Tax collection and management

Author: Wang Xiuzhi
Publisher:
Publish Date: 2001-05-01
Features: The book is divided into twelve chapters. Chapter 1 introduces the general concepts and basic knowledge of tax collection and management, as well as the rights and obligations of both tax authorities and taxpayers. Chapters 2 to 6 elaborate on the basic procedures and practical operations of tax collection and management, including tax administration, tax payment, invoice management, tax inspection, and legal responsibilities. Chapters 7 to 10 discuss how tax authorities and taxpayers can resolve tax disputes legally, as well as their respective rights, obligations, and responsibilities, covering tax administrative penalties, tax administrative reconsideration, tax administrative litigation, and tax administrative compensation. Chapter 11 focuses on tax agent services, explaining the basic content of the tax agent system as a part of tax collection and management, and how taxpayers can apply for tax agent services. Chapter 12 explores the reform direction of the current tax collection and management model in China and proposes suggestions for tax collection and management issues related to e-commerce. This book can serve as a textbook for students majoring in public finance and taxation, financial accounting, and business administration at universities. It can also be used as a reference and training material for tax officials, corporate finance and accounting personnel, tax agents, and candidates preparing for the Certified Tax Agent and Certified Public Accountant exams. Additionally, it can be a practical guide for taxpayers to participate in tax collection and management and protect their rights.