New Tax Law

Author: Liu Xuehua
Publisher:
Publish Date: 2003-08-01
Features: This book was compiled to meet the teaching needs after the implementation of the new tax system. The author is based on regulations, focuses on novelty, and emphasizes practicality; it is easy to understand. The book is divided into 20 chapters: Introduction, Value-Added Tax, Consumption Tax, Business Tax, Customs Duty, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Resource Tax, Urban Land Use Tax, Land Value-Added Tax, Stamp Duty, Urban Maintenance and Construction Tax and Education Fee Surcharge, Vehicle Purchase Tax, Vehicle and Vessel Use Tax, Real Estate Tax, Deed Tax, Agricultural Tax, and Taxation Collection and Management Legal System. Based on the current tax system, the book insists on linking theory with practice, focusing on innovation and practicality. It provides a comprehensive, detailed, and specific explanation of each tax type; the structure is well-organized, the language is concise, and the reasoning is easy to understand. It can be used as a textbook for finance, accounting, and taxation majors in colleges and universities, as well as a self-study book for economic management personnel. This book was compiled to meet the teaching needs after the implementation of the new tax system. The author is based on regulations, focuses on novelty, and emphasizes practicality; it is easy to understand. The book is divided into 20 chapters: Introduction, Value-Added Tax, Consumption Tax, Business Tax, Customs Duty, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Resource Tax, Urban Land Use Tax, Land Value-Added Tax, Stamp Duty, Urban Maintenance and Construction Tax and Education Fee Surcharge, Vehicle Purchase Tax, Vehicle and Vessel Use Tax, Real Estate Tax, Deed Tax, Agricultural Tax, and Taxation Collection and Management Legal System. Based on the current tax system, the book insists on linking theory with practice, focusing on innovation and practicality. It provides a comprehensive, detailed, and specific explanation of each tax type; the structure is well-organized, the language is concise, and the reasoning is easy to understand. It can be used as a textbook for finance, accounting, and taxation majors in colleges and universities, as well as a self-study book for economic management personnel.