Analysis of the latest tax preferential policies and tax planning techniques

Author: Zhou Huayang
Publisher:
Publish Date: 2004-01-01
Features:
Chapter 1 Conceptual Analysis of Tax Incentive Policies
Section 1 Definition of Tax Incentive Policies
Section 2 Content of Tax Incentive Policies
Section 3 Classification of Tax Incentive Policies
Section 4 Purpose of Tax Incentive Policies
Chapter 2 Basic Techniques for Enterprise Tax Processing
Section 1 Basic Concepts of Enterprise Tax Accounting
1. Characteristics of Tax Accounting
2. Functions of Tax Accounting
3. Role of Tax Accounting
4. Tasks of Tax Accounting
Section 2 Content of Enterprise Tax Accounting
1. Content of Tax Accounting
2. Objectives of Tax Accounting
3. Principles of Tax Accounting
4. Meaning of Tax Planning
5. Difference Between Tax Planning and Tax Avoidance
6. Main Characteristics of Tax Planning
7. Positive Significance of Tax Planning
8. Content of Tax Planning
Section 3 Similarities and Differences Between Enterprise Tax Accounting and Financial Accounting
Section 4 Operational Techniques of Enterprise Tax Accounting
Chapter 3 Value-Added Tax Incentive Policies and Tax Avoidance Planning Techniques
Section 1 Basic Content of Value-Added Tax
Section 2 Value-Added Tax Incentive Policies
1. New Tax Incentive Policies of 2004
2. Tax Rate Incentive Policies
3. Tax Amount Incentive Policies
4. Tax Reduction, Exemption, and Refund Incentive Policies
Section 3 Rational Application of Tax Incentive Policies and New Approaches to Tax Avoidance
1. Basic Principles of Using Tax Incentive Policies for Tax Avoidance
● Principle One of Tax Avoidance: Utilizing Accounting Methods to Examine Input Tax Credits......