由深圳市地方税务局吴升文局长担任主编的《深圳经济特区纳税实务》一书,最近由海天出版社出版发行。该书分上下两篇。上篇从深圳特区纳税人的角度出发,按不同行业,详尽介绍了各类纳税人适用的税种、办理税务登记、纳税申报、税款交纳、享受的税收优惠及违章处理等内容;下篇以实务为主、分别介绍了各税种的基本概念、纳税计算、会计处理、特殊规定等内容。因此,该书不仅写法新颖、别致,而且内容丰富、通俗易懂,该书的出版,可为纳税人全面掌握新税制的基本内容和目前深圳 The book entitled “Taxpaying Practice in Shenzhen Special Economic Zone”, edited by Director Wu Shengwen of Shenzhen Local Taxation Bureau, was recently published and published by Haitian Publishing House. The book points up and down two. The first chapter from the perspective of taxpayers in Shenzhen Special Zone, according to different industries, introduced in detail all types of taxpayers applicable tax, apply for tax registration, tax returns, tax payment, enjoy the tax incentives and violation of the content and so on; Practice mainly introduces the basic concepts of tax types, tax calculation, accounting treatment, special provisions and so on. Therefore, the book not only novel, chic, but also rich in content, easy to understand, the book’s publication, taxpayers can fully grasp the basic content of the new tax system and the current Shenzhen