tax law, as well as the basic theories of tax accounting. Part II includes Chapters 3 to 14, which provide a detailed introduction to the tax system elements of 16 major tax types in China's current tax substantive law system, the calculation of taxable amounts, and their accounting principles. It also includes relevant regulations and accounting treatments for export goods tax rebates (or exemptions). Part III is Chapter 15, which mainly introduces the main content of China's current tax administration law and its implementation rules, as well as some key aspects of tax administrative legal systems. Part IV is Chapter 16, which briefly introduces the basic theories and essential methods of tax planning. If used as an undergraduate textbook, it is recommended that the teaching hours be 80 hours, with 60 hours of classroom lectures and 20 hours of exercises and simulation experiments. This book can serve as a textbook for undergraduate majors in accounting and financial management within the field of business administration, and can also be used by accounting and related management personnel for self-study.