Value-added tax accounting methods and audit practices

Author: Chen Siwen
Publisher:
Publish Date: 2006-11-01
Features: This book takes the perspective of both tax collectors and taxpayers, providing a detailed introduction to the basic concepts, calculation methods, accounting treatment, and use and management of value-added tax, combined with the latest policies and regulations. Additionally, starting from the concept of tax inspection, it elaborates on the inspection methods for various aspects of value-added tax. Furthermore, it selects 20 highly representative cases to authentically depict tax evasion, tax avoidance, and tax fraud related to value-added tax violations.