Tax General Theory

Author: Zhang Shouwen
Publisher:
Publish Date: 2004-06-01
Features: Tax General Theory inherits the reasonable content of Tax Principles while also making significant adjustments in its structure, dividing the book into three parts: Introduction to Tax and Tax Law, Systems and Collection and Payment Systems, and Review and Litigation Systems. Additionally, it introduces the most fundamental and important tax law systems in the order of tax system law, tax collection and payment substantive law, and tax collection and payment procedural law, enabling readers to gain a basic understanding of the entire tax law system. Tax theory is vast and profound, and tax systems are ever-changing. Considering the diverse needs of readers, Tax General Theory is primarily aimed at introducing common tax principles and basic tax systems, and will be continuously revised to reflect changes in China's tax systems and principles in a timely manner. As the book gradually matures, it will replace the system introduction section of my other work, Tax Principles, allowing subsequent editions of Tax Principles to focus more independently on the elaboration of specialized tax principles.