Tax Law Forum. Volume 2

Author: Liu Jianwen
Publisher:
Publish Date: 2003-05-01
Features: Volume 2 of Tax Law Colloquium publishes over ten of the most recent research findings in China's tax and financial law. Among them:
"Tax Legislation in China under the Perspective of Democracy" places China's tax legislation within the framework of democracy, proposing issues such as the legitimacy of tax law and democracy, and the criteria for measuring the democratic nature of tax legislation. It provides a relatively in-depth analysis of China's tax legislative status.
"Minimum Legal Standards for Protecting Taxpayer Rights – A Human Rights Perspective" takes Milne's theory of minimal human rights as its foundation, placing taxpayer rights within the context of human rights, and analyzes the rights of taxpayers from this perspective.
"Research on the Legislative Issues of China's Inheritance Tax" discusses in detail the basic conditions for inheritance tax legislation, including the historical development of inheritance tax systems, theoretical preparations, economic conditions, legal foundations, and other influencing factors, conducting an in-depth study of the legislative issues of inheritance tax law.
"Tax Law Issues in the Reform of Medical Institutions" starts from the role and significance of tax law in the reform of medical institutions, elaborates on the tax regulation of medical institutions, the relationship between government taxation and health benefits, and the impact of taxation on the development of the medical industry, proposing reform ideas and suggestions.
"Research on Profit Pricing Methods for Intangible Transactions between Related Enterprises" conducts a detailed study of the profits from intangible property transactions between related enterprises from an economic perspective, and based on this, analyzes the defects in China's profit pricing methods.
"The Unique 'Tax Law of Hino' – A Review of Hino Hiroshi's Elements of Tax Law" mainly introduces the characteristics of Elements of Tax Law, uncovering Professor Hino Hiroshi's approach to studying tax law from a constitutional perspective, as well as his methodology of studying tax law at both the level of legal epistemology and legal practice, combined with case studies. It also presents independent insights into the content of the work.
Volume 2 of Tax Law Colloquium publishes over ten of the most recent research findings in China's tax and financial law. Among them:
"Tax Legislation in China under the Perspective of Democracy" places China's tax legislation within the framework of democracy, proposing issues such as the legitimacy of tax law and democracy, and the criteria for measuring the democratic nature of tax legislation. It provides a relatively in-depth analysis of China's tax legislative status.
"Minimum Legal Standards for Protecting Taxpayer Rights – A Human Rights Perspective" takes Milne's theory of minimal human rights as its foundation, placing taxpayer rights within the context of human rights, and analyzes the rights of taxpayers from this perspective.
"Research on the Legislative Issues of China's Inheritance Tax" discusses in detail the basic conditions for inheritance tax legislation, including the historical development of inheritance tax systems, theoretical preparations, economic conditions, legal foundations, and other influencing factors, conducting an in-depth study of the legislative issues of inheritance tax law.
"Tax Law Issues in the Reform of Medical Institutions" starts from the role and significance of tax law in the reform of medical institutions, elaborates on the tax regulation of medical institutions, the relationship between government taxation and health benefits, and the impact of taxation on the development of the medical industry, proposing reform ideas and suggestions.
"Research on Profit Pricing Methods for Intangible Transactions between Related Enterprises" conducts a detailed study of the profits from intangible property transactions between related enterprises from an economic perspective, and based on this, analyzes the defects in China's profit pricing methods.
"The Unique 'Tax Law of Hino' – A Review of Hino Hiroshi's Elements of Tax Law" mainly introduces the characteristics of Elements of Tax Law, uncovering Professor Hino Hiroshi's approach to studying tax law from a constitutional perspective, as well as his methodology of studying tax law at both the level of legal epistemology and legal practice, combined with case studies. It also presents independent insights into the content of the work.