Taxation

Author: Yang Bin
Publisher:
Publish Date: 2003-01-01
Features: This textbook is designed for university students majoring in Public Finance, Finance, Accounting, Business Administration, and Law. It covers three main parts: the fundamental theories of Chinese taxation, the tax system of China, and tax administration. The book closely aligns with the national conditions and characteristics of China's economic and social system, employing a methodology to address practical issues arising from reform practices. The legal documents cited are current as of the end of September 2002. This book can also serve as a tax guide for taxpayers and a reference manual for officials and employees in fiscal, tax, customs, audit, and judicial systems, as well as for business personnel.