90-day Breakthrough -- Tax Law (2005 Edition)

Author: An Zhongwen
Publisher:
Publish Date: 2005-05-01
Features: This book integrates a set of effective learning methods into the writing of professional knowledge. If you can correctly use this book under its guidance, complete the review plan on time, in quality, and in quantity, you will not only pass the exam with ease but also master a set of lifelong learning methods. Each chapter in this book generally contains three levels of content. They are "Outline Overview," "Key Applications," and "Review and Integration." The learning methods for these three parts are different, and during the second and third rounds of review, one part may be emphasized while the other is no longer reviewed, reflecting a progressive learning method.
"Outline Overview" includes past exam points and key content from the textbook. For the difficulties in these points, the book provides typical examples in "Key Applications" to help you better understand the concepts through application. You can read the concepts while flipping through the corresponding examples in "Key Applications" to reinforce your understanding of the relevant principles.
The exercises in "Review and Integration" are designed to improve your comprehensive problem-solving skills. You are required to cover the answers and attempt to complete them independently. When doing these exercises, if you make mistakes or find difficult areas, make a note to revisit them during the next round of review. When necessary, compare your mistakes with the correct answers next to them to identify and analyze the reasons for the errors.
Tax law textbooks are generally structured with one chapter for each type of tax, with several sub-sections under each chapter, each with a different title. The logical structure of each chapter is actually the same. For every type of tax, you should focus on three key issues: first, who is taxed; second, how to calculate the tax; and third, how to manage it. Once you master these three issues, you will have grasped the entire content of a tax type. The first and third issues test strong understanding and memorization, while the second issue is key to learning how to apply them.