Introduction to Taxation

Author: Liu Cheng
Publisher:
Publish Date: 2004-11-01
Features: This book can be used as a teaching material for economics, management, and related majors in higher education institutions, as well as a training manual and reference book for professionals engaged in economic and management work. To facilitate teaching, the author has compiled content summaries, reference questions, exercises, and case studies for each chapter. Given that China's tax system and tax regulations are undergoing rapid changes, instructors can reasonably arrange the teaching content based on the course schedule and the latest tax law changes. As a foundational course for learning tax theory and practice, this book primarily introduces China's tax system, emphasizing both theoretical and practical aspects with a focus on practice. It mainly elaborates on the tax system, tax structure, tax reforms, tax collection and management, and the practical operations of specific tax types.