National Taxation (Volume 1 and Volume 2)

Author: Lu Jianhua
Publisher:
Publish Date: 2004-08-01
Features: When compiling this book, attention was paid to grounding the theory in the socialist market economy. It primarily focuses on the tax issues commonly faced and needed to be resolved in the market economy, summarizes China's tax theory research achievements, and absorbs relatively mature tax theories and methods from market economy countries. It strives to establish a theoretical framework and content system that meets the requirements of the socialist market economy and is meaningful for practical guidance. In the description of the tax system, the main content is the 1994 tax system reform and the changes in tax policies and regulations in recent years. The book primarily focuses on the tax issues commonly faced and needed to be resolved in the market economy, summarizes China's tax theory research achievements, and emphasizes introducing the 1994 tax system reform and the changes in tax policies and regulations in recent years.