2025 Tax Law Lecture Summary 1
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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
value added tax
Chapter 1 Basic Theory p1-1
Chapter 2 General Provisions p1-4
Chapter 3 Taxable Transactions, Transaction Time, and Transaction Place p1-24
Chapter 4: Tax Rates and Exemptions p1-57
Chapter 5 Tax Invoices and Receipts p1-77
Chapter 6: General Taxpayer Value-Added Tax Calculation Structure p1-90
Chapter 7 Sales Tax p1-93
Chapter 8 Calculation of Purchase Tax and Deductible Tax p1-115
Chapter 9: Distribution Calculation for Part-Time Business Owners p1-136
Chapter 10 Reporting, Payment, Correction, and Surcharges p1-149
Chapter 11 Simplified Taxation p1-171
income tax
Chapter 1 General Introduction p2-1
Chapter 2 Comprehensive Income Tax p2-10
Section 1 Withholding Tax p2-10
Section 2 Interest Income and Dividend Income… Financial Income p2-11
Section 3 Business Income p2-48
Section 4 Earned Income p2-85
Section 5 Pension Income and Other Income p2-103
Section 6 Special Cases for Calculating Income Amounts p2-137
Section 7 Calculation of Comprehensive Income Tax Base p2-149
Section 8 Calculation of Comprehensive Income Tax Amount p2-164
Section 9 Calculation of Comprehensive Income Tax Deductions p2-169
Section 10 Tax Special Provisions for Partnership Enterprises (Provisions of the Tax Special Provisions Restriction Act) p2-201
Chapter 3 Retirement Income Tax p2-204
Chapter 4 Capital Gains Tax p2-215
Chapter 5 Income Tax Procedures p2-259
Chapter 6 Taxation of Non-Residents p2-268
Inheritance Tax and Gift Tax Act
Chapter 1 General Introduction p3-3
Chapter 2 Inheritance Tax p3-6
Section 1 General Provisions p3-6
Section 2: Calculation Structure of Inheritance Tax p3-10
Chapter 3 Gift Tax p3-32
Section 1 General Provisions p3-32
Section 2 Gift Tax Calculation Structure p3-39
Section 3 Calculation of the Donated Property Value in Cases Separately Provided for by Law p3-56
Section 4 Presumption of Gift p3-75
Section 5 Gift Agenda p3-78
Chapter 4: Inheritance Tax and Gift Tax Payment Procedures p3-92
Chapter 5 Valuation of Inherited and Gifted Property p3-101
Chapter 1 Basic Theory p1-1
Chapter 2 General Provisions p1-4
Chapter 3 Taxable Transactions, Transaction Time, and Transaction Place p1-24
Chapter 4: Tax Rates and Exemptions p1-57
Chapter 5 Tax Invoices and Receipts p1-77
Chapter 6: General Taxpayer Value-Added Tax Calculation Structure p1-90
Chapter 7 Sales Tax p1-93
Chapter 8 Calculation of Purchase Tax and Deductible Tax p1-115
Chapter 9: Distribution Calculation for Part-Time Business Owners p1-136
Chapter 10 Reporting, Payment, Correction, and Surcharges p1-149
Chapter 11 Simplified Taxation p1-171
income tax
Chapter 1 General Introduction p2-1
Chapter 2 Comprehensive Income Tax p2-10
Section 1 Withholding Tax p2-10
Section 2 Interest Income and Dividend Income… Financial Income p2-11
Section 3 Business Income p2-48
Section 4 Earned Income p2-85
Section 5 Pension Income and Other Income p2-103
Section 6 Special Cases for Calculating Income Amounts p2-137
Section 7 Calculation of Comprehensive Income Tax Base p2-149
Section 8 Calculation of Comprehensive Income Tax Amount p2-164
Section 9 Calculation of Comprehensive Income Tax Deductions p2-169
Section 10 Tax Special Provisions for Partnership Enterprises (Provisions of the Tax Special Provisions Restriction Act) p2-201
Chapter 3 Retirement Income Tax p2-204
Chapter 4 Capital Gains Tax p2-215
Chapter 5 Income Tax Procedures p2-259
Chapter 6 Taxation of Non-Residents p2-268
Inheritance Tax and Gift Tax Act
Chapter 1 General Introduction p3-3
Chapter 2 Inheritance Tax p3-6
Section 1 General Provisions p3-6
Section 2: Calculation Structure of Inheritance Tax p3-10
Chapter 3 Gift Tax p3-32
Section 1 General Provisions p3-32
Section 2 Gift Tax Calculation Structure p3-39
Section 3 Calculation of the Donated Property Value in Cases Separately Provided for by Law p3-56
Section 4 Presumption of Gift p3-75
Section 5 Gift Agenda p3-78
Chapter 4: Inheritance Tax and Gift Tax Payment Procedures p3-92
Chapter 5 Valuation of Inherited and Gifted Property p3-101
GOODS SPECIFICS
- Date of issue: January 23, 2025
- Page count, weight, size: 592 pages | 210*260*22mm
- ISBN13: 9791156265382
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