Tax law

Author: Liu Xiaobing
Publisher:
Publish Date: 2004-04-01
Features: "Self-Taught CPA National Unified Examination Crash Course Guide" is a brand book meticulously crafted by Shanghai University of Finance and Economics Press over several years. Since its publication by Shanghai University of Finance and Economics Press in 1997, this series has gained a renowned reputation in the market for CPA exam preparation guides due to its exclusive exam question materials, unique question analysis, high accuracy rate, and effective "short-term crash course" tips. Its enduring success since 1997 is the best testament. "Self-Taught CPA National Unified Examination Crash Course Guide for 2003" was rewritten by CPA exam instructors from Shanghai University of Finance and Economics, leveraging their extensive teaching and coaching experience in CPA exams. Building upon the 2002 edition, this new version aligns with the 2003 CPA National Unified Examination syllabus while retaining the original book's style and closely addressing the practical needs of current candidates. The authors of "Self-Taught CPA" are all renowned CPA exam instructors in Shanghai and across the country. They train and guide tens of thousands of students annually. The authority of the authors is one of the book's greatest strengths. Their candidates achieve the highest pass rates in Shanghai, where the annual exam pass rate is the highest in the nation. The authors of "Self-Taught CPA" are top-tier teaching professionals in the CPA field at Shanghai University of Finance and Economics.
Tax Law: Dr. Liu Xiaobing, Dr. Zhu Weiqun, Associate Professors at the School of Public Economics and Management, Shanghai University of Finance and Economics, experienced CPA exam instructors, with rich CPA exam coaching experience. Online CPA instructor at the Shanghai National Accounting Institute.
The "Tax Law" book is divided into eighteen chapters, which can be categorized into three parts:
Part I (Chapters 1-2) covers the introduction to tax law;
Part II (Chapters 3-16) is the main content, introducing fifteen commonly used tax types in China, including Value-Added Tax, Consumption Tax, Business Tax, Corporate Income Tax, Foreign-Invested Enterprises Income Tax, Overseas Enterprises Income Tax, Individual Income Tax, Resource Tax, etc.;
Part III (Chapters 17-18) introduces tax procedural law, including the Tax Collection Management Law and Tax Administrative Legal System.