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税费基础知识

作者：国家税务总局学习兴税指导委员会

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内容简介:

本书既是全国税务系统初任培训教材，同时也是全国税务系统公务员执法资格考试指定用书。教材具有以下三个突出特点：一是内容新，教材吸收融合了最新的税费政策、征管措施，中办、国办《关于进一步深化税收征管改革的意见》贯彻落实最新举措，“智慧税务”等最新工作理念，以及税收立法的最新进展等；二是知识全，教材涵盖了税费政策、税费计算、征管服务措施等基础知识；三是体验好，教材借助“学习兴税”平台等新技术手段，实现学习体验的数字化，随时可学，即学即练，增强了教材学习、测试的灵活性、交互性、实效性。

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