2025 Tax Law Lecture Summary 2
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Description
Book Introduction
The 2025 edition, reflecting the revised tax law, features the following: SUMMARY Volume I includes a new section on the "Inheritance Tax and Gift Tax Act."
For the purpose of preparing for the first and second CPA exams and the second CPA exam, the complex contents of the Inheritance Tax and Gift Tax Act are summarized briefly, and various examples and illustrations are included to aid understanding.
Difficult content was made understandable through “pictures” and “summaries,” and important topics that frequently appear on exams were organized into calculation examples.
In the section where organizing speaking problems is necessary, we have used “Previous Exam Questions” to determine whether past exam questions are right or wrong by topic to understand the exam trends.
For parts that require organizing calculation problems, a step-by-step approach is provided to enable quick and accurate solutions.
For the purpose of preparing for the first and second CPA exams and the second CPA exam, the complex contents of the Inheritance Tax and Gift Tax Act are summarized briefly, and various examples and illustrations are included to aid understanding.
Difficult content was made understandable through “pictures” and “summaries,” and important topics that frequently appear on exams were organized into calculation examples.
In the section where organizing speaking problems is necessary, we have used “Previous Exam Questions” to determine whether past exam questions are right or wrong by topic to understand the exam trends.
For parts that require organizing calculation problems, a step-by-step approach is provided to enable quick and accurate solutions.
index
Corporate tax
Chapter 1 General Introduction p4-1
Chapter 2 Corporate Tax on Income for Each Fiscal Year p4-13
Section 1 Calculation Structure p4-13
Section 2 Taxable Income p4-18
Section 3 Profit and Loss Deductions p4-41
Section 4: Deductions and Exclusions p4-73
Section 5 Profit and Loss Attribution Period p4-100
Section 6 Acquisition Cost of Assets and Valuation of Assets and Liabilities p4-116
Section 7 Dividends and Capital Reserve Reduction Dividends p4-140
Section 8 Depreciation Expense p4-158
Section 9 Non-deductibility of interest paid p4-186
Section 10 Corporate Business Expenses and Donations p4-194
Section 11 Reserve Fund p4-218
Section 12 Reserve Fund p4-255
Section 13 Denial of Unfair Acts Calculation p4-259
Section 14 Calculation of Tax Base p4-273
Section 15 Calculation of Tax Amount p4-281
Section 16 Calculation of Tax Deductions p4-291
Section 17 Minimum Tax and Special Tax for Rural and Fishing Villages p4-312
Section 18 Procedural Rules and Surcharges p4-320
Section 19 Mergers, Divisions, etc. p4-328
Section 20: Consolidated Tax System p4-354
Section 21 Special Taxation Provisions for Corporate Tax on Income of Corporate Tax Trust Property for Each Fiscal Year p4-363
Chapter 3 Corporate Tax on Liquidation Income p4-368
National Tax Basic Act
Chapter 1 General Provisions p5-1
Chapter 2: Taxation and Application of Tax Laws p5-12
Chapter 3 Establishment, Confirmation, and Extinction of Tax Obligations p5-17
Chapter 4: Expanded Tax Liability System p5-33
Chapter 5: Relationship between National Taxes and General Bonds p5-44
Chapter 6 Taxation p5-50
Chapter 7 Tax Refunds and Tax Refund Surcharges p5-61
Chapter 8 Tax Complaints System p5-66
Chapter 9 Taxpayer Rights, Supplementary Provisions, and Penalties p5-77
Chapter 1 General Introduction p4-1
Chapter 2 Corporate Tax on Income for Each Fiscal Year p4-13
Section 1 Calculation Structure p4-13
Section 2 Taxable Income p4-18
Section 3 Profit and Loss Deductions p4-41
Section 4: Deductions and Exclusions p4-73
Section 5 Profit and Loss Attribution Period p4-100
Section 6 Acquisition Cost of Assets and Valuation of Assets and Liabilities p4-116
Section 7 Dividends and Capital Reserve Reduction Dividends p4-140
Section 8 Depreciation Expense p4-158
Section 9 Non-deductibility of interest paid p4-186
Section 10 Corporate Business Expenses and Donations p4-194
Section 11 Reserve Fund p4-218
Section 12 Reserve Fund p4-255
Section 13 Denial of Unfair Acts Calculation p4-259
Section 14 Calculation of Tax Base p4-273
Section 15 Calculation of Tax Amount p4-281
Section 16 Calculation of Tax Deductions p4-291
Section 17 Minimum Tax and Special Tax for Rural and Fishing Villages p4-312
Section 18 Procedural Rules and Surcharges p4-320
Section 19 Mergers, Divisions, etc. p4-328
Section 20: Consolidated Tax System p4-354
Section 21 Special Taxation Provisions for Corporate Tax on Income of Corporate Tax Trust Property for Each Fiscal Year p4-363
Chapter 3 Corporate Tax on Liquidation Income p4-368
National Tax Basic Act
Chapter 1 General Provisions p5-1
Chapter 2: Taxation and Application of Tax Laws p5-12
Chapter 3 Establishment, Confirmation, and Extinction of Tax Obligations p5-17
Chapter 4: Expanded Tax Liability System p5-33
Chapter 5: Relationship between National Taxes and General Bonds p5-44
Chapter 6 Taxation p5-50
Chapter 7 Tax Refunds and Tax Refund Surcharges p5-61
Chapter 8 Tax Complaints System p5-66
Chapter 9 Taxpayer Rights, Supplementary Provisions, and Penalties p5-77
GOODS SPECIFICS
- Date of issue: January 23, 2025
- Page count, weight, size: 480 pages | 210*260*19mm
- ISBN13: 9791156265399
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