Tax treatment under the new accounting system

Author: Fu Guangjun
Publisher:
Publish Date: 2005-02-01
Features: This book is based on the current new tax system and relevant policies and regulations, striving to integrate corporate tax payment and accounting. From the practical perspective of corporate accounting, it explains various tax-related issues under China's new corporate accounting system through numerous examples, including the taxpayers, objects of levy, scope of levy, calculation basis and methods for tax liability, accounting treatment, methods of payment, and effective procedures and methods for tax inspection. The book is characterized by its combination of theory and practice, easy-to-understand language, simplicity, practicality, and strong operability. It serves as a valuable reference for accountants, tax professionals, auditors, students and teachers of relevant disciplines, and researchers. It is particularly suitable for the continuing education of finance and accounting personnel and management personnel.