Chinese Taxation and Planning

Author: Li Jie
Publisher:
Publish Date: 2006-07-01
Features: This book is written based on the characteristics of vocational and technical education, with the cultivation of applied talents as the training goal. It is compiled on the basis of summarizing the experience of vocational education reform. The book consists of 10 chapters, including: Introduction, Value-Added Tax, Consumption Tax, Customs Duty, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Other Tax Species, and Tax Collection and Management. It provides a detailed introduction to the basic concepts of the current tax system, the calculation and payment regulations of various taxes, the basic principles of tax planning, and the methods and techniques of tax planning for each tax species. Cases are provided for difficult and key issues. Exercises are appended after each chapter. This book can be used as a teaching material for vocational colleges, technical colleges, adult universities, correspondence universities, and other adult institutions, as well as a reference book for self-learners and economic management professionals.