Chinese Taxation and Planning - (Finance and Economics Category)

Author: Li Jie
Publisher:
Publish Date: 2006-07-01
Features: This book is written based on the characteristics of higher vocational and technical education, with the cultivation of applied talents as the training goal. It is compiled on the basis of summarizing the experience of higher vocational teaching reform. The book consists of 10 chapters, including: Introduction, Value-Added Tax, Consumption Tax, Customs Duty, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Other Tax Species, Tax Collection and Management. It provides a detailed introduction to the basic concepts of the current tax system, the calculation and payment regulations of taxes for various tax species, the basic principles of tax planning, and the methods and skills of tax planning for each tax species. Cases are provided for difficult and key issues. Exercises are attached after each chapter. This book can be used as a teaching material for adult colleges such as higher vocational colleges, higher colleges, vocational colleges, correspondence colleges, etc., and can also be used as a reference book for self-learners and economic management personnel.