Small Business Accounting and Tax Processing Illustrated (Construction, Renovation, and Real Estate Industry Edition)

Author: Gao Lifi
Publisher:
Publish Date: 2004-12-01
Features: To meet the needs of financial and accounting personnel, the authors, based on years of experience, have emphasized the combination of theory and practice to compile "Illustrated Accounting and Tax Processing for Small Enterprises." The book features:
1. Concise and Comprehensive. The book uses numerous charts and diagrams to describe the basic theories, fundamental knowledge, and basic methods of accounting and tax processing in an easy-to-understand manner, making concepts clear, key points prominent, and procedures straightforward, enabling readers to grasp the material at a glance.
2. Integration of Accounting and Taxation. The Accounting Law stipulates that companies and enterprises must confirm, measure, and record accounting elements in accordance with the national unified accounting system. Meanwhile, the Tax Law states that if a taxpayer's financial accounting methods conflict with tax regulations when calculating taxable income, they must comply with tax regulations for tax calculation.
3. Focus on Practice. The book highlights practicality, providing in-depth discussions on key and challenging issues in accounting, especially the accounting treatment of tax matters, supplemented by numerous examples for illustration, facilitating accountants in resolving difficulties in their work.
It is believed that the publication of this book will play a certain role in promoting the comprehensive implementation of the "Accounting System for Small Enterprises" by small enterprises, the correct execution of tax regulations, the improvement of accounting information quality, and the enhancement of economic benefits. Therefore, we are delighted to write this preface.