Academics
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Schools
- School of Law
- School of Business Administration
- School of Accounting
- School of Finance
- School of Economics
- School of Public Finance and Taxation
- School of Humanities and Communication
- School of Information Science
- School of Public Administration
- School of Art and Design
- School of Foreign Studies
- School of Geography and Tourism
- School of Statistics and Mathematics
- School of Greater Bay Area Film and Television Industry
- International School
- International Business School
- Cultural Creativity and Tourism School
- School of Digital Economy
- Undergraduate Education
- Postgraduate Education
The Generality of Taxation
Release Date: 2017-09-22Tax is an important instrument for a state to obtain revenue and adjust economy. It is a legal obligation for enterprises to pay tax according to law, and is also an important financial cost. Enterprises will take tax as an important factor when they make financial decisions. The Generality of Taxation develops the theories of taxation
The course mainly contains the basic theories and knowledge of the origination and development, the essence of taxation, the basic characteristic and function, the principle of taxation, the factors of tax system and structure, tax burden and shift, tax levy and administration and international taxation. Through this course, we can learn and grasp basic tax theories and knowledge for those who are engaged in occupation of tax.