Finance and Taxation Basics

Author: Cai Shaoyou
Publisher:
Publish Date: 2002-07-01
Features: This book can be used as a teaching material for financial affairs majors in secondary vocational schools and related fields, or as a training manual for positions in related industries, as well as for self-study. Based on the teaching requirements for the core course "Basic Principles of Finance and Taxation" outlined in the "Teaching Guidance Plan for Financial Affairs Majors in Secondary Vocational Schools" issued by the Ministry of Education in 2001, and in accordance with relevant industry occupational skill assessment standards, this book is a national planning textbook for secondary vocational education. The main content of the book includes general theories of finance, the relationship between finance and economic operations, financial revenues and expenditures, financial management, general theories of taxation, China's current tax system, tax administration, and international taxation. Considering the characteristics of students in secondary financial and economic programs, the book draws on the content of domestic teaching materials while emphasizing practical and operational aspects of finance and taxation, minimizing purely academic discussions unrelated to policies. It aims to be easy to understand, systematic, comprehensive, clear, and practical, with an appropriate starting point and workload, making it highly readable.