Tax Administration (3rd Edition)

杨森平 / 周清 / Li YingJinan University Press · ChinaSep 2025

Rating 3.4
Word count
310K words
Chapters
85
ISBN
9787566833778

Tags

Finance and Economics Collection ModelsTax-related ManagementTax PolicyTax RegistrationTax SystemTax AdministrationTax Source MonitoringManagement PracticeTax FilingTax Assessment

Summary

Grounded in the current Tax Collection and Administration Law and related tax policies, this book focuses on government tax administration and enterprise tax-related management, systematically examining the theory and practice of tax administration and exploring and analyzing in depth the hot issues in government tax administration in recent years. The book comprises 16 chapters, covering an overview of tax administration, the tax administration system, tax registration and filing, tax-related information management, tax collection and administration models, tax source monitoring and tax assessment, anti-avoidance management, taxpayer services and tax risk management, customs duty and import-export tax administration, international tax administration, tax inspection and tax audit, legal liability, administrative penalties and dispute resolution, tax planning, accounting and statistical management, social insurance premium and non-tax revenue management, and the modernization of tax administration.

Editor's review

Tax Administration (3rd Edition), led by Professor Yang Senping of Jinan University, is a classic textbook in taxation with a mature framework and solid content. Built on China's current tax laws and regulations and collection practices, it systematically explains the basic theories, institutional framework, and operational practices of tax administration. Compared with previous editions, the 3rd Edition keeps pace with the latest developments such as the Golden Tax Phase IV project and the deepening of tax collection reform, and adds and deepens frontier topics including the optimization of taxpayer services, tax risk prevention and control, and the application of big data in taxation, reflecting a strong sense of the times and practicality.

The book's outstanding value lies in its clear logical structure and close integration of theory and practice. It not only analyzes in detail core processes such as tax registration, account book and voucher management, tax filing, tax collection, and tax inspection, but also explores in depth difficult issues such as tax legal liability and tax administrative remedies, building a complete knowledge map for readers. The author team combines deep academic expertise with policy consulting experience, ensuring the authority and accuracy of the content. For students in finance and economics, this book is an ideal reader for building a solid foundation in tax administration knowledge; for tax and finance practitioners, it is a reliable reference book for consultation and updating their knowledge system at any time. Its content is rigorous and detailed, and its discussion is plain and restrained, avoiding empty theoretical piling and showing the professional weight expected of a textbook.

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Reading tips

  1. It is recommended to read in chapter order, first building an overall framework of tax administration and then going into specific links
  2. When reading, refer to the latest policy documents on the official website of the State Taxation Administration to compare and understand the theories in the book
  3. Focus on the review questions and cases at the end of each chapter, which help transform theoretical knowledge into the ability to solve practical problems

About the publisher

Jinan University Press China · Founded in 1989

Jinan University Press is a comprehensive university press known for publishing in language and writing, history and culture, and medicine. Judging from the 2,481 titles in the database, its publishing focuses on language and writing research, the compilation of unearthed documents, Chinese culture and Eastern philosophy, traditional Chinese medicine, and grassroots medical standards. Representative books include the Chinese Dictionary (Second Edition), the series on the collected interpretation and modern translation of Warring States documents from the Language Services Series and the series on the language of unearthed documents, Chinese Cultural Psychology (6th Edition), Illustrated Compendium of Traditional Chinese Medicine Processing Techniques, and Construction and Technical Standards for Standardized Bronchoscopy Rooms in Primary-Level Pediatrics. In terms of authors, scholars such as Zhu Cheng, Zhang Yujin, Wang Fengyan, Zheng Hong, Cao Hui and Ma Zhiguo form its author base in language and documents, cultural psychology, and traditional Chinese medicine. In terms of publishing characteristics, the press emphasizes the collected interpretation and modern translation of unearthed documents and language service research, while also systematically organizing cultural psychology and medical techniques. Public information on specific matters such as overseas Chinese-language education is limited and is therefore not elaborated here.

Contents

  1. 版权信息
  2. 前言
  3. 第一章 税务管理概述
  4. 第一节 税务管理的概念和必要性
  5. 第二节 税务管理的原则
  6. 第三节 税务管理的法律依据
  7. 第四节 税务管理的方法
  8. 第二章 税收管理体制
  9. 第一节 税收管理体制的概念和原则
  10. 第二节 税收权限的划分
  11. 第三节 税务机构设置和税收征管范围划分
  12. 第三章 税务登记和纳税申报
  13. 第一节 商事制度改革前的税务登记管理
  14. 第二节 商事制度改革后的税务登记管理
  15. 第三节 纳税申报管理
  16. 第四章 涉税资料管理
  17. 第一节 账簿和凭证管理
  18. 第二节 发票管理
  19. 第五章 税收征管模式
  20. 第一节 税收征管形式
  21. 第二节 税款征收方式
  22. 第三节 税款征收措施
  23. 第四节 出口退（免）税
  24. 第六章 税源监控与纳税评估
  25. 第一节 税源监控一般规定
  26. 第二节 涉税信息管理
  27. 第三节 税源专业化管理
  28. 第四节 纳税评估
  29. 第七章 反避税管理
  30. 第一节 反避税管理概述
  31. 第二节 转让定价管理
  32. 第三节 预约定价安排管理
  33. 第四节 资本弱化管理
  34. 第五节 其他反避税措施
  35. 第八章 纳税服务与税务风险管理
  36. 第一节 纳税服务的理论基础
  37. 第二节 纳税服务的基本原则
  38. 第三节 纳税服务人的资格、权利和义务
  39. 第四节 涉税专业服务
  40. 第五节 税收风险管理
  41. 第六节 税务风险管理
  42. 第九章 关税与进出口税收管理
  43. 第一节 关税与进出口税收概述
  44. 第二节 关税管理
  45. 第三节 进出口税收管理
  46. 第十章 国际税收管理
  47. 第一节 国际税收管理概述
  48. 第二节 非居民纳税人税收管理
  49. 第三节 特别纳税调整
  50. 第四节 国际税收协调与合作
  51. 第五节 中国“走出去”企业税收管理
  52. 第六节 国际税收管理新趋势
  53. 第十一章 税务检查和税务审计
  54. 第一节 税务检查的概念和作用
  55. 第二节 税务检查权
  56. 第三节 税务检查方法
  57. 第四节 税务检查的形式和程序
  58. 第五节 税务审计的概念和目的
  59. 第六节 税务审计的组成和程序
  60. 第七节 税务审计的基本方法
  61. 第十二章 法律责任
  62. 第一节 纳税人的法律责任
  63. 第二节 扣缴义务人的法律责任
  64. 第三节 税务执法人员的法律责任
  65. 第四节 其他主体的税收法律责任
  66. 第十三章 行政处罚与争议处理
  67. 第一节 税务行政处罚
  68. 第二节 税务行政复议
  69. 第三节 税务行政诉讼
  70. 第四节 税务行政赔偿
  71. 第十四章 税收规划、会计、统计管理
  72. 第一节 税收规划核算管理
  73. 第二节 税收会计管理
  74. 第三节 税务统计管理
  75. 第十五章 社会保险费和非税收入管理
  76. 第一节 社会保险费概述
  77. 第二节 社会保险费征收管理
  78. 第三节 非税收入概述
  79. 第四节 非税收入管理
  80. 第十六章 税务管理现代化
  81. 第一节 税务管理现代化概述
  82. 第二节 税务管理现代化的主要内容
  83. 第三节 税务管理现代化的实现路径
  84. 第四节 税务管理现代化的未来趋势
  85. 参考文献

FAQ

What are the main updates in the 3rd edition of this book? The 3rd edition is mainly updated according to the practice of tax collection reform in recent years, focusing on incorporating content such as Golden Tax Phase IV, smart taxation, tax credit management, tax big data application, and the Tax Collection and Administration Operational Specifications, and has also revised some laws, regulations, and case data accordingly.
Is this book suitable for preparing for the tax advisor or civil service exam? This book systematically covers the basic theories and main systems of tax administration and can be used as auxiliary reference material for preparing for related exams (such as the Tax-related Service Practice subject of the tax advisor exam and the professional subject for tax positions in the civil service exam), but candidates need to supplement it in a targeted way according to the latest exam syllabus and laws and regulations.
What is the academic background of Professor Yang Senping, the author? Professor Yang Senping is a professor and doctoral supervisor at the School of Economics, Jinan University. He has long been engaged in teaching and research on public finance and taxation theory and policy, has published extensively in fields such as tax planning and tax administration, and has rich academic influence and policy consulting experience.

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About the author

杨森平 Author

Yang Senping is an author of books in the field of finance and economics. Publicly available information about him is limited, and details such as his nationality, dates of birth and death, education, and professional background are not clearly recorded. Judging from the two works held in the collection, his writing focuses on taxation and fiscal policy: one is the textbook-style Tax Administration (3rd Edition), and the other is Research on Fiscal and Tax Support Policies for Rural Revitalization: Theoretical Mechanisms, Practical Exploration, and Path Optimization. The former addresses the teaching and practice of tax administration, while the latter combines fiscal and tax policy with the real-world issue of rural revitalization, covering both theoretical review and practical pathways. His writing therefore appears professional and applied in orientation, linking policy analysis with operational considerations, and may appeal to students of finance and economics, tax practitioners, and policy researchers. Although verifiable information remains scarce, these two works reflect the author's sustained attention to tax administration and fiscal and tax policy research.

周清 Author

Zhou Qing is an author about whom limited public information is available; the library currently holds only one work by this author, Tax Administration (3rd Edition). This representative work indicates that Zhou Qing focuses on practical and managerial issues in the field of taxation, writing for readers in finance and economics. The content centers on the basic framework of tax collection and administration, tax compliance, and tax management. The fact that the book appears in a third edition suggests that the material has been revised and updated, making it suitable as a reference for study in finance and economics or for practical work. Because information such as dates of birth and death, nationality, and institutional affiliation is not clearly documented, this introduction makes no speculation and presents Zhou Qing's writing direction solely on the basis of the work held in the library. Overall, the work reflects the characteristics of a finance and economics textbook or practical reader, emphasizing clear organization of knowledge combined with operational guidance, and may be consulted by readers in taxation, finance, and related fields.

Li Ying Author · Chinese · 1926–2019

Li Ying (1926–2019) was a contemporary Chinese poet from Fengrun, Hebei. He served as director of the Culture Department of the PLA General Political Department, a member of the Presidium of the China Writers Association, and vice chairman of the China Federation of Literary and Art Circles. He began publishing in 1942 and wrote more than fifty poetry collections, including Red Willow Collection, I Am Proud, I Am a Tree, A January Elegy, and Life Is a Leaf, and received the poetry prize of the first Lu Xun Literary Award. His poems often draw on military life and nature, with plain, concise language and sincere feeling. The library also lists works under the name Li Ying on self-help, finance, and applied psychology, such as Every Day Love Yourself, Write Down Every Day of Loving Yourself, Your Parenting Is Worth a Fortune, Tax Management (3rd Edition), The Caterpillar That Clings to Instinct, Don't Sweat the Small Stuff, and Smile at Life. Because the name is shared, public information is limited and it remains unverified whether all these works are by the poet Li Ying.