Tax Law Case Analysis

Author: Yang Zhiqing (Editor)
Publisher:
Publish Date: 2005-05-01
Features: To promote the construction of economic management disciplines in China, improve teaching quality, standardize teaching content, and compile a high-level, high-quality, and advanced "21st Century Curriculum Textbook" that integrates theory with practice, knowledge with inspiration, and is suitable for the teaching needs of various economic management disciplines in China, we organized experts and professors from the State Taxation Administration, the Chinese Academy of Social Sciences, Renmin University of China, Central University of Finance and Economics, South-Central University of Finance and Economics and Law, Northeast University of Finance and Economics, Xiamen University, accounting firms, and other "government-industry-academia" sectors under the direct leadership of the Higher Education Department of the Ministry of Education to actively carry out research, solicit opinions from all parties, and discuss the outline and key points of the textbook. After the preliminary draft of the textbook was completed, the preliminary drafts of each subject were reviewed separately, and careful revisions and improvements were made until the final draft was determined. This textbook is one of the important achievements of the Ministry of Education's key project "Research and Practice of Major Teaching Content Reform in Fiscal and Taxation Courses." It embodies the wisdom of experts and professors and is a crystallization of collective wisdom. Compared to similar textbooks and publications, this textbook has high authority, accuracy, practicality, and relevance. We hope that teachers from universities and colleges across the country continue to pay attention to and support this work, and at the same time, report any problems encountered while using this textbook and suggestions for improvement to the chief editors for reference in revision.
To the Readers
Before you is a "Economic Management Curriculum Textbook · Taxation Series" developed and written by experts from the teaching guidance committee and the "government-industry-academia" sectors. The textbook is matched with teaching aids, combining theory with practice, and providing you with a brand-new learning method.
Teaching Master: 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 types of questions and answers, it reinforces your understanding of the basic theories, methods, and skills of taxation.
Case Studies: Through case study reviews and comments, it cultivates your practical ability to analyze and solve problems.
This book is not only a good textbook and teaching aid for learning taxation but also a valuable advisor and assistant for those engaged in practical work.
Financial and Financial Department