Industry Finance and Tax Guide

Tax Administration Guide for Banking Industry

This paper focuses on the various types of asset-liability and intermediary business in the banking industry. Approximately 300,000 words that conduct a matrix study in two dimensions variety of tax and business to comprehensively sort out and summarize the elements and contents of tax management in the banking industry, while forming a management guide that integrates tax and business. The paper reflects a better combination of the two dimensions in the preparation of the main tax types in which facilitates the reader to comprehensively grasp the main points of various business in the banking industry while gaining an in-depth understanding of tax treatment and related policies, and provides a professional and practical reference guide for the tax management of policy and commercial banks.

Compile:
Hargent Beijing

ISBN：
978 - 7 - 5220 - 0739 - 7

Pages
459

Price:
110.00¥

Time:
December, 2020

Press:
China Finance Press

catalogue

Introduction

Banking industry
Banking tax policy and administration system
Tax administration in banking industry
VAT

Basic provisions
Accounting for VAT
VAT sales business management
VAT input business management
Corporate income tax

Basic provisions
Income
deductions
assets
offshore tax credits
calculation of taxable value
Personal income tax

Basic provisions
comprehensive income
business income
interest
dividends and bonuses
property rental income
Tax risk administration

Implementing whole process of tax risk administration
Common tax risk points and considerations in the banking sector

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