Tax accounting

Author: Liu Yun, Liu Jing
Publisher:
Publish Date: 2006-08-01
Features: This book elaborates on the basic theories of tax accounting, introducing the calculation, journal entries, tax declaration, and single tax account statement processing of various tax types based on tax laws and different industry accounting systems. It also covers how different tax types are structured in enterprise accounting subjects and financial statements. Compared to similar books, the advantages of this book are:
First, it is up-to-date. Since the 1994 tax reform, it has been timely updated to reflect several major adjustments in tax types, items, and rates.
Second, it covers a comprehensive range of tax types, including Urban Construction and Maintenance Tax, Education Fee Surcharge, and Individual Income Tax, among others.
Third, it employs scientific calculation methods. Some of the calculation methods in the book are the result of the authors' theoretical research combined with practical experience over many years. These methods are both scientific and convenient in practice, helping users improve their work efficiency.
Fourth, it is systematic and complete. The integration of additional taxes and surcharges, the introduction of Individual Income Tax topics, and the techniques for adjusting tax accounting account statements not only address the shortcomings of previous similar books but also further refine tax accounting.
This book is suitable for the regulatory needs of supervisory departments such as finance, audit, tax, price control, accountants, and tax agents. It is also suitable for enterprises, institutions, and individuals in fulfilling tax obligations, safeguarding tax rights, and scientifically planning taxes. Additionally, it can serve as supplementary teaching material for relevant majors in financial and economic colleges.