This book is a textbook for economics and management majors in applied colleges and universities. The book is guided by the basic theories of tax law and based on the latest (as of December 2021) tax laws and regulations, systematically clarifying the basic principles and main systems of tax law. The specific contents include my country's current value-added tax law, consumption tax law, customs law, corporate income tax law, personal income tax law, real estate tax law, vehicle and vessel tax law, stamp tax law, deed tax law, resource tax law, environmental protection tax law, land value-added tax law, urban land use tax law, urban maintenance and construction tax law, vehicle purchase tax law, cultivated land occupation tax law, tobacco tax law and tax collection and administration law. The book is based on absorbing and drawing on the advantages and experience of the construction of traditional general undergraduate textbooks and higher vocational and technical textbooks, and is employment-oriented. It is theoretically higher than higher vocational and higher technical textbooks, and is higher than traditional undergraduate college textbooks in terms of practical ability cultivation. It embodies the spirit of "novel", "comprehensive" and "practical" and strives to explain the profound things in simple terms and is easy to understand, so that readers can have a relatively comprehensive understanding of my country's current tax laws in a short period of time.
Reader comments
It is comprehensive in content and easy to understand. For example, the explanation of personal income tax law in the book gave me a clearer understanding of my own taxes. I especially liked the part about tax collection and administration in the book, and I felt that I learned a lot of practical knowledge. All in all, this is a book well worth reading!
It is comprehensive in content and easy to understand. For example, the explanation of personal income tax law in the book gave me a clearer understanding of my own taxes. I especially liked the part about tax collection and administration in the book, and I felt that I learned a lot of practical knowledge. All in all, this is a book well worth reading!