VSB – Technical University of Ostrava Faculty of Economics
Department of Finance
Diploma Thesis Assignment
Student:
Bc. Xiaohan Wang
Study Programme:
N0412A050005 Finance
Title:
Application of Corporate Income Tax including Evaluation of Tax Burden of Business Entities
Aplikace daně z příjmů právnických osob včetně vyhodnocení daňového zatížení podnikatelských subjektů
The thesis language:
English
Description:
1. Introduction 2. Theory of Taxation
3. Principles of Corporate Income Tax in China
4. Evaluation of Corporate Income Tax Burden on Business Entities 5. Conclusion
Bibliography
List of Abbreviations
Declaration of Utilisation of Results from the Diploma Thesis List of Annexes
Annexes References:
CAO, Fuli. Corporate Income Tax Law and Practice in People's Republic of China. New York: Oxford University Press, 2011. 526 p. ISBN: 978-0-19-539339-2.
RICCARDI, Lorenzo. Introduction to Chinese Fiscal System. Singapore: Springer Nature Singapore, 2018.
300 p. ISBN 978-981-10-8559-8.
TROTMAN-DICKENSON, D. I. Economics of the Public Sector. London: Palgrave, 1996. 484 p. ISBN 978-0-333-59669-2.
Extent and terms of a thesis are specified in directions for its elaboration that are opened to the public on the web sites of the faculty.
Supervisor: Ing. Kateřina Krzikallová, Ph.D.
Date of issue: 20.11.2020 Date of submission: 23.04.2021
Ing. Petr Gurný, Ph.D. doc. Ing. Vojtěch Spáčil, CSc.
Head of Department Dean
