Taxation

Author: Xu Jianguo
Publisher:
Publish Date: 2004-08-01
Features: This book is organized and written by the Textbook Compilation and Review Committee of the Ministry of Finance in accordance with the requirements of the Ministry of Finance's "Tenth Five-Year Plan" for textbook development. It serves as a textbook for finance and economics majors in higher education institutions nationwide. During the writing process, we adhered to the principle of combining theory and practice, inheritance and development, stability and innovation, striving to create a textbook that fundamentally reflects the theoretical achievements of China's tax reform and development in the last decade of the 20th century. The development trajectory and theoretical research results of this period are primarily manifested in the following aspects:
Including: the role and significance of taxation in the socialist market economy; the relationship between tax neutrality and tax regulation; the relationship between economic development and the level of macro tax burden; the issue of fair tax burden; the issue of rule-based tax administration; the issue of tax expenditures; the division of tax authority and the local tax system; the regulation of fee-tax relationships; the structure of the tax system and the optimization of taxation; the construction of the tax administration system, and so on. It should be said that the research achievements in the following ten aspects have greatly enriched and improved the original basic theories of taxation, and have preliminarily formed a theoretical framework for the tax system under the socialist market economy.