Tax accounting

Author: Shao Jun, Editor-in-Chief
Publisher:
Publish Date: 1998-10-02
Features: Compared to the previous edition, this version has undergone changes in both content and structure. In terms of content, adjustments have been made to the treatment of tax accounting based on newly issued fiscal and tax policies and regulations, and numerous examples have been added to enhance practicality. In terms of structure, to highlight the nature and role of various taxes, the presentation of tax accounting methods has been rearranged in the order of turnover taxes, income taxes, resource taxes, specific behavior-purpose taxes, and property taxes. Additionally, the accounting treatment for vehicle purchase tax has been included. Furthermore, to meet the objective need for tax planning in real economic activities, a chapter on "Tax Planning" has been added. It briefly introduces the background, current development status, and implementation strategies of tax planning, along with case studies on major tax types. It is believed that this will be helpful for readers in understanding tax planning.