Finance and Taxation

Author: Song Fengxuan
Publisher:
Publish Date: 2003-09-01
Features: Under the socialist market economy, the status and role of finance and taxation are becoming increasingly important. To adapt to the market economy and the requirements of joining the World Trade Organization, China is carrying out profound reforms in its fiscal and taxation systems. Taking advantage of the fiscal and taxation system reforms, we have compiled the textbook "Finance and Taxation." On one hand, its purpose is to comprehensively and systematically reflect the overall picture of the new fiscal and taxation system and update the outdated content of existing textbooks. On the other hand, it aims to study and explore fiscal theories and tax system construction issues under China's socialist market economy system in conjunction with the reforms. The book is divided into two parts: Finance and Taxation. It covers a wide range of knowledge, from fiscal theory and tax systems to tax collection management. It provides an in-depth analysis of issues such as public finance construction, fiscal functions, fiscal revenue and expenditure, fiscal budgets, and the basic elements and operational practices of various taxes in the current tax system, as well as the fundamental content and methods of tax collection management. This book can serve as a textbook for students majoring in finance and economics at universities and colleges, as well as a reference book for Certified Public Accountants, candidates for accounting professional and technical examinations, and learning and training materials for a broad range of business, trade, economic, and accounting professionals.