National Taxation

Author: Chen Zhongshao Jianhua
Publisher:
Publish Date: 2004-02-01
Features: Basic knowledge and important theories of the concept, policy, system, and management of taxation in the operation of modern market economy; the main content of China's current tax system and the current policies and regulations of various taxes; China's current tax administration system. This book emphasizes both theory and practice, covering fundamental concepts and theories of taxation, as well as specific systems and regulations of the current Chinese tax system. It also reflects the latest tax data and changes in tax system reforms, and provides a forward-looking introduction to the prospects of China's tax system reform. This book is suitable for university finance and economics majors as a textbook for courses such as National Taxation, Chinese Tax System, and Tax Law.