2001Liaoning Taxation College JournalRequires access

Tentative Ideas of Introducing Tax Accounting into Tax Management System and their sketch

Jin Lian-feng

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Abstract

The fact that the tax-return infonmation is not tru to the original causes a lot of tax losses, Therefore seriously affectingthe truthfulness of the tax sum total. On the basis of tax accounting ,the writer establishes the calculating system of tax accounting ,which will extend the calculating range of tax capital from tax return to the start of the tax liability.

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The fact that the tax-return infonmation is not tru to the original causes a lot of tax losses, Therefore seriously affectingthe truthfulness of the tax sum total. On the basis of tax accounting ,the writer establishes the calculating system of tax accounting ,which will extend the calculating range of tax capital from tax return to the start of the tax liability.

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Available abstract

The fact that the tax-return infonmation is not tru to the original causes a lot of tax losses, Therefore seriously affectingthe truthfulness of the tax sum total. On the basis of tax accounting ,the writer establishes the calculating system of tax accounting ,which will extend the calculating range of tax capital from tax return to the start of the tax liability.

Key concepts: Tax basis, Tax reform, Indirect tax, Tax credit, Ad valorem tax, Economics, Value-added tax, Business

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