Enterprise tax adjustment

Author: He Zidong
Publisher:
Publish Date: 2004-01-01
Features: This book is suitable for learning and reference by a broad range of grassroots tax workers, taxpayers, certified tax agents, certified public accountants, and faculty and students of financial and tax-related accounting majors in higher financial and economic institutions across the country. It is also appropriate as a textbook for knowledge updating and continuing education for grassroots tax officials, tax agents, accountants, chief financial officers, and tax directors. The book primarily introduces the differences between enterprise accounting systems and tax laws, as well as the resulting tax adjustments, covering topics such as: Introduction to corporate tax adjustments, inventory tax adjustments, investment tax adjustments, fixed asset tax adjustments, intangible asset and other asset tax adjustments, lease tax adjustments, revenue tax adjustments, construction contract tax adjustments, expense and loss tax adjustments, borrowing cost tax adjustments, non-monetary transaction tax adjustments, related party relationships and transactions tax adjustments, corporate debt restructuring tax adjustments, and post-balance sheet event tax adjustments. This book is suitable for learning and reference by a broad range of grassroots tax workers, taxpayers, certified tax agents, certified public accountants, and faculty and students of financial and tax-related accounting majors in higher financial and economic institutions across the country. It is also appropriate as a textbook for knowledge updating and continuing education for grassroots tax officials, tax agents, accountants, chief financial officers, and tax directors.