Tax accounting

Author: Wang Hongyun
Publisher:
Publish Date: 2006-09-01
Features: Tax accounting is a specialized field that integrates tax laws and accounting practices, serving as an interdisciplinary discipline. This book elaborates on the fundamental content, calculation of taxes payable, and accounting treatment methods for major current taxes in China, arranged by chapters. It also explains various tax declaration forms that may be encountered in practice and their completion methods. The book highlights the accounting practices for value-added tax (VAT) and income tax. It covers the concepts of tax accounting, its assumptions and principles, tax accounting accounts and vouchers, as well as the rights, obligations, and legal responsibilities of taxpayers. Through studying this chapter, readers should understand the relationship and differences between tax accounting and financial accounting, clarify the rights, obligations, and legal responsibilities of taxpayers, and achieve the goal of conducting tax accounting practices in accordance with law. This book can serve as a textbook for accounting, financial management, and tax majors at universities and various adult education programs at the undergraduate level. It can also be used as a reference book for accountants, tax administrators and auditors, certified public accountants (CPAs), certified tax agents, lawyers, and corporate management personnel.