Tax Practice

Author: Yang Xiaoming
Publisher:
Publish Date: 2003-12-01
Features: Based on the fundamental theories of the socialist market economy system, this book focuses on introducing the latest content of China's tax substantive law and tax procedural law. It covers the legislative spirit, collection system, tax amount calculation, and declaration and payment methods for each tax, the accounting treatment of major tax types, as well as China's tax management system, tax collection management regulations, and tax administrative judicial system. The book has a rigorous structure and up-to-date, detailed content. Through case studies and exercises designed for each chapter, it enhances students' practical application skills, highlighting its applied nature. This book serves as a textbook for higher vocational education in economic management majors and can also be used as a reference for adult education and civil servants.