Enterprise Tax Accounting

Author: Yang Ronghua
Publisher:
Publish Date: 2001-01-01
Features: This book adheres to the principles of pragmatism and innovation, based on the latest tax laws and regulations, as well as the standards and systems of financial and accounting. It incorporates the latest research findings in tax accounting, focusing on the practical accounting treatment of tax-related activities for enterprises. Grounded in a thorough reference to international practices and advanced foreign experiences, the book comprehensively and systematically elaborates on the fundamental principles of tax accounting, as well as the basic provisions and accounting methods for various taxes involved in enterprises under the current tax system. It also provides an in-depth study and exploration of tax planning theory and practice, which are highly valued by enterprises. The recently promoted tax agent system by the state is also introduced in detail in this book. The content of the entire book is rich, progressive, and easy to understand, featuring both profound theoretical discussions and strong practical applicability. This book can serve as a reference for tax and finance professionals, as well as a teaching material for economic management, financial accounting, and fiscal and tax-related majors in financial and economic universities and other specialized institutions.