Tax Theory and Practice

Author: Ni Xiangnan
Publisher:
Publish Date: 2006-01-01
Features: This textbook is developed in line with the spirit of the Ministry of Education's initiative to accelerate the cultivation of high-quality applied talents, catering to the teaching requirements and characteristics of economics and management majors in applied undergraduate universities and vocational and technical colleges. It emphasizes both the analysis and summary of fundamental tax theories and the practical application of tax collection and payment operations. Particularly in reflecting the new content of China's tax system reforms, it strives to be concise, specific, and practical, ensuring the textbook meets the needs of both classroom teaching and self-study. In terms of tax theory, it covers topics such as the nature of taxation, tax effects, and tax principles. In terms of tax practice, it explains the basic policies, content, and collection management measures of various taxes implemented in China.