Tax Law - (Second Edition)

Author: Li Keqiao, Kang Huiying (Editor-in-Chief)
Publisher:
Publish Date: 2007-02-01
Features: This book is based on the new tax laws, regulations, and rules, systematically introducing the theoretical and practical knowledge of China's tax laws. The book is divided into 11 chapters, covering fundamental tax law knowledge, tax substantive law, and tax procedural law. Chapter focuses on theoretical knowledge, introducing the basic principles of tax law. Chapters 2 to 10 cover the content of tax substantive law in the following order: Value-Added Tax, Consumption Tax, Business Tax, Customs Duty, Resource Tax, Property Tax, Specific Behavior-Purpose Taxes, Corporate Income Tax, and Individual Income Tax. Chapter 11 focuses on tax procedural law. The book emphasizes the combination of theory and practice, with a strong emphasis on the calculation and payment of various taxes in the substantive law. This book serves as a textbook for students majoring in finance and economics at vocational and technical colleges. It is also suitable for use in other educational forms such as TV universities, evening universities, vocational universities, correspondence universities, and distance education programs. Additionally, it can be used as a reference book for personnel engaged in tax-related matters.