Newly compiled tax practice

Author: Ni Yonggang
Publisher:
Publish Date: 2004-04-01
Features: This book primarily focuses on China's substantive tax laws. It provides a comprehensive explanation of the basic regulations, calculation of tax liabilities, and administration of various tax types such as turnover tax, income tax, property tax, and behavioral tax. To aid understanding, the author includes numerous examples throughout the book, which is one of its key features. Additionally, from the practical needs of taxpayers, the book thoroughly introduces the accounting treatment for each tax type and the rights and obligations of taxpayers. It is believed to be helpful for both corporate and individual taxpayers. Due to the frequent changes in China's tax policies, the author has made significant efforts to incorporate the latest policy adjustments in recent years, particularly regarding the policies of the Value-Added Tax (VAT), Business Tax, Corporate Income Tax, and other tax types. Therefore, readers can learn about China's most recent tax policies from this book. However, since China is about to undergo a major adjustment in its tax system, some content in the book may become outdated after the changes take effect. Readers are advised to note this. This book can serve as a reference for various individuals studying China's tax system, including those preparing for qualifications such as Certified Tax Agents and Certified Public Accountants. It is especially suitable for corporate finance personnel and tax administrators.