China's Tax System (Second Edition)
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Summary
This textbook is a national-level planned textbook for general higher education under China's 11th and 12th Five-Year Plans. It provides a comprehensive and systematic introduction to the main content of China's current tax system. Divided into ten chapters, it explains in detail the structural elements of each current tax category and the calculation and payment of taxes in accordance with the latest tax policies and laws and regulations, and offers necessary theoretical interpretation of specific tax system provisions. Over the past three years, China's tax system has undergone reforms including the replacement of business tax with value-added tax, and many new provisions have been issued. The second edition has been substantially revised in response to these changes in tax law and tax policy.
Editor's review
As a national-level textbook in the "Eleventh Five-Year" and "Twelfth Five-Year" higher education planning series, this book provides a systematic introduction to the main content of China's current tax system. Divided into ten chapters, it covers the structural elements of each tax type, tax calculation and payment, and explains them in light of the latest tax policies and laws and regulations, while offering necessary theoretical interpretation of specific provisions. The second edition has been substantially revised to reflect the tax reforms of the past three years—including the replacement of business tax with VAT—and the new regulations issued successively, making it notably more up to date. For learners who need to connect tax law provisions with calculation and payment practice, the book offers a clear structure and broad coverage, suitable as a course textbook or introductory reference on the tax system. Readers should organize the elements and calculation logic tax by tax, and note differences between provisions before and after reforms to avoid applying outdated rules.
Who it's for
A good fit for
- Undergraduates in public finance, taxation, accounting, and related majors who need a textbook for a Chinese tax system course
- Students taking tax law and tax system courses who need a systematic review of the structural elements of each tax type
- Practitioners new to tax and finance roles who need to understand current tax calculation and payment rules
- Exam candidates in tax and finance fields who need to review tax system content according to the latest policies
Not a good fit for
- Casual readers who only want general tax knowledge and prefer to avoid calculations and legal provisions
- Senior practitioners seeking in-depth tax planning for specific industries
- Researchers looking for books on the history of tax thought or theoretical monographs on taxation
Reading tips
- Organize a table of tax system elements chapter by chapter and tax by tax, aligning taxpayer, tax rate, tax base, and related items for comparison.
- Complete one calculation and payment exercise after each tax type to test mastery of the tax calculation process.
- Focus on the revisions in the second edition and mark differences in provisions before and after reforms such as the replacement of business tax with VAT.
- Check the book's content against the latest tax policies and laws and regulations, and keep your own update notes.
Contents
- 版权信息
- 第二版前言
- 第一版前言
- 第一章 中国税制概述
- 第一节 中国税收制度沿革
- 第二节 中国税收制度的法律级次
- 第三节 纳税人的权利与义务
- 本章重要术语
- 复习思考题
- 推荐阅读文献
- 第二章 增值税
- 第一节 征税范围
- 第二节 纳税人
- 第三节 税率
- 第四节 应纳税额的计算
- 第五节 税收优惠
- 第六节 出口货物和应税服务退（免）税
- 第七节 征收管理
- 第八节 增值税专用发票的使用及管理
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第三章 消费税
- 第一节 纳税人与征税范围
- 第二节 税率
- 第三节 应纳税额的计算
- 第四节 征收管理
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第四章 关税
- 第一节 基本要素的规定
- 第二节 关税完税价格
- 第三节 应纳税额的计算
- 第四节 关税减免
- 第五节 征收管理
- 第六节 船舶吨税
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第五章 企业所得税
- 第一节 纳税人
- 第二节 征税对象
- 第三节 税率
- 第四节 应纳税所得额的计算
- 第五节 资产的税务处理
- 第六节 资产损失的处理
- 第七节 企业重组的税务处理
- 第八节 房地产开发企业的所得税处理
- 第九节 应纳税额的计算
- 第十节 税收优惠
- 第十一节 源泉扣缴
- 第十二节 特别纳税调整
- 第十三节 征收管理
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第六章 个人所得税
- 第一节 纳税人
- 第二节 征税对象
- 第三节 税率
- 第四节 应纳税额的计算
- 第五节 税收优惠
- 第六节 征收管理
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第七章 资源课税
- 第一节 资源税
- 第二节 城镇土地使用税
- 第三节 耕地占用税
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第八章 财产课税
- 第一节 房产税
- 第二节 车船税
- 第三节 契税
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
- 第九章 行为与特定目的课税
- 第一节 城市维护建设税
- 第二节 印花税
- 第三节 车辆购置税
- 第四节 土地增值税
- 第五节 烟叶税
- 第六节 环境保护税
- 本章小结
- 本章重要术语
- 复习思考题
- 计算题
- 推荐阅读文献
FAQ
Does this book include specific content on tax calculation and payment?
According to the available information, the book provides fairly detailed introductions to the structural elements of each current tax type in China and to tax calculation and payment, in light of the latest tax policies and laws and regulations, and offers necessary theoretical interpretation of some specific provisions. Calculation and payment are therefore important parts of the book.
Why was the second edition substantially revised?
The information shows that over the past three years China's tax system has undergone reforms including the replacement of business tax with VAT, and many new regulations have been issued. The second edition substantially revised the textbook content in response to these changes in tax law and tax policy in order to stay consistent with the current system.
Will this book be too difficult for students not majoring in finance or taxation?
This is a planned textbook for higher education. It systematically presents the elements, calculation, and payment of each tax type across ten chapters and includes theoretical interpretation, so it is highly systematic. Readers without a background in accounting and tax law may find the calculation sections challenging; it is advisable to combine the book with classroom instruction or to build up basic concepts first.
Will the policies and provisions in the book become outdated over time?
Tax policies and laws and regulations continue to change. The book was written according to the latest policies at the time of revision, but parts may still become outdated as new regulations are issued. When reading and reviewing, rely on currently effective policies, use the book as a learning material for the framework and calculation methods, and check for updates in a timely manner.
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About the author
岳树民
Author
Yue Shumin is a Chinese book author about whom limited public information is available; his nationality, dates of birth and death, and English name cannot currently be confirmed. Judging from the works held in the library, he has been involved in compiling textbooks on China's tax system. He has two titles in the collection: China's Tax System (Second Edition) and China's Tax System, the latter being a textbook listed in the national planning series for higher education during the Eleventh Five-Year Plan period and recommended by the China Taxation Education Research Association. These works fall under the examination category and are intended for university teaching and the study of taxation knowledge, covering the institutional framework and practical points of China's tax system. Overall, his writing is mainly textbook compilation, emphasizing a systematic knowledge structure and teaching applicability so that readers can grasp the basics of the tax system; the books serve as useful references for related courses and exam preparation.
