International Taxation

Author: Lu Jianhua
Publisher:
Publish Date: 2004-02-01
Features: When compiling this book, attention was paid to grounding the theory in the socialist market economy, with the main research focus on tax issues commonly faced and needed to be resolved in the market economy. It summarizes China's tax theory research achievements, absorbs relatively mature tax theories and methods from market economy countries, and strives to establish a theoretical framework and content system that meets the requirements of the socialist market economy and is meaningful for practical guidance. In the description of the tax system, the main content is the 1994 tax system reform and changes in tax policies and regulations in recent years.
Main Content of the Upper Volume of National Taxes:
This book is divided into three parts, fourteen chapters. Part I is Tax Theory, including seven chapters: Overview of Taxes, Tax System and Tax Classification, Functions and Roles of Taxes, Principles of Taxes, Tax Burden and Tax Shifting, International Tax Relations, and the Establishment and Development of the New China's Tax System. Part II is Tax Practice, which introduces the basic systems, calculation, and management methods of major taxes currently in China from Chapter 8 to Chapter 12, totaling five chapters. Part III is Tax Administration, covering two chapters: Tax Management System and Analysis of Tax System Reform, and Tax Collection Management.
Main Content of the Lower Volume of National Taxes:
This book is a supplementary reader for National Taxes. Its main purpose is to help readers better understand and master the basic theories and knowledge of national taxes, familiarize themselves with tax policies, tax regulations, and tax operations, improve their tax theory and practical working ability, and better serve economic work and the construction of socialist modernization.