Chinese taxation

Author: None
Publisher:
Publish Date: 2005-04-01
Features: This book is written in accordance with the teaching requirements of higher vocational education. It consists of 12 chapters, covering main topics such as: an overview of taxation, the elements and classification of the tax system, tax principles, the establishment and development of China's new tax system, an overview of the current tax system in China, turnover tax system, income tax system, resource tax system, property tax system, behavior tax system, tax collection and management, and the reform of the tax management system. This textbook aims to meet the needs of higher vocational and technical education reform and reflects the characteristics of such textbooks. It incorporates the latest content in tax theory and tax systems, emphasizes practical application, and is highly applicable, practical, and operational. Each chapter is equipped with typical examples and exercises to facilitate students' mastery and understanding of the material. This book can serve as a textbook for 2-year and 3-year higher vocational and technical colleges, higher secondary colleges, workers' universities, part-time universities, evening universities, correspondence universities, and adult education institutions at the junior college level, as well as a reference for economics and management professionals engaged in economic management.