Tax Law Tutorial

Author: Xu Mengzhou Tan Li
Publisher:
Publish Date: 2002-02-01
Features: This is a premium textbook series for core courses in commercial and economic law at higher education institutions. The book is organized based on the "Tax Law" textbook for the 21st century edited by Xu Mengzhou at Renmin University of China. It has the following characteristics: First, guided by the concepts of China's rule of law and tax legalism, the authors incorporate various new viewpoints in tax law that emerged in the late 20th century into the book's logical framework, ensuring its theory stands at the forefront of academic discourse in the early 21st century from the perspective of the globalization of economic rules in the new century. Second, the book accurately and systematically elaborates on the main contents of the specific systems of current substantive and procedural tax laws, based on the revised "Tax Collection and Management Law of the People's Republic of China" and other current tax regulations effective as of April 28, 2001, making it practical and easy to apply. Third, the book avoids abstract and tedious explanations by including illustrative cases that aid in understanding and reading, making the fundamental principles and systems of tax law clear, engaging, and fresh.