Taxation

Author: Hu Yijian
Publisher:
Publish Date: 2004-03-01
Features: Taxation is a discipline that systematically reflects the theory, policy, system, and management of taxation. It is also a major course in the financial and economic teaching curriculum system of our country. When writing this book, it is based on the socialist market economy, summarizes new achievements in tax theory research, reflects new content in tax system reform, and strives to present the overall picture of tax theory, policy, system, and management in a concise, systematic, and practical manner, making the textbook suitable for both teaching and self-study needs. The book is divided into twenty-one chapters. Chapters 1 to 6 cover tax theory, including the nature of taxation, tax efficiency, tax equity, tax stability, tax burden incidence, and tax system structure, introducing the basic knowledge and fundamental theoretical issues of taxation. Chapters 7 to 19 cover tax systems, introducing the basic policies and institutional content of various tax species such as turnover tax system, value-added tax, consumption tax, business tax, customs duty, income tax system, corporate income tax, foreign-invested enterprise income tax, individual income tax, agricultural tax, resource tax, property tax, and tax for specific purposes. Chapters 20 and 21 cover tax management, mainly introducing the main policy content of tax management and tax administrative justice.