Tax simulation

Author: Yang Bo
Publisher:
Publish Date: 2004-08-01
Features: "Tax Simulation" is a core course that integrates tax theory with tax practice, with the fundamental aim of cultivating students' professional skills. It is also the final professional course for the tax agent major. During the writing process, we strive to reflect the following characteristics: 1. Novelty. The book adopts a relatively new format. In the writing style, Chapters 1 to 11 provide specialized and detailed tax practice operation exercises for each tax type; Chapter 12 simulates the entire tax process of a business, demonstrating a combination of breadth and depth. In terms of structure, theoretical knowledge and practical simulation are placed first, followed by reference answers and targeted explanations to facilitate learners' hands-on operation and verification, serving as a concrete and effective teaching aid. Additionally, each chapter includes original documents involved in the practical simulation and blank forms needed during the operation process, making it convenient for users to record, fill out, bind, and store them during practical operations. 2. Practicality. The book integrates tax theory, tax practice, tax accounting, and policy regulations. After summarizing and introducing the calculation and accounting methods of each tax type, it focuses on the types and filling methods of tax declaration documents for each tax type, achieving full understanding and effective application through simulated operations. 3. Typicality. The tax practice simulation in this book is composed of relatively typical practical operation examples that are summarized and integrated from representative business cases in actual work. At the same time, the timing and spatial context of economic transactions in the tax practice simulation are appropriately adjusted to enhance its operability and practicality.