Tax Planning: Theory, Practice, Cases, Exercises

Author: Gai Di
Publisher:
Publish Date: 2006-01-01
Features: The guiding philosophy of this book is: First, to establish the concept of tax legal compliance, aiming to cultivate an awareness of tax compliance. Only those who understand, know, and abide by the law can effectively engage in tax planning. Second, it focuses on how to conduct tax planning, enabling students to master the fundamental theories, methods, principles, and skills of tax planning. To cultivate applied and interdisciplinary tax planning professionals, this book strives to integrate theory with practice as closely as possible, systematically elaborating on tax planning methods from both horizontal and vertical perspectives. The final two chapters are dedicated to case studies of domestic and international tax planning, highlighting their practicality. This allows students to develop practical tax planning skills while studying the theory. In addition to primarily serving as a textbook for college students majoring in financial management, accounting, auditing, and public finance and taxation, this book can also be used as a professional learning resource for practicing financial and accounting personnel, certified public accountants (CPAs), certified tax agents, lawyers, CFOs, and CEOs. The prerequisite courses for this subject include financial accounting, tax accounting (or tax law), and financial management. The key to learning tax planning lies in establishing the fundamental concepts of tax planning and grasping its essence and key points, rather than blindly applying rigid methods. The book is based on the current tax laws of China. If tax laws change, the new regulations should be followed.