Taxation and Finance Law

Author: Zhang Shouwen
Publisher:
Publish Date: 2005-01-01
Features: With the development of China's economy and society, the importance of fiscal and tax law has become increasingly evident. The teaching and research of fiscal and tax law have also received widespread attention, and various textbooks and monographs on the subject have been published one after another. Some of these high-quality works have already had a significant impact. The book "Fiscal and Tax Law" was organized by the Ministry of Justice. Structurally, it is divided into two parts: the Fiscal Law section and the Tax Law section. The Fiscal Law section consists of six chapters, while the Tax Law section comprises twelve chapters. The ratio of these two parts aligns with the typical teaching time allocation for fiscal and tax law courses. Whether in the Fiscal Law section or the Tax Law section, the basic cognitive sequence is to first introduce relevant economic principles, such as fiscal principles and tax principles. On this foundation, the book then introduces fundamental legal theories, such as the General Principles of Fiscal Law and the General Principles of Tax Law. Finally, it presents the relevant legal systems based on the aforementioned economic principles and legal theories. Such a structural design may be more suitable for readers to gradually deepen their understanding and systematically master the theories and systems of fiscal and tax law. This book introduces the basic principles and fundamental systems of fiscal and tax law. It is suitable for undergraduate and vocational students in law, economics, political science, and related fields. Of course, it is also suitable for various individuals in society who wish to understand the basic principles and systems of fiscal and tax law.