Tax planning

Author: Ji Jinbiao
Publisher:
Publish Date: 2004-02-01
Features: Presented to you is a "Economic Management Curriculum Textbooks·Tax Series" conceived and compiled by experts from the teaching guidance committee and from the political, industrial, and academic sectors. The textbooks and teaching aids are matched, combining theory and practice to provide you with a brand-new learning method.
Teaching Master: Through clear, accurate, and lively descriptions, it helps you master the basic concepts and principles of taxation.
Study Guide: By highlighting key and difficult points, providing background information, and extracting various types of questions and answers, it strengthens your grasp of the basic theories, methods, and skills of taxation.
Case Studies: Through case analysis and comments, it cultivates your practical ability to analyze and solve problems.
This set of books is not only a good textbook and teaching aid for learning taxation but also a good consultant and helper for practical work. The entire book is divided into 15 chapters, roughly divided into three parts.
Part 1 consists of the first 5 chapters. It provides a detailed introduction to the basic concepts and theoretical issues of tax planning, including the principles and classification of tax planning, the reasons and conditions for its emergence, the steps of tax planning work, the principles of tax planning, and the basic methods of tax planning. From Chapter 6 to Chapter 12 is the second part. It takes the main taxes in China's current tax system as the research objects and introduces the basic planning methods for each tax, specifically including tax planning for Value-Added Tax, tax planning for Consumption Tax, tax planning for Business Tax, tax planning for Corporate Income Tax, tax planning for Foreign-Invested Enterprises and Foreign Enterprises' Income Tax, tax planning for Individual Income Tax, tax planning for Customs Duty and other taxes, etc. The third part mainly discusses cross-border tax planning. It introduces the basic theoretical issues of cross-border tax planning, the basic methods of cross-border tax planning, and preventive measures against international tax evasion.