Tax Accounting (2nd Edition)

杨则文Posts & Telecom Press · ChinaNov 2018

Rating 3.5
Word count
255K words
Chapters
83
ISBN
9787115481160

Tags

Examinations Business ProjectsCorporate Income TaxAccountingVAT AccountingVocational EducationTraining Manual

Summary

Grounded in the founding principles and requirements of national vocational education planning textbooks, this book follows the compilation logic of accounting textbooks, proceeding from source documents and bookkeeping vouchers to accounting books and financial statements. It comprises an introduction and nine business projects: Introduction to Tax Accounting, Accounting for Value-Added Tax, Accounting for Consumption Tax, Accounting for Customs Duty, Accounting for Corporate Income Tax, Accounting for Individual Income Tax, Accounting for Resource Taxes, Accounting for Property Taxes, Accounting for Behavioral-Objective Taxes, and Tax Inspection and Account Adjustment. This book is intended for the Tax Accounting course in finance and accounting programs and related economic management programs at higher vocational colleges, and may also serve as a reference for practicing accountants and other learners.

Editor's review

Professor Yang Zewen's Tax Accounting (2nd Edition) is a rigorous and practical professional textbook distinguished by its strong applied orientation among comparable titles. Grounded in the latest tax regulations and accounting standards, it systematically constructs the theoretical framework and practical procedures of tax accounting, explaining in detail the accounting treatment of major taxes such as value-added tax and corporate income tax while closely integrating major tax reforms of recent years, including the replacement of business tax with value-added tax, giving the book strong currency. Compared with textbooks that emphasize theoretical exposition, its strength lies in its extensive worked examples and case designs, which effectively guide readers from knowing the rules to making entries and filing returns, achieving the transformation from knowledge to skill. For readers seeking a systematic grasp of the full landscape of corporate tax-related accounting, the book is clearly structured and progressive, a reliable navigational guide. Its plain, restrained style avoids abstruse academic exposition and focuses on solving common practical problems, reflecting the author's deep teaching and practical expertise.

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Reading tips

  1. Reading in the order of the textbook chapters is recommended, with emphasis on the calculation of each tax, the setup of accounting accounts, and the core entries for accounting treatment.
  2. The cases and exercises are the essence of the book; be sure to work through them by hand, translating theoretical provisions into specific accounting entries and the logic of tax returns.
  3. While reading, consult the latest tax policy documents (such as Ministry of Finance and State Taxation Administration announcements) to supplement minor policy adjustments made after publication.

About the publisher

Posts & Telecom Press China · Founded in 1953

Posts & Telecom Press is known for its strengths in science and technology, computing, and information and communications titles, and has extended its publishing into photography, art, software learning, and inspirational growth, giving it a fairly diverse range. Its catalog includes computing and communications works such as Refactoring and Patterns (Revised Edition) and Huawei Switch Learning Guide (Second Edition), alongside bilingual collector's editions such as The Little Prince (Chinese-English-French illustrated collector's edition), The Great Gatsby, and Three Days to See. Beijing Ten Years: 1980-1990 and Ghost Blade: WLOP Personal Illustration Collection reflect its presence in photography and art. Its authors include Antoine de Saint-Exupéry, Helen Keller, Joshua Kerievsky, Wang Da, Zhang Zhaozeng, and WLOP.

Contents

  1. 版权信息
  2. 内容提要
  3. 本书编委会
  4. 前言
  5. 导言 走进税务会计
  6. 模块一 认知税务会计
  7. 模块二 熟悉税务会计岗位
  8. 模块三 了解我国税制体系
  9. 项目小结
  10. 项目内容图示
  11. 项目一 增值税的会计核算
  12. 模块一 增值税会计核算基础
  13. 模块二 一般纳税人销项税额的核算
  14. 模块三 一般纳税人进项税额的核算
  15. 模块四 一般纳税人应纳税额的核算
  16. 模块五 简易办法计税的核算
  17. 模块六 出口退税的核算
  18. 模块七 纳税申报表的填报
  19. 模块八 税款缴纳与减免的核算
  20. 项目小结
  21. 项目内容图示
  22. 项目二 消费税的会计核算
  23. 模块一 消费税会计核算基础
  24. 模块二 一般销售税金的核算
  25. 模块三 视同销售税金的核算
  26. 模块四 委托加工税金的核算
  27. 模块五 进出口税金的核算
  28. 模块六 纳税申报表的填报
  29. 项目小结
  30. 项目内容图示
  31. 项目三 关税的会计核算
  32. 模块一 关税会计核算基础
  33. 模块二 一般进口货物关税的核算
  34. 模块三 出口货物关税的核算
  35. 模块四 进出口报关单的填报和税款的缴纳
  36. 项目小结
  37. 项目内容图示
  38. 项目四 企业所得税的会计核算
  39. 模块一 企业所得税会计核算基础
  40. 模块二 收入项目的核算
  41. 模块三 扣除项目的核算
  42. 模块四 应交税金的核算
  43. 模块五 所得税费用的核算
  44. 模块六 纳税申报表的填报
  45. 模块七 税款缴纳及减免的核算
  46. 项目小结
  47. 项目内容图示
  48. 项目五 个人所得税的会计核算
  49. 模块一 个人所得税会计核算基础
  50. 模块二 工资、薪金所得应纳税额的核算
  51. 模块三 个体工商户的生产、经营所得应纳税额的核算
  52. 模块四 对企事业单位的承包经营、承租经营所得应纳税额的核算
  53. 模块五 其他应税所得应缴税额的核算
  54. 模块六 扣缴个人所得税报告表的填报
  55. 模块七 自行申报纳税申报表的填制
  56. 项目小结
  57. 项目内容图示
  58. 项目六 资源类税收的会计核算
  59. 模块一 资源税的会计核算
  60. 模块二 土地增值税的会计核算
  61. 模块三 城镇土地使用税的会计核算
  62. 模块四 耕地占用税的会计核算
  63. 项目小结
  64. 项目内容图示
  65. 项目七 财产类税收的会计核算
  66. 模块一 房产税的会计核算
  67. 模块二 契税的会计核算
  68. 模块三 车船税的会计核算
  69. 模块四 车辆购置税的会计核算
  70. 项目小结
  71. 项目内容图示
  72. 项目八 行为目的类税收的会计核算
  73. 模块一 印花税的会计核算
  74. 模块二 环境保护税的会计核算
  75. 模块三 烟叶税的会计核算
  76. 模块四 城市维护建设税的会计核算
  77. 项目小结
  78. 项目内容图示
  79. 项目九 税务检查与账务调整
  80. 模块一 认知税务检查
  81. 模块二 账务调整
  82. 项目小结
  83. 项目内容图示

FAQ

What are the main differences between the second edition and the first edition? The second edition has been comprehensively updated and rewritten in light of major tax system changes such as the full rollout of replacing business tax with value-added tax and adjustments to certain tax rates, and the cases and exercises have been substantially revised to ensure consistency with current practice.
Can I study this book directly without an accounting background? It will be somewhat difficult. The book assumes readers already possess basic accounting knowledge; studying Basic Accounting or Financial Accounting first and understanding double-entry bookkeeping and the main financial statements will make this book much easier to follow.
Is this book suitable for self-study? Yes. The book is clearly structured and includes worked examples and exercises, making self-study convenient. When studying alone, be patient, and for complex taxes it is best to deepen understanding by referring to actual tax returns or by using relevant online courses as a supplement.

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About the author

杨则文 Author

Yang Zewen is an author about whom limited public information is available. At present, only two works related to tax accounting are known: Tax Accounting (2nd Edition) and Tax Accounting Exercises and Practical Training, both commonly classified under exam preparation. Judging from the titles and category, Yang's writing focuses on the applied field of tax accounting. On the one hand, the textbook form organizes the basic knowledge and practical handling of tax accounting; on the other, the accompanying exercise and training materials help readers consolidate concepts and become familiar with operations through practice. Such textbooks and training books generally serve classroom teaching and exam preparation, emphasizing systematic knowledge and targeted practice. Although little is publicly recorded about Yang's life, education, or professional background, the composition of the works suggests an attention to the teaching and training aspects of tax accounting and a focus on combining theory with practice.