Company Tax Law Theory

Author: Chen Shaoying
Publisher:
Publish Date: 2005-10-01
Features: Under the market economy conditions, taxation is the main source of funding for the government to provide public goods and an important means to achieve macro-control. Particularly in China, taxation is related to the reform and development of state-owned enterprises, to the improvement of people's living standards, and to the prosperity and stability of the country and long-term social order. This book analyzes the relevant theories and practical issues in the process of companies dealing with taxes, divided into two parts. The first part mainly discusses the basic theoretical issues of tax laws related to companies, such as why companies need to pay taxes, the issues of tax elements in the corporate tax system, and the establishment, development, and improvement of the current legal system for corporate tax-related issues in China. The second part mainly explores some hot and difficult tax-related issues in the process of companies investing, operating, and distributing, such as the tax legal issues of pollution behavior in corporate production and operation, the legitimate tax-saving issues of companies, and the legislative issues of corporate tax avoidance and anti-tax avoidance.