New Taxation Basic Course

Author: Zhang Guojian
Publisher:
Publish Date: 2001-11-01
Features: This book is based on the 2001 revised "Tax Collection and Management Law of the People's Republic of China" and other tax regulations and policies, combining the practical development of taxation with the latest achievements in tax theory research. Building on the reference of international practices and advanced foreign experiences, it comprehensively and systematically elaborates on the fundamental theories of taxation and the main policy provisions of the current tax system from different perspectives. Through numerous examples, it provides a detailed introduction to the difficult issues and their solutions in various tax collection and payment practices under the new tax system. The elaboration in each chapter combines fundamental tax knowledge with practical considerations, using theory to guide practice, aiming to enable readers to gain a comprehensive and in-depth understanding of tax knowledge and issues in tax work. It not only explains "what" but also "why," allowing readers to better master and learn tax knowledge and accurately apply it in practice. The book is rich in content, offers thorough analysis, and is strong in both knowledge and policy, making it highly practical for students learning tax knowledge, understanding and grasping the challenges of tax work; for tax professionals seeking to master tax matters and improve tax administration levels; and for taxpayers, especially financial personnel, to grasp tax policies, pay taxes accurately, and protect their legitimate rights and interests. This book can be used as a teaching material for economic majors in higher vocational and secondary vocational colleges, as well as a training textbook for general universities and colleges and for on-the-job training of administrative personnel. It can also serve as a reference for tax professionals and taxpayers.