Study Guide for "International Taxation" (Second Edition)

Author: Zhu Qing
Publisher:
Publish Date: 2005-01-01
Features: This book is a supplementary learning guide for the "National Planning Textbook for Higher Education 'Fifteen-Year Plan'" titled "International Taxation" (Second Edition), edited by Professor Zhu Qing of Renmin University of China. The purpose of writing this learning guide is to broaden students' horizons, deepen their thinking, and comprehensively master and understand the basic knowledge, theories, and management skills of "International Taxation." It aims to improve learning quality and enhance exam-taking abilities. As a supplementary material for the "International Taxation" (Second Edition) textbook, this book aligns with the chapter structure of the textbook, also consisting of 10 chapters, each tailored to the content of the original textbook. Each chapter includes three parts: Background Materials, Exercises, and Reference Answers.
Background Materials include:
(1) Indicating the main topic of the chapter;
(2) Learning objectives and requirements. Based on the textbook content, the key points of each chapter are summarized and categorized into three levels—understanding, comprehension, and mastery—to highlight key and challenging areas;
(3) Background information. Each chapter provides relevant background knowledge or case studies related to the textbook content to enrich the material and offer readers a broader platform for learning and reflection.
Exercises include five types of questions: terminology explanations, fill-in-the-blanks, true/false, multiple-choice, and short-answer questions. The content of this section is focused on the learning difficulties and requirements of the chapter, designed to reinforce students' memory of key concepts.
Reference Answers provide answers to the exercises in the second section, serving as a reference for students' learning.
The features of this book are:
(1) The entire book is closely tied to the textbook content, offering learning strategies and methods, along with abundant background materials to enrich students' understanding of international taxation and help cultivate and improve their learning interest;
(2) The exercises highlight key points, with moderate difficulty levels, combining subjective and objective question types to suit the preparation and review for various exams;
(3) As a reference book for the textbook, the answers provided in this book offer only one possible approach or perspective for solving problems. When practicing or taking exams, students may adjust the answers based on this book or add or remove content. They may also answer from other angles or perspectives based on their own learning and understanding, as long as their answers are logical.
The "Background Materials" section of this learning guide incorporates some excellent works from related sources, and the authors would like to express their gratitude to the authors of those articles. This learning guide was edited by Zhu Qing as the chief editor and Wang Jun as the executive editor. The contributing members include Chen Ke, Liang Xiaoyuan, Chen Hang, Zhang Jianlong, and Zhou Runing. Due to our limited expertise and the urgency of the project, some errors may inevitably exist in the book. We sincerely invite readers to point them out.
Zhu Qing
December 2004