China Taxation System (Second Edition)

Author: Ma Haitao
Publisher:
Publish Date: 2004-06-01
Features: This textbook is divided into 14 chapters, broadly categorized into three parts. The first part is an introduction, which covers the basic concepts and theoretical issues of the tax system. It primarily includes the concept of the tax system, the constituent elements of the tax system, the classification of tax systems, and tax law. The second part, from Chapter 2 to Chapter 13, is based on China's current tax policies and regulations, providing a detailed introduction to the main content of various taxes in China's current tax system, as well as specific rules for tax calculation and payment. The third part primarily introduces the direction and approach of China's tax system reform from the perspective of the new round of tax system reforms. During the writing process of this textbook, efforts were made to reflect the new developments in tax system reforms both domestically and internationally, incorporate the latest achievements in tax system research, and include insights gained by the author from teaching and research. In terms of content, the textbook focuses on explaining the basic theories and common knowledge of the tax system, analyzing the spirit of various tax laws and policies, as well as the difficulties and key issues of the current tax system. For this reason, in addition to review questions at the end of each chapter, the textbook also includes specially prepared supplementary learning materials, offering a large number of case studies and further reading materials, which helps to enhance the reader's comprehensive analytical and knowledge application skills.