Tax and Financial Law Typical Cases

Author: Yin Shaoping
Publisher:
Publish Date: 2003-04-01
Features: This book is one of the case studies textbooks for "Economic Law Applied Textbooks for 21st Century Economics and Management," representing a beneficial attempt to combine relevant legal systems with teaching cases. Taxation and Finance Law is an important component of economic law. With the increasing development of taxation and finance activities, the content of taxation and finance law is also continuously updated and adjusted. This textbook introduces typical cases to analyze some of the main fiscal and financial laws and regulations, aiming to provide readers with a general understanding of China's fiscal and financial legal system. The textbook consists of nine parts. Each part is divided into two sections: the first section is "Overview," which briefly introduces the relevant legal systems and their development trends; the second section is "Legal Application," where the authors of each part select some cases and elaborate on them from both theoretical and institutional perspectives, proposing scholarly recommendations for existing issues.