Tax Law

Author: Han Depei
Publisher:
Publish Date: 2003-08-01
Features: This book closely grasps the research trajectory and latest trends in China's tax law studies, systematically introduces the evolution and development of the tax legal system in New China, and elaborates on the basic principles of socialist tax law in China. It also provides detailed explanations on the legal systems of value-added tax, income tax, property tax, and behavior tax, as well as China's special tax regulations for specific areas, tax administrative review, tax administrative litigation, and legal liability. The editor-in-chief of this book is one of the earliest scholars to study tax law in New China and is widely recognized by academia as the "founder of New China's tax law studies." Having personally participated in and experienced many significant tax reforms and legislative processes, he has a thorough understanding of the evolution and development of China's tax legal system. Therefore, this book offers numerous innovations and unique insights not only in explaining the history of China's tax law and tax law studies but also in elaborating on the theoretical aspects of China's tax law.