Tax Law

Author: Wang Shuguang
Publisher:
Publish Date: 2006-08-01
Features: In a certain sense, taxation can be seen as an "infringement" on private property, tax law regulates tax activities, and tax law is a significant science that studies and elaborates on the normative aspects of tax activities. In today's era of "the more the economy develops, the more important taxation becomes," scientific research and the formulation of tax laws hold positive practical significance in ensuring national revenue, safeguarding the legitimate rights and interests of taxpayers, and promoting the healthy development of the economy. This textbook is primarily intended for undergraduate students majoring in finance and economics. It is divided into three parts and 13 chapters.
The first part is the General Theory of Tax Law, which is Chapter 1. It primarily studies and elaborates on the research history of tax law, its disciplinary attributes, fundamental theoretical knowledge of taxation and tax law, as well as tax legal elements and the development process of China's tax legal system and its current framework.
The second part is the Substantive Tax Law, covering Chapters 2 to 11. It mainly elaborates on the theoretical knowledge of China's current value-added tax, corporate income tax, and other tax species, including the scope of taxation, taxpayers, tax items, tax rates, preferential policies, tax amount calculation, and tax administration methods.
The third part is the Procedural Tax Law, covering Chapters 12 and 13. It primarily elaborates on the fundamental theoretical knowledge of tax administration law, tax registration, tax collection, tax inspection, and tax legal liability, as well as the basic theories, knowledge, and skills of tax management systems, tax administrative penalties, tax administrative disputes, and tax administrative compensation.
The main content of this book includes the General Theory of Tax Law, the Law of Value-Added Tax, the Law of Consumption Tax, the Law of Business Tax, the Law of Customs Duty, the Law of Corporate Income Tax, the Law of Foreign-Invested Corporate Income Tax, the Law of Individual Income Tax, and more.