Tax law

Author: Zhu Daqi
Publisher:
Publishing Date: 2004-04-01
Features: I firmly believe that China's tax law and tax system will be further improved in the 21st century; I also firmly believe that the Chinese people in the 21st century will have a stronger awareness of paying taxes according to law; I am even more firmly convinced that the Chinese people in the 21st century will receive more and better public products and services. Tax law is a very important branch discipline within the system of economic law, and it is a legal science that takes tax law and tax legal phenomena as its research objects. Tax law is an important part of the national legal system and refers to the general term for legal norms that regulate tax relationships. Taxation is the main way for the state to obtain financial revenue, relying on political power and enforcing compulsory, non-punitive, and non-remunerative levies on residents and non-residents according to legal provisions. In modern democratic societies, the relationship between taxation and tax law is very close. Taxation is the substantive content of tax law, while tax law is the legal form of taxation, serving as the institutional guarantee to ensure standardized and orderly tax collection and management. The principles "where there is tax, there must be law, and where there is no law, there is no tax" and "taxation by law" are increasingly regarded as the cornerstone of tax work. In our country, with the deepening of reform and opening-up, reforms in the tax system, the construction of tax law system, and research in tax law have also made great progress. Especially today, as China establishes a socialist market economy system and comprehensively builds a moderately prosperous society, the role of tax law in regulating tax collection and payment behavior, safeguarding the legitimate rights and interests of taxpayers, promoting honest and lawful tax payment, and ensuring national financial revenue is becoming increasingly prominent, and the tax legal system is gradually maturing and improving. Currently, tax law is one of the main courses in law majors at universities and colleges, as well as an important course for finance and economics and management majors. It is also a required content for various national qualification exams (such as Certified Tax Agent, Certified Accountant, Certified Appraiser, Judicial Personnel, and Accounting Professional Titles). To help everyone study and master this course, the author was invited by the China Renmin University Press and the China Renmin University Online Education College to compile this textbook to assist students in systematically learning and comprehensively understanding the specific tax system in China at present, mastering the basic principles of tax law, cultivating the awareness of paying taxes according to law, promoting the legalization process of tax administration, and building a moderately prosperous society in terms of material civilization, spiritual civilization, and political civilization. The content of this textbook includes five main parts: General Tax Law, Value-Added Tax Law, Consumption Tax Law, Supplementary Tax Law, and Procedural Tax Law, which are further divided into 14 chapters: Basic Principles of Tax Law, Value-Added Tax System, Consumption Tax System, Business Tax System, Customs Legal System, Corporate Income Tax System, Income Tax System for Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax System, Agricultural Tax System, Property Tax System, Resource Tax System, Behavior Tax System, Tax Collection and Management Law, and Tax Relief Law. Each chapter includes key issues, cases, chapter summaries, key concepts, and discussion questions to guide students in quickly and accurately grasping the basic knowledge points of the chapter. In terms of writing, this textbook strives to be concise, accurate, and practical, achieving a balance between scientificity, systematicity, and practicality. Students can also combine this textbook with online teaching materials and tools related to tax law courses to more comprehensively, systematically, and accurately master the basic knowledge of tax law and the current effective specific tax legal system in China. As this textbook is about to be published, the author would like to express special thanks to my graduate students Cheng Jiasheng, Wang Qi, Wei Wei, Shen Xiaoxu, Liang Zhenjun, Chen Weide, Li Jingxing, Guo Dingming, and Pan Nan, among others. They have done a great deal of effective work in writing this textbook, especially in the preparation of related online teaching materials. Without their assistance, it would have been impossible to complete such a large task in a short period of time. I also want to thank my family, as without their understanding and support, this textbook would have been difficult to complete. Additionally, during the writing of this textbook, the "SARS" epidemic was rampant, making the collection of new materials quite difficult. Moreover, due to the haste in completing the book and limited personal capabilities, there will undoubtedly be errors and omissions. I sincerely apologize to all readers and welcome your criticism and corrections. At the same time, this textbook draws heavily on the research findings and related textbooks of many domestic colleagues (see "References"), and it was not possible to note them all in the book. I hereby express my sincere apologies and gratitude.
Author
December 2003, Beijing