Tax Law (I)

Author: Tax Professional Qualification Examination Textbook
Publisher:
Publishing Date: 2005-01-01
Features: Tax Law I – 2005 Designated Textbook for the National Tax Professional Qualification Examination
The tax professional industry is a new type of economic certification and social intermediary service industry. It serves both the state and taxpayers, possessing dual functions of tax certification and tax-related services. Developing the tax professional industry is essential for improving the socialist market economy system and serving the state's tax needs. The standardized development of the tax professional industry is beneficial in reducing tax collection costs, standardizing tax collection and payment behaviors, improving the quality of tax compliance 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 implementation of the national unified examination in 1998, the state has held the examination annually, with a total of 7 sessions conducted so far, attracting 1,845,523 applicants and 62,000 individuals 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, as well as experts and professors from various institutions, to revise and adjust 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 past tax professional subjects. For example:
- Tax Law (I) added customs duties and adjusted certain content related to value-added tax, consumption tax, and business tax;
- Tax Law (II) removed content on urban construction tax and education surcharge;
- Tax Agent Practice added tax level assessment and condensed the basic procedures for tax administrative litigation;
- Tax-Related Laws added the "Administrative Licensing Law," strengthened content on tax administration and tax-related crimes, and removed the "Insurance Law" and "Negotiable Instruments Law";
- Finance and Accounting emphasized accounting content while reducing financial content.
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 a supplementary 2005 National Tax Professional Qualification Examination Practice Book, making a total of 6 volumes. The textbooks aim to highlight the fundamental knowledge and operational skills required of tax professionals, with detailed and specific content that is highly authoritative, applicable, and practical. They serve as essential reference materials for candidates preparing for the tax professional examination, as well as reference books for taxpayers studying tax laws and mastering tax-related skills.
At the time of this textbook's publication, sincere gratitude is extended to the leaders of the State Administration of Taxation and experts and professors from relevant institutions who participated in the writing and review of the textbook. Due to the urgency of the writing process, any omissions or errors in the book are kindly requested to be pointed out by readers.
National Tax Professional Qualification Examination Textbook Writing Team
December 2004