China Taxation

Author: Zhao Hongying, Editor-in-Chief
Publisher:
Publish Date: 2005-01-01
Features: This book is written in accordance with the teaching requirements of higher vocational education. It consists of 12 chapters, covering main topics such as: an overview of taxation, the constituent elements and classification of the tax system, tax principles, the establishment and development of the tax system in New China, an overview of the current Chinese tax system, turnover tax system, income tax system, resource tax system, property tax system, behavior tax system, tax collection and management, and reforms in the tax management system. This textbook aims to meet the needs of teaching reform in higher vocational colleges and to reflect the characteristics of higher vocational textbooks. It incorporates the latest content in tax theory and tax systems, emphasizes practicality, and has strong applicability, practicality, and operability. Each chapter is accompanied by typical examples and exercises to facilitate students' mastery and understanding of the material. This book can be used as a teaching material for 2-year and 3-year higher vocational colleges, higher colleges, workers' universities, part-time universities, evening universities, correspondence universities, and adult education institutions at the junior college level, for economics and management majors. It can also serve as a reference book for self-learners engaged in economic management.