Finance and Taxation

Author: Lu Jianhua (Editor)
Publisher:
Publish Date: 2005-06-01
Features: This book is based on the principles of finance and taxation, focusing on China's fiscal and tax activities, with the main content being the socialist fiscal and tax theory and regulations characteristic of China. It emphasizes explaining the content, formation conditions, characteristics, and lessons learned of China's distinctive fiscal and tax practices and legal norms, while also incorporating fiscal and tax theories from Western countries and other relevant systems and methods from abroad. The book comprehensively and systematically elaborates on the fundamental theories and knowledge of fiscal and tax matters, striving to reflect the developments, changes, and practical experiences of China's economic system reform and fiscal and tax reforms in recent years through the integration of theory and practice. This book can serve as a textbook for finance, taxation, accounting, and other economic and financial majors, as well as a self-study and training resource for working professionals.