Tax Law (Self-Taught 2003 CPA National Unified Examination Rapid Guidance Book)

Author: Liu Xiaobing
Publisher:
Publish Date: 2003-03-01
Features: One of the subjects for the National Certified Public Accountant Qualification Examination, "Tax Law," is a course specifically designed to introduce China's current tax system. It has a certain theoretical foundation but is primarily very practical. It comprehensively covers the basic content of tax law under China's market economy conditions. The course focuses on turnover tax and income tax systems, using the framework of relevant laws and regulations issued by the state to introduce the basic concepts, content, and specific application methods of various individual tax laws (primarily tax substantive laws). The content of this course textbook is divided into eighteen chapters, which can be broadly summarized into three parts: Chapter 1 forms the first part, Chapters 2 to 16 make up the second part, and Chapters 17 and 18 constitute the third part.