Tax Law

Author: Liu Jianwen
Publisher:
Publish Date: 2003-06-01
Features: Compared to the first edition, the second edition has the following characteristics:
1. More rational system. The second edition reconstructs the theoretical system of tax law based on the legal relationships of tax law.
2. Some innovations in content. In this revision, in addition to adding new chapters, corresponding adjustments and modifications have been made to the existing chapters.
3. Unique research perspective. The second edition offers novelty in the refinement of tax law principles and the specific argumentation process. For what is generally referred to as the tax substantive law in current works, it is positioned as the tax debt law from the perspective of tax debts, demonstrating a breakthrough in tax law research methods and marking the first attempt in the field of domestic tax law.
4. More standardized writing. The second edition has stricter and more unified norms for annotations and writing formats, and it adds an English table of contents, a glossary, and an acronym list to facilitate academic exchange and research retrieval.
In summary, this Tax Law embodies the latest research achievements in tax law theory by me and my students, carries the bold vision of building a new theoretical system of Chinese tax law, and embodies the earnest expectations for the development of tax law as an independent discipline and the progress of tax rule of law.