Tax Law

Author: Liu Jianwen, Editor-in-Chief
Publisher:
Publish Date: 2002-03-01
Features: Distance Education Textbook of the Education Center of the State Administration of Taxation. To improve the comprehensive quality of civil servants in the tax system, the Education Center of the State Administration of Taxation cooperated with Hunan University to carry out distance education for academic degrees across the national tax system. Experts and professors from Peking University, Xiamen University, Central South University of Finance and Economics, National Academy of Economics, and the State Administration of Taxation were organized to write this series of textbooks. This book is one of the textbook series for Chinese tax distance education. Striving to reflect the latest developments in China's tax legal system against the background of governing the country according to law, joining the WTO, and the rapid development of the knowledge economy, this book incorporates outstanding research achievements in tax law from both domestic and international perspectives. It combines theory with practice, providing a detailed discussion of the fundamental concepts, principles, and systems of tax law. The purpose is to enable students to gain a relatively comprehensive and accurate understanding of China's tax law, strengthen their theoretical foundation in tax law, enhance their awareness of tax law, and thereby contribute to advancing the rule of tax law.