Tax Law (2nd Edition) cover

Tax Law (2nd Edition)

Rating 3.4
Word count
309K words
Chapters
300
ISBN
9787115454232

Tags

Summary

This book provides a systematic introduction to the basic theories of tax law, the legal practice of individual taxes, and the tax collection and administration law, closely integrating tax practice with the characteristics of various industries while emphasizing novelty, practicality, and operability. It consists of 12 chapters: Overview of Tax Law; Value-Added Tax Law (Part I); Value-Added Tax Law (Part II); Consumption Tax Law; Urban Maintenance and Construction Tax Law and Surcharges; Enterprise Income Tax Law; Individual Income Tax Law; Mineral Resources and Land Tax Law; Property Tax Law; Behavior- and Purpose-Oriented Tax Law; Customs Duty and Tonnage Tax Law; and Tax Collection and Administration Law. The book can serve as a textbook for relevant courses in accounting, public finance, taxation, financial management, finance, and international trade at application-oriented undergraduate, higher vocational, and adult education institutions, and as a reference for national tax officials and enterprise accountants.

Editor's review

Tax Law (2nd Edition) is a systematically structured textbook written by Professor Dong Hanbin on the basis of his extensive experience in tax practice and teaching. Rather than merely listing statutory provisions, the book organizes the complex knowledge of various taxes into an organic whole within a clear logical framework. Its core value lies in ensuring synchronization with the latest tax regulations while effectively bridging the gap between legal provisions and practical application through numerous practice-oriented case analyses. For beginners, the book progresses step by step from the basic principles of taxation to the calculation and filing of specific taxes, supplemented by chapter summaries and review questions, helping to build a solid knowledge system. For practitioners, the review of policy changes and the highlighting of practical key points offer valuable reference and food for thought. Overall, this is an excellent work that combines authority, systematicness, and practicality, and its approach reflects the teaching philosophy of moving from 'knowing the law' to 'using the law'.

Who it's for

A good fit for

  • Undergraduate and graduate students in public finance and taxation, accounting, law, and related fields at higher education institutions
  • Candidates preparing for professional qualification examinations such as Certified Tax Agent and Certified Public Accountant
  • Corporate finance personnel, tax specialists, and other practitioners who need to systematically update their knowledge of tax law
  • Beginner readers with an initial interest in building a framework of tax law who wish to lay a solid foundation

Not a good fit for

  • Readers seeking fragmented, quick-fix interpretations of tax law
  • Experts who only need in-depth research on an extremely obscure or specific local tax policy

Reading tips

  1. Reading in chapter order is recommended, with emphasis on understanding the legislative spirit, constituent elements, and interrelationships of each tax
  2. Practice with the exercises at the end of each chapter, and try to apply the thinking approach of the book's cases to simple real-world tax issues
  3. Use the book as a core framework reference; when major policy updates occur, consult the latest official documents for supplementation

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. 第2版前言
  4. 第1章 税法概述
  5. 1.1 税收与税法
  6. 1.1.1 税收的概念与特征
  7. 1.1.2 税收的产生与发展
  8. 1.1.3 税收的职能与作用
  9. 1.1.4 税法的概念与税法的效力层次
  10. 1.1.5 税法的分类
  11. 1.2 税收法律关系
  12. 1.2.1 税收法律关系概念和特征
  13. 1.2.2 税收法律关系的构成
  14. 1.3 税法构成要素
  15. 1.3.1 征税对象
  16. 1.3.2 纳税人
  17. 1.3.3 税率
  18. 1.3.4 税收优惠
  19. 1.3.5 纳税环节
  20. 1.3.6 纳税期限
  21. 1.3.7 纳税地点
  22. 1.3.8 法律责任
  23. 1.4 税法原则
  24. 1.4.1 税法基本原则
  25. 1.4.2 我国税收立法原则
  26. 1.4.3 税法适用原则
  27. 练习与思考
  28. 第2章 增值税法(上)
  29. 2.1 增值税概述
  30. 2.1.1 增值税的概念与演变
  31. 2.1.2 增值额的理论分析
  32. 2.1.3 增值税的类型
  33. 2.1.4 增值税的特点
  34. 2.1.5 增值税的作用
  35. 2.2 增值税的征税范围
  36. 2.2.1 销售货物、提供加工修理修配劳务以及进口货物
  37. 2.2.2 销售服务
  38. 2.2.3 销售无形资产
  39. 2.2.4 销售不动产
  40. 2.2.5 增值税的特殊征税行为
  41. 2.3 增值税的纳税人、税率
  42. 2.3.1 增值税的纳税人
  43. 2.3.2 增值税的税率
  44. 2.4 增值税的税收优惠
  45. 2.4.1 增值税的基本优惠政策
  46. 2.4.2 现代服务业和交通运输业的税收优惠
  47. 2.4.3 金融保险业的税收优惠
  48. 2.4.4 生活服务业的税收优惠
  49. 2.4.5 转让、出租住房的税收优惠
  50. 2.5 增值税销项税额的确定
  51. 2.5.1 销项税额的含义
  52. 2.5.2 销售额的一般规定
  53. 2.5.3 销售额的特殊规定
  54. 2.5.4 核定销售额的基本方法
  55. 2.5.5 外汇结算销售额的确定
  56. 2.6 增值税进项税额的确定
  57. 2.6.1 进项税额的含义
  58. 2.6.2 准予抵扣进项税额的一般规定
  59. 2.6.3 可抵扣进项税额的特殊规定
  60. 2.6.4 部分行业试行农产品增值税进项税额核定扣除办法
  61. 2.6.5 不得抵扣的进项税额
  62. 2.6.6 进项税额转出的规定
  63. 2.7 增值税应纳税额的基本计算方法
  64. 2.7.1 增值税的一般计税方法
  65. 2.7.2 增值税的简易计税方法
  66. 2.7.3 小规模纳税人和个人应纳增值税的计算
  67. 2.7.4 特殊货物应纳增值税的计算
  68. 练习与思考
  69. 第3章 增值税法(下)
  70. 3.1 销售服务和转让不动产增值税额的计算方法
  71. 3.1.1 销售应税服务应纳增值税的计算
  72. 3.1.2 转让不动产应纳增值税的计算
  73. 3.2 增值税的征收管理
  74. 3.2.1 增值税纳税义务发生时间
  75. 3.2.2 增值税的纳税期限
  76. 3.2.3 增值税的纳税地点
  77. 3.2.4 增值税的纳税申报
  78. 3.2.5 增值税专用发票管理
  79. 3.3 增值税的出口退税
  80. 3.3.1 增值税出口退税政策
  81. 3.3.2 增值税出口退税的计算
  82. 3.3.3 增值税出口退税的管理
  83. 练习与思考
  84. 第4章 消费税法
  85. 4.1 消费税概述
  86. 4.1.1 消费税的概念与演变
  87. 4.1.2 消费税的类型
  88. 4.1.3 消费税的特点与作用
  89. 4.2 消费税法的基本内容
  90. 4.2.1 消费税的征税范围
  91. 4.2.2 消费税的纳税人
  92. 4.2.3 消费税的税目
  93. 4.2.4 消费税的税率
  94. 4.2.5 消费税的纳税环节
  95. 4.3 消费税应纳税额的计算
  96. 4.3.1 从价定率应纳税额的计算
  97. 4.3.2 从量定额应纳税额的计算
  98. 4.3.3 复合计征应纳税额的计算
  99. 4.3.4 消费税应纳税额计算的特殊规定
  100. 4.3.5 进口应税消费品的应纳税额计算
  101. 4.3.6 消费税的出口退税
  102. 4.4 消费税的征收管理
  103. 4.4.1 纳税义务发生的时间
  104. 4.4.2 消费税的纳税地点
  105. 4.4.3 消费税的纳税期限
  106. 练习与思考
  107. 第5章 城市维护建设税法及附加
  108. 5.1 城市维护建设税法
  109. 5.1.1 城市维护建设税概述
  110. 5.1.2 城市维护建设税的基本内容
  111. 5.1.3 城市维护建设税的计算
  112. 5.1.4 城市维护建设税的征收管理
  113. 5.2 教育费附加
  114. 5.2.1 教育费附加的概述
  115. 5.2.2 教育费附加的基本内容
  116. 5.2.3 教育费附加的计算
  117. 5.3 其他附加
  118. 5.3.1 地方教育附加
  119. 5.3.2 文化事业建设费
  120. 5.3.3 废弃电器电子产品处理基金
  121. 练习与思考
  122. 第6章 企业所得税法
  123. 6.1 企业所得税概述
  124. 6.1.1 企业所得税的概念与演变
  125. 6.1.2 企业所得税的立法原则
  126. 6.1.3 企业所得税的特点
  127. 6.1.4 企业所得税的作用
  128. 6.2 企业所得税法的基本内容
  129. 6.2.1 企业所得税的纳税人
  130. 6.2.2 企业所得税的征税对象
  131. 6.2.3 企业所得税的税率
  132. 6.3 企业所得税的优惠政策
  133. 6.3.1 企业的下列收入免税
  134. 6.3.2 企业的下列所得,免征、减征企业所得税
  135. 6.3.3 小型微利企业的税收优惠
  136. 6.3.4 国家需要重点扶持的高新技术企业的税收优惠
  137. 6.3.5 加计扣除
  138. 6.3.6 国家对重点扶持和鼓励发展的产业和项目的税收优惠
  139. 6.3.7 创业投资企业的税收优惠
  140. 6.3.8 民族自治地方的税收优惠
  141. 6.3.9 减计收入
  142. 6.3.10 税额抵免
  143. 6.3.11 固定资产的加速折旧
  144. 6.3.12 减免税政策的其他规定
  145. 6.4 企业所得税应纳税所得额的确认
  146. 6.4.1 收入总额
  147. 6.4.2 不征税收入
  148. 6.4.3 扣除项目
  149. 6.4.4 亏损弥补
  150. 6.4.5 特殊项目应纳税所得额的确定
  151. 6.4.6 预提所得税项目应纳税所得额的确定
  152. 6.4.7 清算所得的确定
  153. 6.5 资产的税务处理
  154. 6.5.1 固定资产的税务处理
  155. 6.5.2 生产性生物资产的税务处理
  156. 6.5.3 无形资产的税务处理
  157. 6.5.4 长期待摊费用的税务处理
  158. 6.5.5 投资资产的税务处理
  159. 6.5.6 存货的税务处理
  160. 6.5.7 资产损失的税务处理
  161. 6.6 企业所得税应纳税额的计算
  162. 6.6.1 企业所得税应纳税额计算的基本方法
  163. 6.6.2 来源于境外的所得已纳税额的抵免
  164. 6.6.3 采取核定征收方式下应纳税额的计算
  165. 6.7 特别纳税调整
  166. 6.7.1 企业与关联方之间业务往来的税务处理
  167. 6.7.2 受控外国企业经营利润分配的税务处理
  168. 6.7.3 资本弱化的税务处理
  169. 6.7.4 一般反避税管理
  170. 6.8 企业所得税的征收管理
  171. 6.8.1 企业所得税的纳税地点
  172. 6.8.2 企业所得税的纳税年度
  173. 6.8.3 企业所得税的纳税方法与申报
  174. 6.8.4 企业所得税的源泉扣缴
  175. 6.8.5 企业所得税的汇总纳税办法
  176. 练习与思考
  177. 第7章 个人所得税法
  178. 7.1 个人所得税概述
  179. 7.1.1 个人所得税的概念与演变
  180. 7.1.2 个人所得税的类型
  181. 7.1.3 个人所得税的特点
  182. 7.1.4 个人所得税的立法原则
  183. 7.1.5 个人所得税的作用
  184. 7.2 个人所得税法的基本内容
  185. 7.2.1 个人所得税的纳税人
  186. 7.2.2 个人所得税的征税范围
  187. 7.2.3 适用税率
  188. 7.2.4 个人所得税的税收优惠
  189. 7.3 个人所得税应纳税额的计算
  190. 7.3.1 工资薪金所得应纳税额的计算
  191. 7.3.2 个体工商户的生产、经营所得应纳税额的计算
  192. 7.3.3 对企事业单位的承包经营、承租经营所得应纳税额的计算
  193. 7.3.4 劳务报酬、稿酬、特许权使用费和财产租赁所得应纳税额的计算
  194. 7.3.5 财产转让所得应纳税额的计算
  195. 7.3.6 利息、股息、红利所得、偶然所得和其他所得应纳税额的计算
  196. 7.4 个人所得税特殊项目应纳税额的计算
  197. 7.4.1 工资薪金的特殊项目
  198. 7.4.2 个体工商户的特殊项目
  199. 7.4.3 劳务报酬所得的特殊项目
  200. 7.4.4 其他特殊项目
  201. 7.5 个人所得税的征收管理
  202. 7.5.1 个人所得税纳税申报法律依据
  203. 7.5.2 个人所得税的税款缴纳方式
  204. 7.5.3 个人所得税的纳税地点和纳税期限
  205. 练习与思考
  206. 第8章 矿产资源与土地税法
  207. 8.1 资源税法
  208. 8.1.1 资源税概述
  209. 8.1.2 资源税法基本内容
  210. 8.1.3 资源税应纳税额的计算
  211. 8.1.4 资源税的征收管理
  212. 8.2 城镇土地使用税法
  213. 8.2.1 城镇土地使用税概述
  214. 8.2.2 城镇土地使用税的基本内容
  215. 8.2.3 城镇土地使用税的计算与征收管理
  216. 8.3 耕地占用税法
  217. 8.3.1 耕地占用税概述
  218. 8.3.2 耕地占用税法的基本内容
  219. 8.3.3 耕地占用税的计算与征收管理
  220. 8.4 土地增值税法
  221. 8.4.1 土地增值税概述
  222. 8.4.2 土地增值税法的基本内容
  223. 8.4.3 土地增值税的计算
  224. 8.4.4 土地增值税的征收管理
  225. 练习与思考
  226. 第9章 财产税法
  227. 9.1 房产税法
  228. 9.1.1 房产税概述
  229. 9.1.2 房产税法的基本内容
  230. 9.1.3 房产税应纳税额的计算
  231. 9.1.4 房产税的征收管理
  232. 9.2 车船税法
  233. 9.2.1 车船税概述
  234. 9.2.2 车船税法的基本内容
  235. 9.2.3 车船税应纳税额的计算
  236. 9.2.4 车船税的征收管理
  237. 9.3 契税法
  238. 9.3.1 契税概述
  239. 9.3.2 契税法的基本内容
  240. 9.3.3 契税应纳税额的计算与征收管理
  241. 练习与思考
  242. 第10章 行为目的税法
  243. 10.1 印花税法
  244. 10.1.1 印花税概述
  245. 10.1.2 印花税法的基本内容
  246. 10.1.3 印花税优惠政策
  247. 10.1.4 印花税的计算
  248. 10.1.5 印花税的征收管理
  249. 10.2 车辆购置税法
  250. 10.2.1 车辆购置税概述
  251. 10.2.2 车辆购置税法基本内容
  252. 10.2.3 车辆购置税应纳税额的计算
  253. 10.2.4 车辆购置税的征收管理
  254. 10.3 烟叶税法
  255. 10.3.1 烟叶税概述
  256. 10.3.2 烟叶税法的基本内容
  257. 10.3.3 烟叶税应纳税额的计算与征收管理
  258. 练习与思考
  259. 第11章 关税及船舶吨税法
  260. 11.1 关税概述
  261. 11.1.1 关税的概念
  262. 11.1.2 关税的种类
  263. 11.1.3 关税的特点
  264. 11.1.4 关税的作用
  265. 11.2 关税法的基本内容
  266. 11.2.1 关税的征税对象
  267. 11.2.2 关税的纳税人
  268. 11.2.3 关税税则
  269. 11.2.4 关税税率
  270. 11.2.5 关税的优惠政策
  271. 11.3 关税应纳税额的计算
  272. 11.3.1 一般进口货物的完税价格
  273. 11.3.2 特殊进口货物的完税价格
  274. 11.3.3 出口货物的完税价格
  275. 11.3.4进出口货物完税价格中的运输及相关费用、保险费的计算
  276. 11.3.5 关税的计算
  277. 11.4 关税的征收管理与保税制度
  278. 11.4.1 关税的征收管理
  279. 11.4.2 关税的保税制度
  280. 11.5 船舶吨税
  281. 11.5.1 船舶吨税的概念
  282. 11.5.2 船舶吨税的基本内容
  283. 11.5.3 船舶吨税的减免税
  284. 11.5.4 船舶吨税的计算与征收管理
  285. 练习与思考
  286. 第12章 税收征收管理法
  287. 12.1 税务管理
  288. 12.1.1 税务登记管理
  289. 12.1.2 账簿、凭证管理
  290. 12.1.3 发票管理
  291. 12.1.4 纳税申报管理
  292. 12.2 税款征收与税务检查
  293. 12.2.1 税款征收方式
  294. 12.2.2 税款征收制度
  295. 12.2.3 税务检查
  296. 12.3 税收法律责任
  297. 12.3.1 违反税收法规的行政责任
  298. 12.3.2 违反税收法规的刑事责任
  299. 练习与思考
  300. 参考文献

FAQ

What are the main updates in the second edition of this book?
The second edition has been comprehensively updated in light of tax legislation and major policy changes in recent years (such as the deepening reform of value-added tax, the revision of the individual income tax law, and the legislation of certain taxes) to ensure timeliness and accuracy, and some cases and wording may have been optimized.
Is this book suitable for completely zero-foundation readers to study on their own?
As a textbook, the book is complete in system and clear in explanation, and is feasible for self-study to a certain extent. However, tax law involves concepts and calculations, so zero-foundation readers need more patience; it is advisable to study alongside basic accounting knowledge and make good use of the summary sections.
Compared with similar tax law textbooks, what are the main features of this book?
The book's features lie in its well-balanced grasp of theory and practice, clear and rigorous framework, case selection that emphasizes typicality and illustrative value, and relatively plain language, with greater emphasis on helping readers build a systematic knowledge map of tax law and an applied mindset.

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About the author

董汉彬 Author

Dong Hanbin is an author about whom little public information is available. What is known is that two textbooks on tax law by this author are in circulation: Tax Law (Micro-Lecture Edition, 3rd Edition) and Tax Law (2nd Edition). Judging from these works, the author has long been engaged in teaching and popularizing tax law, writing mainly in textbook format and turning tax regulations into systematic material suitable for classroom instruction and self-study. The micro-lecture edition also suggests an effort to support digital teaching methods. The books are commonly classified under law and examination categories, indicating that they serve courses in law and taxation as well as the reference needs of exam candidates. Because biographical and academic details cannot be verified, no speculation is offered here; the discussion is limited to the subject matter and editorial features of the published works.

韩祥国 Author

Han Xiangguo is a Chinese book author about whom limited public information is available; details such as nationality, dates of birth and death, and educational background are not clearly recorded. Judging from the works held in the collection, he is mainly active in writing textbooks on tax law, with two titles: Tax Law (Micro-lecture Edition, 3rd Edition) and Tax Law (2nd Edition). Classified under law and examinations, these works are intended largely for students and exam candidates who need to study tax law systematically. His writing follows a textbook format, emphasizing clear organization of knowledge points and their practical application, while the micro-lecture edition reflects an adaptation to digital teaching methods. Although biographical details remain unclear, the existing works suggest a sustained commitment to tax law teaching and exam preparation, providing practical study materials for related courses.

李志勇 Author

Public information about Li Zhiyong is limited, and his nationality, dates of birth and death, education, and professional career are not clearly documented. Judging from the thirteen works held in the collection, his writing spans several practical fields, mainly human resource management: introductory books for beginners, advanced guides for practitioners, and case-based Q&A works. These are often published as multi-volume sets and emphasize hands-on methods and everyday problem-solving in accessible language, serving readers who study on the job and seek to improve their skills. He has also touched on tax law, general computing, and communications engineering, suggesting an interest in professional examinations, finance and law, and applied science and technology.

齐代民 Author

Qi Daimin is an author with limited publicly available information, whose work centers on the fields of law and examination preparation. Judging from the titles held in the collection, he has written two textbooks, Tax Law (Micro-lecture Edition, 3rd Edition) and Tax Law (2nd Edition), both of which focus on the subject of tax law. The works are presented in textbook form and are aimed at readers studying law and preparing for examinations, emphasizing a systematic presentation of tax law knowledge; the "micro-lecture edition" label suggests an attempt to incorporate digital teaching resources to suit modern learning methods. Because the available information is confined to titles and categories, details of the author's personal background and professional experience cannot be confirmed, and his writing style and academic influence await further material. Overall, Qi Daimin's writing serves the needs of tax law teaching and examination preparation and offers practical value to the relevant readership.

王充泉 Author · Chinese

Wang Chongquan is a Chinese author whose name appears in Chinese book publishing information. Due to limited publicly available material, his full biography, educational background, and professional experience cannot currently be confirmed; the only verifiable fact is that one work is published under his name. That book is titled Tax Law (2nd Edition), a title in the examination category. Judging from the title and classification, its content centers on tax law systems and related examination points, and it is intended mainly for candidates preparing for exams or readers who need a systematic understanding of basic tax law knowledge. In this single signed work, Wang Chongquan's writing tends toward practicality, connecting tax law provisions with examination requirements to help readers organize a knowledge framework and grasp key content. Apart from this book, no reliable records of his other works or activities have been found.

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