Nurturing silently: Fiscal and Taxation Rule of Law and Fiscal and Taxation Teaching: A Collection of Writings Celebrating the Centennial of the Peking University School of Law

Author: Liu Jianwen, Editor-in-Chief
Publisher:
Publish Date: 2005-03-01
Features: This book collects papers submitted to the "China University Tax and Finance Law Teaching Reform Symposium." The [Tax and Finance Law Teaching and Rule of Tax and Finance Law] section includes 4 papers. Liu Jianwen, starting from the impact of economic transformation on the development of law, provides a profound analysis of the two forces promoting the development of modern law in China. He proposes that the development of modern law provides research subjects and motivation for legal education, and suggests that tax and finance law teaching reform serves as a breakthrough to promote the development of modern law. The [Tax and Finance Law Teaching Reform] section includes 9 papers. Chen Shaoying, analyzing the status and role of higher tax law teaching in practice, examines the current state of tax law teaching in universities. Based on foreign and Taiwan teaching experience, she proposes relevant reform ideas. The [Tax and Finance Law Discipline Construction] section includes 11 articles. Hou Zuqian summarizes the constitutional research paradigm of fiscal and tax law from aspects such as national perspective, constitutional values, the positioning of fiscal law, the concept and system of fiscal law, its basic principles, constitutional review of fiscal law, and the analysis methods and resource definitions of constitutional paradigms. The [Tax and Finance Rule of Law Construction] section includes 5 articles. Yu Guangyuan et al., analyzing the importance and necessity of constructing a socialist tax and finance legal system in China, propose a general framework for building a socialist tax and finance legal system in China based on foreign tax and finance rule of law construction. After analyzing the current situation and problems of the construction of the socialist tax and finance legal system in China, they propose the main measures needed to accelerate its construction. The [Tax and Finance Law Reform] section includes 5 articles. Fu Guangming believes that unifying various corporate tax legal systems, especially the income tax legal systems for domestic and foreign-invested enterprises, is urgent, and the corporate income tax rate is the core content of the tax legal system. The [Foreign and Taiwan Tax Law Teaching] section includes 3 papers. Liao Qinfu conducts a comprehensive preliminary exploration of relevant literature on tax and finance law in Taiwan, examines the current development status of tax and finance law in Taiwan, summarizes the existing achievements in the field of tax and finance law research, and aims to achieve cross-strait tax and finance law exchanges.