Modern Public Finance and Taxation (Second Edition)

Author: Wang Tao, Editor-in-Chief
Publisher:
Publish Date: 2001-09-17
Features: This book primarily discusses tax theory and tax practices under China's current tax system. It systematically and comprehensively introduces the principles, calculation methods, and tax collection and management of various taxes under China's current tax system, particularly reflecting important changes in tax regulations in recent years. The book also briefly elaborates on the theoretical foundations of public finance, national budgets, government expenditures, and national debt, thereby helping readers grasp the overall position, role of taxes in national finance, and their relationship with other branches of public finance. Compared to similar books, this book's distinctive feature is its detailed introduction to China's current tax system within the theoretical framework of public finance, combined with practical explanations of various taxes. The content is both novel and intriguing, with clear and fluent narration, making it highly readable. Additionally, the book provides numerous examples and includes various types of exercises at the end of each chapter, which are beneficial for readers' learning. This book can serve as a textbook for relevant majors in colleges and universities and also as a reference for professionals in practical working departments.