Tax Accounting and Tax Planning Tutorial

Author: Yang Chongcai
Publisher:
Publish Date: 2001-08-01
Features: This book is organized by the Textbook Compilation and Review Committee of the Ministry of Finance in accordance with the requirements of the Ministry of Finance's "Tenth Five-Year Plan" for textbook development. It serves as a teaching material for finance-related majors in higher vocational and technical colleges nationwide. The textbook is based on the "Enterprise Accounting System" issued in 2001 and the newly revised "Tax Collection and Administration Law of the People's Republic of China," striving to reflect the educational objectives of higher vocational and technical education. The content of theoretical knowledge is designed with application as the purpose, ensuring that it is essential and sufficient. The content of business skills emphasizes practicality and relevance, while also incorporating new achievements, knowledge, and skills from theoretical research and practical work. The textbook aims to serve the goal of cultivating highly skilled applied technical professionals. In terms of system arrangement and knowledge presentation, the textbook strives for a rigorous structure, clear hierarchy, and alignment with cognitive patterns to facilitate teaching.