Study Guide for "International Taxation" (Second Edition)

Author: Zhu Qing
Publisher:
Publish Date: 2004-12-01
Features: This book is a supplementary learning guide for the "National Planning Textbook for Ordinary Higher Education 'Fifteen-Year Plan'" International Taxation (Second Edition), edited by Professor Zhu Qing of Renmin University of China. The purpose of writing this learning guide is to help students broaden their horizons, deepen their thinking, and comprehensively master and understand the basic knowledge, theories, and management skills of International Taxation. It aims to improve learning quality and enhance exam-taking abilities. As a supplementary guide for the International Taxation (Second Edition) textbook, this book aligns with the chapter structure of the main textbook, also consisting of 10 chapters, each tailored to the content of the original textbook. Each chapter includes three parts: Background Materials, Exercises, and Reference Answers.
Background Materials include:
(1) Indicating the main theme of the chapter;
(2) Learning objectives and requirements. Based on the textbook content, key points of each chapter are summarized and categorized into three levels—understanding, comprehension, and mastery—to highlight key and challenging areas;
(3) Background information or case studies related to the textbook content, enriching the material and providing readers with a broader platform for learning and reflection.
Exercises include five types of questions: terminology explanations, fill-in-the-blanks, true/false, multiple-choice, and short-answer questions. This section is carefully designed to focus on learning difficulties and requirements, helping students reinforce their understanding of key concepts.
Reference Answers provide answers to the exercises in the second section, serving as a reference for students' learning.
The features of this learning guide are:
(1) The book is closely tied to the textbook content, offering learning strategies and methods, along with abundant background materials to enrich students' understanding of international taxation and help cultivate and enhance learning interest;
(2) Exercises emphasize key points, with moderate difficulty levels, combining subjective and objective question types to suit various exam preparation and review needs;
(3) As a supplementary textbook reference, the answers provided in this book offer only one approach to solving problems and perspectives for analysis. When practicing or taking exams, students may adjust their answers based on these references, or they may respond from other angles or with different viewpoints, as long as their reasoning is logical.
The "Background Materials" section of this learning guide incorporates some excellent works, and the authors would like to express their gratitude to the contributors of these articles.
This learning guide was edited by Zhu Qing as the chief editor and Wang Jun as the executive editor. The contributing authors include Chen Ke, Liang Xiaoyuan, Chen Hang, Zhang Jianlong, and Zhou Runing. Due to limited expertise and time constraints, some errors may still exist in the book. We sincerely invite readers to point them out.
Zhu Qing
December 2004