Tax Law

Author: Zhu Weiqun
Publisher:
Publish Date: 2004-05-01
Features: This book is structured into three parts: the first part is the principles of tax law, the second part is the substantive tax law, and the third part is the procedural tax law. The first and third parts are standalone sections, while the second part, the substantive tax law, is further divided into three subparts: the law of goods and services tax, the law of income tax, and other substantive tax laws. This structural arrangement may not be perfectly ideal, but it is relatively clear. The book follows a unified narrative framework of taxpayers, tax basis, tax burden, tax amount calculation, and tax collection management to present the specific content of each substantive tax law. This arrangement aims to provide a common comparative basis for different tax laws, hoping to help readers grasp the content of tax law. Additionally, the book primarily adopts a popular and inductive writing style to introduce and explain the current Chinese tax law and specific provisions. The example analyses, illustrative examples, and summarized tables in the book are designed to assist readers in reading and understanding the content.