Tax Planning - Theory, Practice, Cases, Exercises

Author: Gai Di
Publisher:
Publish Date: 2006-05-01
Features: The guiding philosophy of this book is first to establish the concept of tax legal compliance, aiming to cultivate awareness of tax compliance. Only those who understand, know, and abide by the law can effectively engage in tax planning. Second, it focuses on how to conduct tax planning, enabling students to master the fundamental theories, methods, principles, and skills of tax planning. To cultivate applied and interdisciplinary tax planning professionals, this book integrates theory and practice as closely as possible, systematically elaborating on tax planning methods from both vertical and horizontal perspectives. The last two chapters are dedicated to case studies of domestic and international tax planning, highlighting their practicality. This allows students to develop practical tax planning skills while studying the theory. In addition to being primarily suitable for college students majoring in financial management, accounting, auditing, and public finance and taxation, this book can also serve as a professional learning resource for practicing financial and accounting personnel, certified public accountants (CPAs), certified tax agents, lawyers, CFOs, and CEOs. The prerequisite courses for this subject include financial accounting, tax accounting (or tax law), and financial management. The key to learning tax planning is to establish the fundamental concepts of tax planning and grasp its essence and key points, avoiding rigid application. The book is based on the current tax laws of China. If tax laws change, the new regulations should be followed.