China Tax Audit Complete Book Comprehensive Knowledge Volume (Upper)

Author: Lu Renfa Cui Junhui
Publisher:
Publishing Date: 2005-08-01
Features: The China Tax Audit Encyclopedia was jointly compiled by professional tax audit personnel from the National Taxation System and experts and scholars from higher education institutions who specialize in tax audit research over a period of five years. This book is a large-scale reference work that comprehensively reflects tax audit knowledge, theory, business, systems, and regulations in China. It will be published in volumes. The first volume, Comprehensive Knowledge Volume (Part 1) of the China Tax Audit Encyclopedia, has now been published. It includes content such as an overview of tax audit, the development history of tax audit, tax audit institutions and personnel, tax audit ethics, tax audit strategies, the management of tax-related complaint cases, the announcement of tax-related cases, tax audit sampling, project quality control in tax audit, tax audit statistics, tax audit evidence, investigation and evidence collection in tax audit, the review and judgment of tax audit evidence, tax administrative penalties, tax administrative compulsion, tax administrative reconsideration, tax administrative litigation, tax administrative compensation, basic knowledge of the General Principles of Criminal Law, basic knowledge of tax-related crimes, tax-related criminal proceedings, turnover tax audit, export tax refund audit, income tax audit, resource and property tax audit, behavior tax and additional tax audit, and foreign-related tax audit. The China Tax Audit Encyclopedia has the following characteristics: authority, professionalism, practicality, systematicity, and guidance. Although the China Tax Audit Encyclopedia has been finalized, this book is only a partial summary, generalization, and research outcome of tax audit work. It serves as a starting point for further discussion. It is hoped that more knowledgeable individuals will continue to engage in research in this field, allowing more and newer works to be published, effectively guiding the practice of tax audit work.