Tax Law cover

Tax Law

Rating 3.3
Word count
330K words
Chapters
88
ISBN
9787115460530

Tags

Summary

This book provides a systematic introduction to China's current tax law system and its major taxes, covering the basic principles of each tax, the scope of taxation, calculation of tax payable, tax incentives, and tax administration.

The book is divided into 13 chapters, including an introduction to tax law, value-added tax, consumption tax, business tax, urban maintenance and construction tax, customs duty, resource tax, land value-added tax, real estate tax, urban land use tax and farmland occupation tax, vehicle purchase tax and vehicle and vessel tax, stamp duty and deed tax, enterprise income tax, and individual income tax.

This book is suitable for use as a textbook for accounting and taxation majors, and also for the training of in-service accountants and tax personnel.

Editor's review

Written by Professor Ai Hua and published by Posts & Telecom Press, Tax Law is a complete and up-to-date textbook and reference for the study of tax law. The book systematically sets out the basic principles and core provisions of China's current tax legal system, and closely integrates recent tax reform practice—such as the deepening of VAT reform and the revision of the Individual Income Tax Law—ensuring that the knowledge it presents is current and practical. As a seasoned scholar in finance and taxation, Ai Hua uses a clear logical framework and accessible explanations to turn complex statutory provisions into an understandable body of knowledge. The book places particular emphasis on linking theory with practice, using numerous typical cases and calculation examples to help readers understand how tax law applies in concrete situations, effectively developing their tax thinking and practical problem-solving ability. Whether for building a systematic framework of tax law knowledge or for handling tax treatment and planning in practice, the book offers solid and reliable guidance. Rigorous in content and precise in expression, it is an excellent choice for both introductory and advanced study of tax law.

Who it's for

A good fit for

  • University students majoring in finance and economics or law, for use as a core-course textbook or supplementary reading.
  • Candidates preparing for professional qualification exams such as the CPA or Certified Tax Agent, for systematic review of the tax law subject.
  • Corporate finance staff, tax specialists, auditors and other professionals, as a practical reference manual for daily work.
  • General readers or entrepreneurs interested in national tax policy who wish to gain a systematic understanding of China's tax system.

Not a good fit for

  • Readers seeking brief tax mnemonics or exam-taking tips who want to pass exams quickly without deep understanding.
  • Senior tax researchers or lawyers who need only to understand an extremely specific, obscure tax type or extreme case.

Reading tips

  1. Reading in the order of the book's chapters is recommended: first build an overall grasp of the general principles and substantive tax law (such as VAT and corporate income tax), then go into details.
  2. Be sure to work through the calculation exercises in the book as you read; this is key to understanding tax calculation rules and filing logic.
  3. Keep track of the latest policy documents issued by official channels such as the State Taxation Administration and read them alongside the book, so as to keep up with changes in the law.

About the publisher

Posts & Telecom Press China · Founded in 1953

Posts & Telecom Press is known for its strengths in science and technology, computing, and information and communications titles, and has extended its publishing into photography, art, software learning, and inspirational growth, giving it a fairly diverse range. Its catalog includes computing and communications works such as Refactoring and Patterns (Revised Edition) and Huawei Switch Learning Guide (Second Edition), alongside bilingual collector's editions such as The Little Prince (Chinese-English-French illustrated collector's edition), The Great Gatsby, and Three Days to See. Beijing Ten Years: 1980-1990 and Ghost Blade: WLOP Personal Illustration Collection reflect its presence in photography and art. Its authors include Antoine de Saint-Exupéry, Helen Keller, Joshua Kerievsky, Wang Da, Zhang Zhaozeng, and WLOP.

Contents

  1. 版权信息
  2. 内容提要
  3. 前言
  4. 第一章 税法概论
  5. 第一节 税法要素及作用
  6. 第二节 我国税收的立法原则
  7. 第三节 我国税收立法与实施
  8. 第四节 我国税收管理体制
  9. 思考练习题
  10. 第二章 增值税
  11. 第一节 增值税概述
  12. 第二节 征税范围与纳税义务人
  13. 第三节 一般纳税人与小规模纳税人
  14. 第四节 税率与征收率
  15. 第五节 增值税的计税方法
  16. 第六节 一般纳税人应纳税额的计算
  17. 第七节 小规模纳税人应纳税额的计算
  18. 第八节 进口货物征税
  19. 第九节 出口货物退(免)税
  20. 第十节 税收优惠
  21. 第十一节 征收管理
  22. 思考练习题
  23. 第三章 消费税
  24. 第一节 消费税概述
  25. 第二节 纳税义务人与征税范围
  26. 第三节 税目与税率
  27. 第四节 计税依据
  28. 第五节 应纳税额的计算
  29. 第六节 出口应税消费税退(免)税
  30. 第七节 征收管理
  31. 思考练习题
  32. 第四章 城市维护建设税、教育费附加和烟叶税
  33. 第一节 城市维护建设税
  34. 第二节 教育费附加和地方教育附加
  35. 第三节 烟叶税
  36. 思考练习题
  37. 第五章 关税和船舶吨税
  38. 第一节 关税
  39. 第二节 船舶吨税
  40. 思考练习题
  41. 第六章 资源税
  42. 第一节 资源税概述
  43. 第二节 纳税义务人、税目与税率
  44. 第三节 计税依据与应纳税额的计算
  45. 第四节 税收优惠
  46. 第五节 征收管理
  47. 思考练习题
  48. 第七章 土地增值税
  49. 第一节 土地增值税概述
  50. 第二节 纳税义务人、征税范围与税率
  51. 第三节 应税收入与扣除项目
  52. 第四节 应纳税额的计算
  53. 第五节 税收优惠
  54. 第六节 征收管理
  55. 思考练习题
  56. 第八章 车辆购置税、车船税、印花税和环境保护税
  57. 第一节 车辆购置税
  58. 第二节 车船税
  59. 第三节 印花税
  60. 第四节 环境保护税
  61. 思考练习题
  62. 第九章 房产税、城镇土地使用税、契税和耕地占用税
  63. 第一节 房产税
  64. 第二节 城镇土地使用税
  65. 第三节 契税
  66. 第四节 耕地占用税
  67. 思考练习题
  68. 第十章 企业所得税
  69. 第一节 企业所得税概述
  70. 第二节 纳税义务人、征税对象与税率
  71. 第三节 应纳税所得额的计算
  72. 第四节 资产的税务处理
  73. 第五节 企业重组的所得税处理
  74. 第六节 税收优惠
  75. 第七节 应纳税额的计算
  76. 第八节 征收管理
  77. 思考练习题
  78. 第十一章 个人所得税
  79. 第一节 个人所得税概述
  80. 第二节 纳税义务人与征税范围
  81. 第三节 税率与应纳税所得额的确定
  82. 第四节 应纳税额的计算
  83. 第五节 税收优惠
  84. 第六节 境外所得的税额扣除
  85. 第七节 征收管理
  86. 思考练习题
  87. 读者意见反馈
  88. 教学资源支持

FAQ

Is the content of this book outdated?
This edition (ISBN 9787115460530) incorporates important tax reform content up to the time of publication, such as the VAT policy after the full rollout of replacing business tax with VAT and the Individual Income Tax Law as revised in 2018. Tax law changes frequently, so readers should still watch for major new policies issued after publication.
Is this book suitable for readers with no background in finance or taxation at all?
Yes. As a classic textbook, it was written with beginners' capacity in mind, starting from basic concepts and principles and proceeding step by step. With a little patience and the examples in the book, complete beginners can master the material.
How does this book differ from the tax law textbook used for the CPA exam?
This book is complete in system and detailed in explanation, focusing more on the systematicity of the knowledge itself and depth of understanding; it is an excellent text for building foundations. The official CPA textbook, by contrast, is tightly tied to that year's exam syllabus, with highlights on key points and a strong exam orientation. The two can be used together: this book to build the knowledge tree, the syllabus textbook to focus on exam points.

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About the author

艾华 Author

Public information about Ai Hua is limited, and details such as nationality, dates of birth and death, and educational background cannot currently be confirmed. Judging from the two works held in the collection, Ai Hua's writing spans two quite different fields: law and software learning. One is Tax Law, intended for readers in law and fiscal affairs; the other is a step-by-step textbook on office software, Office 2010 Office Applications: A Comprehensive Tutorial (Micro-Lecture Edition). The former deals with tax systems and legal provisions, while the latter focuses on explaining software functions and practical exercises. Both show a clear instructional and practical orientation rather than literary writing. Since the available material only confirms the subjects of the works attributed to this author, a fuller assessment of style and influence is difficult at present, and readers may learn more about the author's professional direction by consulting the contents of these two books.

徐茂中 Author · Chinese

Xu Maozhong is a Chinese author about whom limited public information is available. His known representative work is Tax Law, a title classified under law. On the basis of the available information, Xu Maozhong's writing centers on the legal system of taxation, falling within the field of legal practice and normative interpretation. The title Tax Law indicates that the work addresses the national tax law system itself, and may cover foundational matters such as the classification of taxes, rules on assessment and collection, and legal liability. It is likely intended for students, practitioners, or general readers who need a systematic understanding of tax law. Since only one work by this author is held in the collection, and no reliable records of his biography, education, or professional positions have been found, this profile makes no speculation on those points. As far as the available materials show, Xu Maozhong's authorial identity rests mainly on Tax Law, and his contribution lies in organizing and introducing tax law knowledge in Chinese. Readers seeking a fuller picture of his academic background and writing still need to consult further public publications and authoritative sources.

李小珍 Author · Chinese

Li Xiaozhen is a Chinese author whose writing focuses on the field of law. Public information about her is limited: the only confirmed facts are that one of her works is held in this database, a book titled Tax Law, classified under law. Judging from the subject matter, her writing concerns the highly applied branch of tax legislation, aimed at readers who need to understand tax rules and practice. As no reliable records are available regarding her dates of birth and death, educational background, or professional experience, this introduction makes no speculation and merely outlines the existing bibliographic facts. Tax Law, her representative work, is currently the main basis for understanding Li Xiaozhen's writing in this database; readers may use it to grasp her focus within legal writing, and this entry can be further refined should new works or public information come to light.

张延辉 Author · Chinese

Zhang Yanhui is a Chinese author about whom limited public information is available. What can be confirmed is that his writing focuses on legal subjects, with one work held in the collection: his representative book, Tax Law. Judging from the title and its common classification, the book is likely to address the legal system of taxation, falling within the study of legal practice and regulatory rules. By centering on tax law, the author shows a systematic attention to fiscal and tax regulations, and the content is probably intended for law students, practitioners, and readers who need to understand tax rules. Although no clear records are available regarding Zhang Yanhui's personal life, education, or professional career, the classification of his work under law indicates a professional and normative orientation. For readers seeking an introduction to the basic framework of tax law, such a work may serve as a useful reference. Given the limited material, this introduction makes no further inferences about the author's other achievements or writing style and offers an objective account based solely on the available bibliographic information.

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