China Tax Law (English Version)

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 modern style, and is illustrated, making it the best textbook for bilingual legal education in domestic universities and colleges. During the legal learning process, studying through original English materials is undoubtedly important and highly beneficial. However, for Chinese law students who will primarily practice 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 universities have established legal English programs. This course addresses many students' urgent needs 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 actually aimed at improving students' reading comprehension of English materials, but it offers little help in cultivating their ability to express Chinese legal concepts in English. To comprehensively enhance 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 needed to adapt to 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 some experts and scholars to compile a series of English-language Chinese law textbooks. The purpose 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 a professional textbook for bilingual teaching or as a specialized English textbook for students studying a specific legal field. This book is one of them. The content can be 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 will 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.