Tax management

Author: Zhang Yanchun
Publisher:
Publish Date: 2005-10-21
Features: As one of the core courses for finance and taxation majors in higher education, Taxation Management possesses distinct professional characteristics. Based on the Tax Administration Law and other relevant laws and regulations, this textbook strives to comprehensively and systematically introduce the theory and practice of tax management. In terms of its structure, the book emphasizes both theoretical elaboration and analysis while also reflecting the practical operational aspects of tax administration and the latest achievements of tax administration reforms. It also stresses the importance of taxation in accordance with the law and the protection of the rights and obligations of both taxpayers and tax authorities. The book is divided into ten chapters:
Chapter 1: Introduction to Tax Management, which elaborates on the basic concepts and knowledge of tax management;
Chapter 2 to Chapter 7, which cover the basic procedures and specific practical operations of tax collection and management, including fundamental tax management, tax declaration, tax collection, the theory and practice of tax inspection, and tax legal liability;
Chapter 8: Tax Administrative Judicial System, which discusses how taxpayers and tax authorities resolve tax disputes legally, as well as the rights, obligations, and responsibilities arising from such disputes;
Chapter 9: Tax Agency, which introduces the basic theories of the tax agency system as a component of tax management;
Chapter 10: Tax Administration Models, which primarily explores the reform direction of China's current tax collection and management model, the impact of e-commerce development on tax management, and China's tax administration informatization construction, proposing ideas for establishing a new framework of law-based, institutionalized, scientific, and modern tax administration.