Tax law

Author: Chinese Institute of Certified Public Accountants
Publisher:
Publish Date: 2005-04-01
Features: This book is printed on light blue writing paper and comes with an Economic Regulations Compilation (Tax Law) CD-ROM for candidates' review and reference. If not included, it is not an authentic version; candidates are advised to identify it. To support the 2005 National Unified Examination for Certified Public Accountants and better serve candidates, the Chinese Institute of Certified Public Accountants organized relevant experts to compile teaching materials for five subjects—Accounting, Auditing, Financial Management, Economic Law, and Tax Law—and a reference book, the Economic Regulations Compilation, based on the "2005 National Unified Examination Syllabus for Certified Public Accountants" issued by the Ministry of Finance's Certified Public Accountants Examination Committee. The teaching materials for the five subjects were revised and compiled based on changes in laws, regulations, and systems over the past year and new developments in theoretical research. After revision, the entire set of teaching materials fully reflects the basic requirements for the knowledge structure and professional competence of Certified Public Accountants. The Economic Regulations Compilation, based on the 2004 edition, includes the latest relevant laws, regulations, and systems, serving as a supplement to help candidates better understand the entire set of teaching materials. It enables candidates to deepen their comprehensive understanding of relevant professional fields and knowledge, while also being practical for Certified Public Accountants and other relevant personnel in society. Additionally, to facilitate candidates' reference, we have produced CDs for each subject covering the relevant regulations, which are appended to the end of each teaching material.