Tax Treatment under the New Accounting System (Revised Edition)

Author: Fu Guangjun, Zhang Caishuang
Publisher:
Publish Date: 2005-02-01
Features: This book is based on the current new tax system and relevant policies and regulations, striving to integrate corporate tax payment and accounting. Starting from the practical aspects of corporate accounting, it explains various tax-related issues under China's new enterprise accounting system through numerous examples, including the taxpayers for each tax type, objects of collection, scope of collection, calculation basis and methods for tax liability, accounting treatment, payment methods, and effective procedures and methods for tax inspection. The book is characterized by its combination of theory and practice, easy-to-understand language, simplicity, practicality, and strong operability. It serves as a valuable reference for accountants, tax professionals, auditors, students and researchers in related fields, and is particularly suitable for the continuing education of finance and accounting personnel and managers.