Tax management

Author: Li Qing
Publisher:
Publish Date: 2006-09-01
Features: While this textbook provides a comprehensive introduction to tax collection and management business, it also presents the dynamic developments in current theory and practice in a logical system, aiming to reflect the contemporary changes and latest achievements in tax management. The book is divided into three parts: Part I covers fundamental issues, including the concept of tax management, the subjects and functions of tax management, tax management philosophy, and the legal basis for tax management. Part II focuses on micro-management, organized in the order of relevant content in the Tax Collection and Management Law. However, in addition to daily tax collection and management practices, this part also provides dedicated chapters on important issues such as performance management of tax personnel, business process reengineering, cross-border tax management, and anti-avoidance tax management. Part III discusses tax policies and tax system reform, including tax system reform, economic growth and stability, and tax management systems.