Tax Law Case Studies

Author: Liu Shaojun
Publisher:
Publish Date: 2002-12-01
Features: Law is a highly applied discipline. One of the main purposes of law students learning law is to master the ability to use legal knowledge to solve real legal problems. Therefore, case analysis is not only an important part of legal education but also a key method in Sinology education. The implementation and promotion of case teaching have become an important way to deepen the reform of legal education at all levels. If legal textbooks are the main support for students to systematically learn basic theories, basic knowledge, and basic concepts ("three basics"), grasp key and difficult points, and solve various doubts ("three points"), then legal cases are an important tool to help students generalize and integrate the "three basics" and "three points" of various subjects. Legal education and legal textbooks without case participation are incomplete. To promote the in-depth reform of education at our Liaocheng University, summarize the experience and achievements of implementing case teaching in recent years, we have organized relevant experts to compile this series of books. This textbook includes the following chapters:
Chapter 1, Overview of Tax Law;
Chapter 2, Value-Added Tax Law;
Chapter 3, Business Tax Law;
Chapter 4, Consumption Tax Law;
Chapter 5, Corporate Income Tax Law;
Chapter 6, Foreign-Invested Enterprise Income Tax Law;
Chapter 7, Individual Income Tax Law;
Chapter 8, Real Estate Tax Law;
Chapter 9, Stamp Duty Law;
Chapter 10, Deed Tax Law;
Chapter 11, Resource Tax Law;
Chapter 12, Other Tax Laws;
Chapter 13, Tax Administration Law.
Each chapter selects relevant cases based on knowledge points, raises legal issues, explains related concepts and principles, and analyzes them from the perspective of legal application. This textbook can be used as a reference for law students at all levels, as well as for tax law instructors and legal practitioners.