Tax law

Author: Office of the Financial Accounting Examination Committee of the Ministry of Finance
Publisher:
Publish Date: 2004-05-01
Features: To support the 2004 National Unified CPA Examination and better serve candidates, the Office of the Financial Accounting Examination Committee of the Ministry of Finance organized experts to compile teaching materials for five subjects—Accounting, Auditing, Financial Management, Economic Law, and Tax Law—along with a supplementary reference book, the "Economic Regulations Compilation," based on the "2004 National Unified CPA Examination Syllabus" released by the Financial Accounting Examination Committee. The teaching materials for the five subjects were revised and compiled based on the newly promulgated regulations and current reform content, building upon the foundation of the 2003 edition. The chapters of the Accounting, Auditing, Economic Law, and Tax Law textbooks underwent no major structural adjustments. The Financial Management textbook removed content on "Mergers and Acquisitions and Control" and "Reorganization and Liquidation," while adding "Enterprise Valuation." All five textbooks were supplemented and revised to reflect changes in relevant regulations and theories over the past year. After revision, the entire set of textbooks fully reflects the fundamental requirements for the knowledge structure and professional competence of CPAs.