Taxation

Author: Huang Hu
Publisher:
Publish Date: 2006-01-01
Features:
To the Readers: Presented before you is a series of "Economic Management Curriculum Textbooks · Taxation Series" conceived and compiled by experts from the teaching guidance committee and from the political, industrial, and academic fields. The textbooks and supplementary materials are matched, combining theory and practice to provide you with a brand-new learning approach.
Teaching Source Text: Through clear, accurate, and lively descriptions, it enables you to grasp the basic concepts and principles of taxation.
Learning Guidance Section: By highlighting key and challenging points, providing background information, and extracting various question types and answers, it strengthens your mastery of the fundamental theories, methods, and skills of taxation.
Case Studies: Through case analysis and commentary, it cultivates your practical ability to analyze and solve problems. This set of books is not only an excellent textbook and supplementary material for learning taxation but also a valuable advisor and assistant for those engaged in practical work.
This book is divided into 15 chapters, systematically elaborating on tax theory. It begins with the basic concepts of public goods and government taxation, gradually introducing issues related to the overall nature of tax theory, such as the functioning mechanism of taxation, tax policies, tax burdens, tax risks, and tax costs. Then, it explores and analyzes theoretical issues related to different tax categories and types, including the tax system structure, taxes on goods and services, income taxes, property taxes, and other tax types. Finally, it introduces the basic principles and measures of China's tax system reform and discusses some cutting-edge issues in taxation.
Taxation is a branch of economics with rich practical content and profound theoretical implications. Tax knowledge can generally be divided into three major parts: tax theory, tax systems, and tax collection and management. The Taxation systematically elaborates on tax theory. The design and arrangement of tax systems in various countries, as well as the determination of tax collection and management methods, are all guided by fundamental tax principles. However, in recent years, due to the transformation of China's economic model and changes in related concepts, some of the original tax theories have become less adaptable to the realities of China's economic and social development.