Chinese tax law

Author: Jin Zhaowu
Publisher:
Publish Date: 2004-03-01
Features: This book is a fully English textbook on Chinese tax law. It adopts an internationally aligned, reader-centered writing style, using popular and standard English to explain Chinese tax law, which helps readers master the correct method of learning Chinese tax law in English.
This book utilizes numerous cases and charts to make complex content intuitive, facilitating readers in quickly grasping an overview of Chinese tax law.
The book is rich in content, written in a relaxed and fashionable style, and is illustrated with visuals, making it the best textbook for bilingual legal education in domestic universities and colleges. During the legal learning process, studying (common law and civil law) through original English materials is undoubtedly important and highly beneficial. However, for Chinese law students who will primarily practice law in China, they will more likely apply Chinese law. As China's economy becomes increasingly internationalized, proficiency in foreign languages for legal services will enable better service for both domestic and international clients. Therefore, learning to express Chinese legal concepts with foreign languages has become particularly important. To achieve this, many schools have introduced legal English programs. This course addresses the urgent needs of many students and has played a significant role in improving their professional English proficiency. However, due to limited class time, students can only access a very limited amount of material. Most approaches involve selecting passages from foreign textbooks covering various branches of law, supplemented with annotations for study. This is done primarily to enhance students' reading comprehension of English materials, but it offers little help in cultivating their ability to express Chinese legal concepts in English. To comprehensively improve students' ability to use foreign languages for professional services, the Ministry of Education issued the "" (Opinions on Strengthening Undergraduate Teaching and Improving Teaching Quality) in 2001, which states: "Undergraduate education should create conditions to use English and other foreign languages for teaching public and professional courses. For fields such as biotechnology, information technology, finance, and law, which are in high-tech areas or meet the needs after China's entry into the WTO, it is essential to take the lead and strive to achieve 5%–10% of foreign language teaching courses within three years." Based on these considerations, Legal Press organized experts and scholars to compile a series of English-language Chinese law textbooks. The goal is to enable readers to learn Chinese law while mastering professional English, laying a foundation for future specialized services in English. Therefore, this series can serve as both a bilingual teaching textbook for professional courses and a specialized English textbook for in-depth study in specific legal fields. This book is one of them. The content is broadly divided into two parts: Chapters 1 to 7 discuss the evolution of China's tax law and the rights and obligations of taxpayers, while Chapters 8 to 21 introduce China's tax system. Through this approach, readers can gain a relatively comprehensive understanding of China's tax legal system. To facilitate comprehension, the author has added corresponding Chinese and Pinyin translations in parentheses for legal terms and expressions that cannot be found in general dictionaries or may be easily misunderstood. Additionally, the Pinyin and Chinese characters of all Chinese laws, regulations, and local rules are appended to their names for easy reference to the original texts.