Taxation: Continuing Education Series Textbook for Higher Education Institutions

Author: Qian Shuping
Publisher:
Publish Date: 2005-10-01
Features: Since the reform and opening-up, the role of taxation has been increasingly recognized, especially in the process of establishing and improving the socialist market economy system. At the same time, with the establishment and perfection of the modern tax system, China's tax law system has also become increasingly complex. Therefore, to help college students, government officials, and business managers understand and master the fundamental theories of taxation and the country's new tax policies and systems more profoundly, timely, and comprehensively, we have meticulously compiled the book "Taxation." In the writing process, the book is grounded in the socialist market economy, fully absorbing the reasonable components of traditional tax theory and the more mature tax theories of modern market economy countries. It introduces tax theory, policies, and systems in an accessible, concise, and practical manner, integrating theoretical depth, policy relevance, and practicality. This book can be used as a teaching material for undergraduate and associate degree students in higher education institutions, as well as a reference for tax and finance officials and corporate financial staff.