Tax Law and Practice

Author: Zhen Limin
Publisher:
Publish Date: 2004-05-01
Features: This book primarily introduces the theoretical and practical knowledge of China's tax law and is divided into 10 chapters. The content includes three main parts: basic tax law knowledge, substantive tax law, and tax administration law. Chapters 2 to 9 focus on substantive tax law, mainly covering widely used tax types in tax practice, such as Value-Added Tax (VAT), Consumption Tax, Business Tax, Customs Duty, Corporate Income Tax, Individual Income Tax, Resource Tax, and Property and Behavior Taxes. Practical application emphasizes the calculation and payment of tax liabilities for these substantive tax types. This book is intended for students majoring in economic management at vocational and technical colleges, as well as serving as a teaching and reference material for other educational levels and formats, and for various types of personnel.