Tax Law Practice

Author: He Xiangning
Publisher:
Publish Date: 2003-08-01
Features: This book combines the characteristics of vocational education and systematically elaborates on the tax system after China's tax reform. It focuses comprehensively on the principles of tax law, Value-Added Tax (VAT), Consumption Tax, Business Tax, Customs Duty, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, and other major tax types, including Resource Tax, Urban Land Use Tax, Property Tax, Deed Tax, Stamp Duty, Vehicle and Vessel Use Tax, etc. It concludes with an introduction to the legal system of tax collection and management. The book emphasizes the integration of newly promulgated tax laws and regulations, striving for up-to-date content while also considering the trends of tax system reform in China after its entry into the World Trade Organization, thus possessing a certain foresight. In terms of its writing style, the book also breaks new ground by dedicating substantial space to detailed explanations of the specific provisions of China's current tax system, supplemented by numerous typical examples. Each chapter includes practical training exercises, highlighting the connection between theory and practice to meet the needs of cultivating applied talents.