Tax Administration (Second Edition)

Author: Wu Xudong
Publisher:
Publish Date: 2005-03-01
Features: Presented to you is a "Economic Management Curriculum Textbooks·Tax Series" conceived and compiled by experts from the teaching guidance committee and from the political, industrial, and academic fields. The textbooks and supplementary materials are matched, combining theory and practice to provide you with a brand-new learning approach.
Teaching Source Text: Through clear, accurate, and lively descriptions, it helps you master the basic concepts and principles of taxation.
Study Guide: By highlighting key and difficult points, providing background information, and extracting various question types and answers, it strengthens your grasp of the basic theories, methods, and skills of taxation.
Case Studies: Through case analysis and commentary, it cultivates your practical ability to analyze and solve problems.
This set of books is not only a good textbook and supplementary material for learning taxation but also a valuable advisor and assistant for those engaged in practical work.
Taxation is a form of participation in the distribution of social products or national income, undertaken by the state to fulfill its functions, relying on political power, and conducted according to predetermined standards, without compensation. To ensure the state can exercise its functions, collect taxes promptly and in full, and fully leverage the role of taxation, it is essential to have tax management.
"Tax Management" is a compulsory course for finance majors in higher financial and economic institutions. This textbook is one of the series developed by the Research Group on the 21st Century Curriculum System and Teaching Content of Finance Majors under the Ministry of Education. The book is divided into eleven chapters, covering topics such as an overview of tax management, the fundamentals of tax management, tax collection and management, tax inspections, tax administrative management, tax administrative penalties, tax administrative reconsideration and litigation management, and tax agency. During the writing process, the book collected and referenced recent research achievements on tax management in China and analyzed relevant issues in tax management practice from the perspective of cutting-edge tax management theory. Therefore, it can serve as both a professional learning resource for tax personnel and a reference for teaching and research personnel engaged in tax theory research.