Tax Accounting and Tax Planning - (Second Edition)

Author: Gai Di
Publisher:
Publish Date: 2006-03-01
Features: As one of the "New Concept Textbooks for Accounting Majors in the 21st Century," this book consists of two parts: Part 1 introduces the "Conceptual Structure of Tax Accounting" for the first time, presenting a systematic discussion and briefly outlining the basics of tax liability. Subsequently, it explains the fundamental content, calculation of taxes payable, and accounting treatment methods for major current taxes in China, highlighting three key chapters: Value-Added Tax Accounting, Export Tax Rebate Accounting, and Income Tax Accounting. Part 2 focuses on tax planning. It first theoretically defines the basic meaning, principles, techniques, and methods of tax planning, then practically outlines the methods and skills involved in tax planning.
The tax regulations referenced in this book are valid documents officially promulgated in China by the end of 1999. The book processes and organizes tax regulations, closely integrating tax calculations with corresponding accounting treatments, ensuring each chapter forms a relatively independent and complete knowledge system. Part 2 consists of Chapters 11 and 12, which belong to the tax planning section. Tax planning is a thriving industry in the 21st century, reflecting the shared modern civilization between tax authorities and taxpayers. The book first theoretically defines the basic meaning, principles, techniques, and methods of tax planning, then practically outlines the methods and skills involved in tax planning.