Tax Accounting Practice (Zhang Guojian)

Author: Zhang Guojian, Editor-in-Chief
Publisher:
Publish Date: 2000-07-01
Features: This book is one of the series textbooks for vocational and technical college finance and accounting, jointly organized and compiled by the China Higher Vocational and Technical Education Research Association and Higher Education Press. The content of the book is divided into four parts. Part 1 is the General Theory, consisting of 2 chapters, including basic knowledge of taxation and an introduction to tax accounting. Part 2 is the Accounting for Circulation Taxes, consisting of 4 chapters, including the accounting for value-added tax and its treatment, the accounting for consumption tax and its treatment, the accounting for business tax and its treatment, and the accounting for customs duty and its treatment. Part 3 is the Accounting for Income Taxes, consisting of 3 chapters, including the accounting for corporate income tax and its treatment, the accounting for income tax of foreign-invested enterprises and foreign enterprises and its treatment, and the accounting for personal income tax and its treatment. Part 4 is the Accounting for Other Tax Types, consisting of 4 chapters, including the accounting for resource tax and its treatment, the accounting for specific purpose taxes and its treatment, the accounting for property tax and its treatment, and the accounting for behavioral tax and its treatment. This book is highly practical and focuses on actual operations, particularly listing basic forms frequently used in practical work, along with numerous examples. It can be used as a textbook for finance and accounting majors in vocational and technical colleges, as well as a reference for daily work of finance and accounting personnel.