Practical Tax Planning Experience Cases

Author: Gao Yinghong
Publisher:
Publish Date: 2005-12-01
Features: This book focuses on practical applications, based on tax policies and laws, following the accounting procedures of taxpayers. It analyzes more than 100 tax cases in 15 current tax categories, including Value-Added Tax, Consumption Tax, Business Tax, Urban Maintenance and Construction Tax, Customs Duty, Resource Tax, Land Value-Added Tax, Urban Land Use Tax, Property Tax, Vehicle and Vessel Tax, Stamp Duty, Deed Tax, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, and Individual Income Tax. Each case is accompanied by analysis and comments to help readers learn by example and continuously improve their tax inspection and tax practice skills. This book serves as both a reference for teaching and research in financial and tax programs as well as in economic management programs at higher financial institutions, and an ideal reference for learning and training for enterprises, intermediaries, and tax authorities. Through systematic study of this book, students can adapt to the work of financial and tax departments, acquiring the skills required of civil servants in such institutions. It also equips students with the tax accounting knowledge needed for financial work, preparing them to become financial professionals. Additionally, the book prepares students for work in intermediaries, providing them with the tax agent knowledge and audit and accounting skills required of certified public accountants and certified tax agents.