Tax Practice Tutorial

Author: Su Chunlin
Publisher:
Publish Date: 2003-09-01
Features: Tax law is the standard and behavior norm for the state to meet public needs and obtain disposable wealth without payment, inherently possessing authority and solemnity. However, some textbooks, in an effort to reinforce this solemnity and authority, become overly rigid and lose some warmth, resulting in a lack of accessibility and an increase in obscurity. This book takes the perspective of taxpayers, placing tax activities within the broader context of overall financial activities. It explains and teaches tax law using case studies, charts, and other intuitive forms, as well as relatively plain language, aiming to help readers quickly understand and master tax law, making it an integral part of their economic and financial knowledge. The book consists of 12 chapters, divided into four parts: Tax Preparation Knowledge, Tax Procedures, Tax Compliance Regulations, and Tax Planning. Each part is interconnected yet ensures systematic and comprehensive content. Chapters 3 to 11 are primarily organized by tax types, with each chapter further divided into main tax regulations, tax amount calculation, accounting treatment for tax, and declaration and payment, striving to highlight its practical nature. This book is a teaching material for higher vocational education in economics, as well as a practical reference for corporate finance and accounting personnel, tax professionals, and various business management personnel to understand tax law and master tax skills.