Taxation Application Basics

Author: Yang Lin
Publisher:
Publish Date: 2002-03-01
Features: This book is one of the series of vocational and technical college accounting textbooks jointly organized and compiled by the China Higher Vocational and Technical Education Research Association and Higher Education Press. Based on the newly promulgated tax laws and policies, it comprehensively elaborates on the basic theories of taxation, as well as the fundamental content, tax amount calculation, and tax collection and management of various tax types such as Value-Added Tax (VAT), Consumption Tax, Business Tax, Customs Duty, Corporate Income Tax, Income Tax for Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Agriculture (Pastoralism) Tax, and Resource Tax. Additionally, it covers the main contents of tax collection and management. This book can serve as a textbook for financial accounting majors in higher vocational education, higher diploma education, and adult higher education, as well as a training material for on-the-job training of cadres and a reference book for economic management professionals.