Tax accounting

Author: Zhao Hengqun
Publisher:
Publish Date: 2006-09-01
Features: Tax accounting, also known as tax-related accounting, integrates tax regulations with accounting practices to identify, measure, record, and report tax-related matters for taxpayers and withholding agents. This book comprehensively introduces the fundamental theories and methods of tax accounting. The business content and handling methods discussed in the book are strictly written in accordance with China's current accounting standards, accounting systems, and tax regulations. The book covers the following topics: an overview of tax accounting, value-added tax accounting, consumption tax accounting, business tax accounting, resource tax accounting, land value-added tax accounting, corporate income tax accounting, foreign-invested enterprise income tax accounting, and accounting for other taxes. The book is rich in examples, well-structured, easy to understand, and highly practical. It can serve as a textbook for undergraduate and vocational college students in various disciplines, as well as a reference book for tax officials and financial and accounting personnel in enterprises for continuing education.