Taxation Basics and Practice

Author: Xiao Yan
Publisher:
Publish Date: 2005-02-01
Features: Based on the theory of market economy and the principles of public finance, this book is grounded in China's current tax system and tax management, adhering to the principle of integrating theory with practice. It comprehensively and systematically elaborates on the fundamental theories, knowledge, and skills of taxation. The book is divided into 8 chapters, covering specific content such as an overview of taxation, tax system elements, turnover tax system, income tax system, property and behavior tax system, resource tax system, tax collection and management, tax inspection, tax agency, and tax planning. The book is well-structured, highly practical, and includes carefully designed review questions at the end of each chapter to meet the requirements of vocational and technical education. It can serve as a textbook for finance and economics majors in vocational schools and also as a training manual for working professionals.