Finance and Taxation Law

Author: Liu Jianwen
Publisher:
Publish Date: 2004-09-01
Features: This textbook is a revision based on the second edition of "Fiscal and Taxation Law" published in August 2001. The focus of this revision is as follows: (1) Rewriting the two issues of "Fiscal Law System" and "Basic Principles of Fiscal Law"; (2) Making significant revisions to the relevant issues of "Overview of Tax Law," "Tax Law System," and "Tax Legal Relationship" in Chapter 6 "General Principles of Tax Law"; (3) Changing Chapter 12 "Tax Dispute Law" to "Tax Relief Law" and rewriting the entire chapter. Additionally, some modifications have been made to other chapters based on China's new legislation. The book is divided into two parts: the first part covers an introduction to fiscal law, legislative history, fiscal revenue and expenditure division law, budget law, and government bond law; the second part elaborates on the general principles of tax law, specific tax laws, tax administration law, and tax relief law.