由张心淼同志编著、中国物价出版社出版的《税收与管理》一书,理论系统完整,体例层次清晰,突出实务性和可操作性,是适合高职高专院校培养应用型人才目标的一部很好的教科书。该书从我国基本税制入手,系统介绍了税收职能、税种、税收征管,并附有大量的例证。该书名为《税收与管 The book Taxation and Management, edited by Zhang Xinmiao and published by China Price Press, is complete in theory and system, clear in hierarchy and clear in practice and practicability, and is one of the objectives of training applied talents in higher vocational colleges. Good textbook. The book from China’s basic tax system, the system introduced the tax functions, tax types, tax collection and management, with a large number of examples. The book is titled Tax and Management