Tax Law (Fifth Edition)
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Summary
This book can serve not only as a textbook for students of finance and economics management in higher vocational and junior colleges, but also as teaching material for other institutions such as radio and television universities, night universities, vocational universities, workers' universities, and correspondence universities. It can also be used as a reference book for personnel involved in tax affairs.
Editor's review
Who it's for
A good fit for
- Students in finance and economics programs at higher vocational colleges who need a tax law textbook connected to job skills
- Adult education learners in open universities, evening colleges, and correspondence programs seeking a complete, self-study-friendly text
- Corporate finance and tax staff who want a systematic review of substantive tax and collection procedure provisions
- Candidates preparing for tax-related professional qualification exams, for use as a reference for reviewing basic knowledge
Not a good fit for
- Scholars engaged in theoretical tax law research; the book is positioned as an applied textbook, not an academic monograph
- Readers who want to learn about only a single tax type; the book covers a broad range and proceeds tax type by tax type
- Practitioners who need the latest annual tax system details; they must independently check subsequent regulatory updates
Reading tips
- Read in chapter order: first master basic tax law knowledge and the collection process, then move on to each tax type.
- After finishing each tax type, consolidate operational points with a calculation or filing case exercise.
- While reading, check provisions against currently effective regulations and note policy adjustments made after the textbook's publication.
- Exam candidates can use the book to build a framework, then use past exam questions to test mastery of each tax type.
About the publisher
Peking University Press is a comprehensive university press whose publishing areas cover classical literature, popular science, social culture, world history, Western philosophy, and culture. Its catalogue contains 6,031 titles, with representative books including A Dream of Red Mansions, Relativity: The Special and General Theory (15th Edition) (with Einstein's classic papers on unified field theory and other topics), Elements, Conics, The Aristocratic Families of the Eastern Jin, The Philosophy of Mythology (Volume I), The Philosophy of Mythology (Volume II), and The Origin of Continents and Oceans. Representative authors include Cao Xueqin, Zhou Ruchang, Albert Einstein, Euclid, Apollonius, Tian Yuqing, Schelling, and Xian Gang. The press has developed distinctive strengths in classical Chinese literature and in the translation of Western philosophical classics, while also covering scientific classics and social and cultural studies. As public information is limited, this description is based only on the books in the catalogue and offers no further extrapolation.
Contents
- 版权信息
- 内容简介
- 第五版前言
- 项目一 税法基本理论知识认知
- 任务一 税收基本知识认知
- 任务二 税法基本理论认知
- 任务三 熟悉税法构成要素
- 任务四 熟悉我国现行税法构成体系
- 复习、思考与练习
- 综合实训
- 项目二 税收征收管理实务
- 任务一 税收征收管理法基本理论认知
- 任务二 税务管理基本知识认知
- 任务三 税款征收的基本业务
- 任务四 税务检查的基本业务
- 任务五 熟悉违反税收征收管理法的法律责任
- 任务六 发票管理的基本业务
- 任务七 熟悉税务行政复议与诉讼的基本规范
- 复习、思考与练习
- 综合实训
- 项目三 增值税实务
- 任务一 增值税基本知识认知
- 任务二 熟悉增值税的基本构成要素
- 任务三 增值税应纳税额的计算
- 任务四 增值税的出口货物退（免）税的基本业务
- 任务五 增值税的申报与缴纳
- 复习、思考与练习
- 综合实训
- 项目四 关税实务
- 任务一 关税基本理论认知
- 任务二 熟悉关税的基本构成要素
- 任务三 关税应纳税额的计算
- 任务四 熟悉关税的税收优惠及征纳管理规定
- 复习、思考与练习
- 综合实训
- 项目五 消费税实务
- 任务一 消费税基本理论认知
- 任务二 熟悉消费税的基本构成要素
- 任务三 消费税应纳税额的计算
- 任务四 消费税的申报与缴纳
- 复习、思考与练习
- 综合实训
- 项目六 营业税实务
- 任务一 营业税基本理论认知
- 任务二 熟悉营业税的基本构成要素
- 任务三 营业税应纳税额的计算
- 任务四 营业税的申报与缴纳
- 任务五 “营改增”基本内容认知
- 复习、思考与练习
- 综合实训
- 项目七 城市维护建设税和教育费附加实务
- 任务一 城市维护建设税实务
- 任务二 教育费附加实务
- 复习、思考与练习
- 综合实训
- 项目八 其他销售税实务
- 任务一 资源税实务
- 任务二 土地增值税实务
- 复习、思考与练习
- 综合实训
- 项目九 成本类的税法实务
- 任务一 耕地占用税实务
- 任务二 契税实务
- 任务三 车辆购置税实务
- 任务四 烟叶税实务
- 复习、思考与练习
- 综合实训
- 项目十 期间费用类的税法实务
- 任务一 房产税实务
- 任务二 城镇土地使用税实务
- 任务三 车船税实务
- 任务四 印花税实务
- 复习、思考与练习
- 综合实训
- 项目十一 企业所得税实务
- 任务一 企业所得税基本理论认知
- 任务二 熟悉企业所得税的基本构成要素
- 任务三 企业所得税应纳税所得额的确定
- 任务四 企业所得税应纳税额的计算
- 任务五 资产的税务处理业务
- 任务六 熟悉企业所得税的税收优惠政策
- 任务七 企业所得税的申报与缴纳
- 复习、思考与练习
- 综合实训
- 项目十二 个人所得税实务
- 任务一 个人所得税基本理论认知
- 任务二 熟悉个人所得税的基本构成要素
- 任务三 个人所得税应纳税所得额的确定
- 任务四 个人所得税应纳税额的计算
- 任务五 个人所得税的申报与缴纳
- 复习、思考与练习
- 综合实训
- 参考文献
FAQ
Up to when does the fifth edition include regulatory updates?
Can someone without a finance or economics background study this book on their own?
Can this book serve as a daily reference for tax filing positions?
Comments
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About the author
Li Keqiao is an author about whom limited public information is available. The library holds two works by him, the fifth and sixth editions of Tax Law, both classified under law and examinations. Judging from the titles and edition numbers, he appears to have long focused on tax legislation and its teaching and examination needs. The repeated revisions of his Tax Law textbook in step with regulatory changes suggest a writing approach that emphasizes updated provisions and coherent content, helping readers grasp the basic framework and practical points of the current tax system. The book serves both law students and exam candidates, combining a teaching reference with exam preparation, and has a certain readership in the field of Chinese tax law textbooks and exam materials, which is the main basis for understanding his editorial orientation.
Ni Xiuying is a compiler of Chinese tax law textbooks, though publicly available information about her remains limited. Judging from the works held in the collection, she has authored two editions of the textbook Tax Law, the fifth and sixth editions, both falling under the categories of law and examinations and aimed mainly at the study of tax regulations and exam preparation. The continued revision of these two editions indicates that the content is updated in line with changes in the tax system, giving the books a degree of continuity and practicality. Based on the available information, Ni Xiuying's writing follows a textbook format, emphasizing clear organization and content aligned with examination requirements, making the works suitable as introductory and test-preparation references for tax law. Because public information on her biography, positions, and academic background is lacking, her personal experience cannot be described in detail; readers may instead consult the editions and categories of her textbooks to understand the direction of her work.
