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該書以近期新的中國稅收法律法規為依託,以實用性為目的,在闡述稅收基本理論的基礎上,著重介紹稅收實務,講解與案例相結合,為學習者從事稅收理論研究、涉稅事務處理、稅收徵管實務操作等工作奠定基礎,實用性強。主要內容有:稅收基礎知識,增值稅、消費稅、營業稅等稅種的理論概述、計算、管理、申報等基本知識。