Chinese taxation

Author: Li Guohuai
Publisher:
Publish Date: 2003-04-01
Features: Based on emphasizing practicality, relevance, and guidance, the author will also compile a teaching supplement for the textbook. This book is primarily intended for teaching tax courses in vocational colleges, higher vocational colleges, and adult education institutions for non-tax-related majors. It can also serve as a training textbook and self-study resource for economic and management personnel. This book is part of the Ministry of Education's vocational and higher vocational planning textbooks, compiled in accordance with the latest "Basic Requirements for Teaching of Tax Courses in Vocational and Higher Vocational Colleges" issued by the Ministry of Education. The book incorporates the latest content of tax theory, teaching research, and tax systems, adhering to the principle of refining theory, reducing historical context, and highlighting practicality. It explains and resolves tax-related practical issues from the perspective of taxpayers. The textbook covers a broad range of topics, has a well-structured and logical organization, is easy to understand, and includes rich examples. It delves into key content, emphasizing applicability, practicality, and hands-on skills. This textbook helps teachers and students better grasp and understand the teaching content, enhances students' analytical and practical abilities, shortens the adaptation period for students in their future jobs, and meets their needs for handling tax-related issues. The book is divided into three parts, totaling 14 chapters. Part 1 briefly introduces the basic theoretical knowledge of tax-related issues; Part 2 primarily introduces the specific content of each tax type in China's current tax system; Part 3 focuses on elaborating the behavioral norms of both tax authorities and taxpayers, as well as the rights and obligations of taxpayers.