Finance and Accounting: 2005 National Certified Tax Agent Practice Examination Textbook

Author: Tax Professional Qualification Examination Textbook
Publisher:
Publishing Date: 2005-01-01
Features: Finance and Accounting – 2005 Designated Textbook for the National Tax Professional Qualification Examination
The tax professional industry is a newly emerging economic certification-based social intermediary industry that serves both the state and taxpayers, possessing dual functions of tax certification and tax services. Developing the tax professional industry is essential for improving the socialist market economy system and serving the national tax needs. The standardized development of the tax professional industry is beneficial in reducing tax collection and payment costs, standardizing tax collection and payment behaviors, enhancing tax quality and the accuracy of tax declarations, and safeguarding the legitimate rights and interests of taxpayers while protecting the state's tax interests. In recent years, China's tax professional industry has developed rapidly. According to authoritative statistics, since the national unified examination was implemented in 1998, the state has held the examination annually, with a total of 7 sessions conducted so far, attracting 1,845,523 candidates and 62,000 passing the examination to obtain the tax professional qualification. To support relevant departments in preparing for the 2005 National Tax Professional Qualification Examination and better serve candidates, we organized leaders from relevant divisions of the State Administration of Taxation, experts and professors from relevant universities, and revised and adjusted the textbooks for each subject based on the requirements of the "2005 National Tax Professional Qualification Examination Syllabus" approved by the Ministry of Personnel, combined with the examination trends of tax professional subjects over the years. For example:
- "Tax Law (I)" added customs duties and adjusted certain content of value-added tax, consumption tax, and business tax;
- "Tax Law (II)" removed the content of urban construction tax and education surcharge;
- "Tax Agent Practice" added tax rating assessment and shortened the basic procedures for tax administrative litigation;
- "Tax-Related Laws" added the "Administrative Licensing Law," strengthened the content of tax administration and tax-related crimes, and removed the "Insurance Law" and "Negotiable Instruments Law";
- "Finance and Accounting" emphasized accounting content and reduced financial content, etc.
The complete set of textbooks consists of 5 volumes: "Tax Law (I)," "Tax Law (II)," "Tax Agent Practice," "Tax-Related Laws," and "Finance and Accounting," along with 1 supplementary reference book, "2005 National Tax Professional Qualification Examination Practice Questions," totaling 6 volumes. The textbooks strive to highlight the fundamental knowledge and operational skills required of tax professionals, with detailed and specific content, strong authority, applicability, and practicality. They serve as essential tools for candidates preparing for the tax professional examination while also serving as reference materials for taxpayers to study tax laws and master tax skills.
At the time of this textbook's publication, we sincerely thank the leaders from the State Administration of Taxation and the experts and professors from relevant universities who participated in the writing and review of the textbook. Due to the urgency of the writing process, we kindly ask readers to point out any errors or omissions in the book.
National Tax Professional Qualification Examination Textbook Writing Team
December 2004