Tax Theory and Practice

Author: Zhang Hongwei
Publisher:
Publish Date: 2003-08-01
Features: With the establishment of the socialist market economy system in China, taxation has permeated all aspects of socialist economic life. It is not only the main source of government revenue, involving the economic interests of the state, enterprises, and individuals, and affecting the operation of the national economy, but also plays a significant role in addressing market failures, regulating income distribution, and stabilizing the economy. This book, tailored to the characteristics of vocational education, systematically elaborates on the system after China's tax reform, focusing on the basic theories, policies, laws and regulations, and collection management methods of various taxes such as Value-Added Tax (VAT), Consumption Tax, Business Tax, Customs Duty, Corporate Income Tax, Foreign-Invested Enterprises Income Tax, Foreign Enterprises Income Tax, Individual Income Tax, Agricultural Tax, and Resource Tax. It also appropriately introduces other tax types, accompanied by various examples to combine theory with practice, aiming to help students better understand and master tax theory and practice, and enhance their theoretical analysis skills, hands-on operational abilities, and problem-solving capabilities. This book can serve as a foundational textbook for management-related majors and is also suitable for training and self-study materials for cadres in departments such as auditing, accounting, finance and taxation, and banking.