Tax and Collection Correspondence---Handling the Relationship Between Tax Collectors and Taxpayers

Author: Zhang Zhongxiu
Publisher:
Publish Date: 2001-09-16
Features: The book is divided into six chapters:
Chapter 1: Tax System, which introduces the fundamentals of taxation, enabling taxpayers and business managers to gain an overall understanding of the background, tax structure, tax authorities, tax legislation and policy-making, tax legal liability, tax administrative review and tax litigation, tax agency, and tax planning of China's current tax system.
Chapter 2: Tax-Collection Relationship, which focuses on the formation of taxes and the realization of tax revenue, elaborating on the various relationships between tax authorities and taxpayers during the tax-collecting process, with a particular emphasis on the tax legal relationship and its content—the rights and obligations of both parties.
Chapter 3: Tax-Collection Procedures, which describes the entire process of tax-collection procedures, the link connecting tax authorities' administration and taxpayers' compliance, including tax registration, bookkeeping and document management, tax declaration, tax collection, tax inspection, and tax penalties.
Chapter 4: Tax-Collection Disputes, which provides a detailed and comprehensive explanation of tax administrative review and tax litigation as procedures for resolving tax disputes.
Chapter 5: Tax Authority's Tax Planning, which introduces tax planning from the perspective of tax authorities, as this is the behavior of governments and tax authorities, mainly including planning in the legislative process and planning in the administrative process.
Chapter 6: Taxpayer's Tax Planning, which introduces tax planning from the perspective of taxpayers, specifically covering three aspects: tax avoidance planning, tax savings planning, and tax transfer planning.
With years of experience in tax theory research and practical operations, we believe that after reading this book, you will have a deeper understanding of the foundation, rights and obligations, procedures, dispute resolution, and tax planning from both the tax authority and taxpayer perspectives in the tax-collecting process.