Taxation Legal Research

Author: Fan Liming
Publisher:
Publish Date: 2004-12-01
Features: This book is divided into four parts and sixteen chapters. The first part, "Basic Theories of Tax Rule of Law," consists of five chapters, primarily analyzing the relationship between taxes and law, the connotation and objectives of tax rule of law, taxes and tax law, tax legal relationships, and the basic principles of tax law. The second part, "Tax Legislation," mainly includes general theories of tax legislation, horizontal and vertical division of tax legislative power, and tax legislative procedures. The third part, "Tax Enforcement," primarily analyzes the enforcement aspects of tax law, comprising three chapters that cover the basic theories of tax enforcement, the overall current state of tax enforcement in China, tax administrative penalties, and tax administrative reconsideration. The fourth part, "Tax Justice," contains four chapters, focusing on the nature, organizational system, and role and function of tax justice, tax administrative litigation and criminal litigation, and the tax justice protection system. This book is the crystallization of the collective wisdom of the research team. As the team leader, I designed the overall research framework and writing plan, organized repeated discussions among team members to unify key viewpoints, and guided the research process. The specific writing assignments are as follows: Introduction, Fan Liming; Chapters 1 and 2, Zhang Bin, Fan Liming; Chapters 3 to 6 and 9, Zhang Bin; Chapter 7, Li Hua; Chapter 8, Li Wen; Chapter 10, Xu Sheng, Fan Liming; Chapter 11, Shi Shaobin; Chapter 12, Zhu Feng, Fan Liming; Chapters 13 to 16, Wang Jun. Fan Liming is responsible for revising and editing the entire book. During the revision and finalization stage, Shi Shaobin, Li Wen, Li Hua, and Gu Hong assisted me with a significant amount of technical work.