Proficient in financial and tax matters

Author: Cong Zhongxiao / Ji Changkun / Zhang Yang (editors)
Publisher:
Publish Date: 2005-01-01
Features: We have divided this book into two parts, introducing tax law and accounting law respectively. The first part primarily covers the legal provisions related to industrial and commercial taxes organized by the financial department, as well as customs duties collected by the customs and legal provisions for land occupation tax and deed tax collected by the financial department. The second part consists of two levels, systematically and comprehensively discussing the entire system and characteristics of the Accounting Law and the Enterprise Accounting Standards.
The first level is the Accounting Law, which is formulated based on the requirements of standardization and compulsion, serving as the fundamental legislation for accounting work. Accounting must adhere to the Accounting Law as its norm and standard.
The second level is the Enterprise Accounting Standards, formulated according to the Accounting Law. It is the standardized regulation of accounting standards and the adopted accounting standards for all enterprises established within China.
Although there are many books on tax law and accounting law in the market, this book has its unique features:
1. Systematicity: The book provides a comprehensive exploration of theoretical issues related to tax law and accounting law.
2. Practicality: The book combines theory with practice, based on the currently promulgated tax law and accounting law in China, closely aligning with the actual financial and tax reforms. It offers in-depth yet accessible explanations of current tax types and financial accounting systems, facilitating learning, mastery, and application for readers.
3. Readability: As a popular legal reading material, the book is characterized by vivid and clear writing. It analyzes cases with theory, all of which are typical and representative. Theories are illustrated with examples, and examples ared with theory, creating an organic unity among legal principles, cases, and analyses, complementing each other.
Given this, many readers who apply for and refer to this book will undoubtedly benefit from it. The book strives to introduce readers to the most up-to-date content in the research and application of China's tax law and accounting law. It aims to draw on the strengths of others, achieving both a high theoretical level and strong practical applicability.