Tax law

Author: Peng Linjun Xu Yan
Publisher:
Publish Date: 2005-03-01
Features: Tax law is the standard and behavior norm for the state to meet public needs and obtain disposable wealth without payment, inherently possessing authority and seriousness. Since China implemented comprehensive tax system reform in 1994, the basic system of tax law has largely been aligned with international standards. However, the tax system itself is in a state of constant evolution. With China's entry into the WTO, the tax system will continue to be reformed and improved, and knowledge of tax law is gaining increasing attention. Based on these understandings, the authors have compiled this book, which is designed to provide students with fundamental concepts and principles of tax law and the tax system. It offers a comprehensive, systematic, and concise introduction and explanation of China's current tax system, interpreting and teaching tax law in relatively plain language. At the end of each chapter, relevant exercises are provided to help students deepen their understanding of the learned content and enhance their tax application skills, making tax knowledge an integral part of economic and financial expertise. The book is both profound and accessible, emphasizing theory and practice equally, and features clarity, simplicity, practicality, and strong operationality. It is suitable for teaching in various universities and vocational colleges, as well as for on-the-job accounting and finance training, self-study, and further education.