Ordinary higher education second five planning materials and national vocational planning textbook Financial Accounting Series: Tax Accounting Practice (2nd Edition)(Chinese Edition)

The book elaborates the concept of enterprise tax accounting, which includes objects, features, functions, tasks and goals and so on. It mainly focus on the practical contents: tax basis of turnover tax, income tax, resource tax, property tax, purpose and behavior tax, computing and accounting methods and tax payments and declaration. Also, it makes a brief introduction on auditing tax and investigating accounts.The book can serve as professional courses materials for financial major students in vocational colleges and adult colleges. It can also be the training book for fiscal and financial sectors at all levels and the reference book for self-taught financial officers.