Tax inspection

Author: Ai Huagao, Ying Rong
Publisher:
Publish Date: 2005-06-01
Features: This textbook can also serve as a reference for a wide range of practical workers in tax departments and tax and finance professionals. Based on China's current tax regulations and closely linked to the actual practice of tax inspection work, the textbook comprehensively and systematically elaborates on the basic theories, methods, and skills of tax inspection. The book consists of eight chapters: Chapter 1 is an introduction to tax inspection, Chapter 2 focuses on the inspection of accounting information, and Chapters 3 to 8 cover the inspection of specific tax types. To give learners a sense of being on-site during inspections, the book includes inspection cases for major tax types, especially the comprehensive case in corporate income tax inspection, which simulates the effect of an inspection and actively promotes the improvement of inspection skills. Tax inspection is a crucial part of tax collection and management work. Well-executed tax inspection is of great significance for the correct implementation of tax policies, promoting taxpayers' compliance with tax laws, ensuring the state's revenue, and fully leveraging the role of taxation in regulating the economy.