Accounting and Tax Processing for Small Businesses: Illustrated Guide (Commercial, Trade, Food & Beverage, and Service Industry Edition)

Author: Gao Lifu, Han Fuling, Xiao Shaofang
Publisher:
Publish Date: 2004-11-01
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 the book "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, knowledge, and 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 quickly and thoroughly.
2. Integration of Accounting and Taxation. Accounting law stipulates that companies and enterprises must confirm, measure, and record accounting elements in accordance with national unified accounting standards. Tax law, on the other hand, requires taxpayers to calculate taxable income based on tax regulations if their financial accounting methods conflict with tax provisions. How to integrate these two is a major challenge in accounting. One of the book's key features is its close integration of accounting practices with tax regulations, providing a unified framework that facilitates daily operations for accountants.
3. Focus on Practicality. The book emphasizes practicality, providing in-depth discussions on key and challenging issues in accounting, especially the accounting treatment of tax matters, supported by numerous examples to illustrate and help accountants resolve difficulties in their work.