Corporate Tax Planning Theory and Practice

Author: Gai Di
Publisher:
Publish Date: 2005-01-01
Features: As one of the series textbooks for Master of Professional Accounting (MPAcc), this book highlights the following characteristics:
(1) Emphasis on both theory and practice, emphasizing the connection between theory and practice, correctly defining tax planning in theory and mastering it in practice, with a focus on case-based teaching;
(2) Explaining the methods and techniques of tax planning both horizontally (by tax type) and vertically (by process);
(3) Combining domestic tax planning with international tax planning, with a focus on domestic tax planning;
(4) Based on the main textbook content, supplemented by "Related Links" and "Supplementary Reading Materials" to increase information and meet the needs of readers for self-study;
(5) When discussing domestic tax planning, it primarily relies on the current tax laws and regulations of China, while also addressing some forward-looking issues related to China's tax system reform.
In addition to serving as an MPAc textbook, this book can also be used as a professional learning resource for practitioners in finance, accounting, auditing, and other fields, as well as a reference for university teachers and students.