Tax law

Author: Liu Xiaobing, Editor-in-Chief
Publisher:
Publishing Date: 2005-04-01
Features: The development and improvement of a market economy require a highly skilled team of economic intermediaries. As an important component of this team, the growth, expansion, and institutional soundness of the certified public accountant (CPA) profession play a significant supporting role in the development of China's market economy. Our national leaders have once said that the CPA profession is a cause that will last for generations. The high expectations and evaluation of the CPA profession by national leaders from a strategic perspective are unprecedented. This serves as both a and encouragement to CPAs and is also the highest honor bestowed upon them.
China has been restoring the CPA profession for nearly two decades, and CPA firms and the practicing CPA workforce have rapidly grown and strengthened. The rapid development of CPA practitioners is truly astonishing. With the swift growth of the Chinese economy, especially against the backdrop of the WTO, the pace of economic globalization has accelerated, and China's economy has increasingly integrated into the global economic trend. In this process, the development of the CPA workforce (in terms of both quantity and quality) has become increasingly important. However, in reality, the current CPA workforce in China falls short of meeting the urgent needs of a rapidly developing economy that is increasingly aligned with international standards, both in terms of quantity and the quality of practitioners. Fortunately, due to the nature of the CPA profession and its growing importance in China's national economy, tens of thousands of new entrants join the ranks of those preparing for the CPA exam each year, forming a vast pool of talent. Many outstanding university graduates are also eager to pursue a career in the CPA profession, which has helped replenish the industry with a large number of skilled professionals.
However, the requirements for CPA practice in China are very strict, and passing the CPA exam to obtain the CPA certification is the threshold for becoming a CPA. As a result, the competition for the exam is extremely fierce each year, and among hundreds of thousands of candidates, only a small fraction succeed. There are many reasons for this, and one significant factor is the failure to choose a study guide that is well-suited to individual exam needs.
Shanghai University of Finance and Economics Press has organized experienced faculty from the CPA exam preparation program at Shanghai University of Finance and Economics. Keeping pace with the times and the evolving CPA exam trends, the authors of this book, 《——》, are revised and updated annually. The authors of this book are mostly top-tier educators in the field of CPA training, who possess both deep theoretical knowledge and practical experience in CPA operations. For many years, they have remained committed to teaching at the frontline, training hundreds of thousands of students annually and making significant contributions to the cultivation of outstanding CPA talent. Therefore, it is only natural for them to author CPA study materials.
One of the subjects in the National CPA Qualification Examination is 《Tax Law》, a discipline that focuses specifically on China's current tax system. It is both theoretically grounded and highly practical, providing a comprehensive introduction to the basic content of tax law under China's market economy conditions. The course centers on turnover tax and income tax systems, with the framework of relevant laws and regulations issued by the state. It introduces the basic concepts, content, and specific application methods of various individual tax laws (primarily tax entity laws).
The content of this textbook is divided into eighteen chapters, which can be broadly categorized into three parts. The first part is an introduction to the general principles of tax law, covering fundamental concepts, tax legal relationships, elements of tax entity law, and the tax legal system. This part lays the theoretical foundation for subsequent studies. The second part is the core content of tax law, which specifically introduces sixteen commonly used tax types in China, including the current value-added tax (VAT), consumption tax, business tax, corporate income tax, income tax for foreign-invested enterprises and foreign enterprises, individual income tax, resource tax, etc. Through this part, students should gain a thorough understanding, familiarity, and mastery of these tax laws, laying a solid professional foundation for future work. The third part introduces the content of tax procedural law, including tax collection and management and tax administrative legal systems. Tax collection and management law primarily covers the "management, collection, investigation, and disposal" of taxes, while tax administrative legal systems include administrative penalties, administrative reconsideration, administrative litigation, and administrative compensation. When studying this part, students can appropriately summarize and organize the relevant content through understanding and comparison, which will aid in memorization.