Chinese Taxation System and Practical Handling

Author: Sun Fushan
Publisher:
Publish Date: 2004-08-01
Features: This book is based on the new tax laws, accounting standards, and key contents of budget accounting, systematically elaborating on the legal basis and tax collection and payment processing for various taxes. The book is divided into four parts: Part I is the Principles Part, introducing the basic knowledge of China's tax system; Part II is the Accounting for Circulation Taxes, covering the calculation and accounting treatment of Value-Added Tax, Consumption Tax, and Business Tax; Part III is the Accounting for Income Taxes, introducing the calculation of tax liabilities for domestic enterprises, foreign-invested enterprises, and individual income tax, as well as the accounting treatment for tax payments; Part IV introduces other tax types, the tax system for combined taxes, and the accounting treatment for tax payments, while also covering tax administration. This book is a standard textbook for students in three-year vocational and technical colleges and can also be used by teachers and students in other educational institutions such as correspondence universities, evening universities, and adult universities.