Tax Law

Author: Xu Mengzhou
Publisher:
Publish Date: 2005-10-01
Features: This textbook aims to elaborate on the fundamental theories of tax law and the basic content of China's tax legal system. It is divided into twenty-four chapters, introducing fundamental theories of tax law, substantive tax law, and procedural tax law systems. The textbook emphasizes novelty in content and lively presentation, meticulously designed with various knowledge sections. It widely incorporates the latest achievements in Chinese tax law research in recent years, extensively introduces tax legal knowledge from ancient to modern times both in China and abroad, integrates the theories of democracy, rule of law, and tax legalism, and incorporates the current latest and most comprehensive tax legal norms of China. At the same time, it uses examples to explain the practical application of tax legal norms, analyzes the defects and shortcomings of the current tax legal norms from the perspective of tax law theory, and proposes suggestions for improvement.