Tax Law (Second Edition)

Author: Xu Mengzhou
Publisher:
Publish Date: 2006-03-01
Features: Tax law is one of the main courses in law and economic law majors in higher education institutions, as well as an important course for economics and management majors. To meet the needs of tax law teaching, the book "Tax Law" was compiled. Since the first edition of "Tax Law" was published by the China Renmin University Press in November 1999, it has been well-received and praised by a broad readership. However, over the six years since the book's publication, China's tax system reforms have continued to deepen, tax legislation has become increasingly comprehensive, and research in tax law has made significant progress. To timely reflect the developments in China's tax system reforms and the achievements of tax law research, this book is a revised and second edition of "Tax Law." While maintaining the basic features, style, and reasonable structure of the first edition, the second edition has been revised and improved as follows:
First, it incorporates the results of tax law research, making the principles of tax law more complete. Second, it reflects the new achievements of China's tax system reforms, integrating updated tax laws and regulations. Third, it strengthens the content and system arrangement of tax enforcement and tax agent services in light of the development of tax enforcement and tax agent services. The second edition of "Tax Law" expands the chapter "Tax Collection and Management System" from the first edition into three chapters: "Tax Management System," "Tax Collection System," and "Tax Agent System."