Tax Economics

Author: Wang Guoqing
Publisher:
Publish Date: 2006-04-01
Features: Since the reform and opening-up, China's tax practice and theory have undergone tremendous changes, promoting the development of China's tax industry and enriching and deepening China's tax theory. However, there are still many new tax phenomena and issues awaiting us to solve. This book attempts to provide a correct understanding of the various new tax issues that have emerged during the reform. It acknowledges the achievements of China's tax reform practice and theoretical exploration while laying a stable foundation for the further reform and development of China's tax practice and theory. At the same time, it takes the labor value theory and surplus value theory as a starting point, elevating the study of tax issues to an economic level. Instead of discussing taxes in isolation to the basic principles of taxation, it analyzes them from the perspectives of macroeconomics and microeconomics, thereby establishing the foundational role of tax economics in the tax professional curriculum. To meet the demands of the new era and serve the needs of students in economics, management, and law, as well as a broad range of economic workers, we have compiled this textbook, "Tax Economics," based on previously published works such as "A Course in National Taxation" (post-1986), "China's Tax System" (1988, 1995), "Taxation" (1996), and "National Taxation" (2001). This book not only inherits the scientific aspects of China's tax theory construction but also incorporates existing research achievements in tax studies both domestically and internationally, striving to achieve standardization and innovation in its content organization.