Chinese Fiscal and Taxation Law: 21st Century Legal Planning Textbooks

Author: Liu Longheng
Publisher:
Publish Date: 2004-09-01
Features: This book is a high-quality teaching material for higher education in Beijing from 2001 to 2005, supported by the Beijing Municipal Education Commission, and also a key textbook for the construction of the economic law discipline. The book elaborates on the fundamental knowledge, theories, and systems of China's fiscal law and tax law. Professor Liu Longheng, the author, has long been engaged in teaching and research in fiscal law, financial law, and economic law, and is one of the founders of these three disciplines. He is also a pioneer in the field of Chinese tax law. The book features: , starting from local resources and fully utilizing political commentary materials and academic research institution data; second, in its framework, it considers both the objective laws of fiscal and tax revenue and management while also taking into account the development of the fiscal and tax law discipline, integrating theoretical principles of basic categories with the interweaving of the discipline system to combine objective laws with subjective cognition; third, it combines theory with specific systems, delves into fiscal and fiscal law theories, elaborates on fiscal and tax legal systems, and uses a large amount of data for argumentation; fourth, it not only reflects the existing fiscal and tax reforms and the development of fiscal and tax work and their social relationships but also has a certain foresight, predicting future developments and changes in each fiscal and tax system.