Contemporary Taxation and Finance Law: Basic Theories and Hot Issues

Author: Liu Longheng
Publisher:
Publish Date: 2004-01-01
Features: The China Fiscal and Taxation Law Society held its annual meeting from October 28 to 31, 2002, in Zhangjiajie City, Hunan Province. This annual meeting received a total of 59 papers. The papers submitted by the attending directors and representatives covered a wide range of topics, including the theory, practice, and foreign relations of fiscal and taxation law. The authors of the papers included both theoretical researchers and practitioners engaged in teaching and research in fiscal and taxation law, as well as leaders and cadres working in fiscal and taxation departments. The age structure of the authors also included young, middle-aged, and elderly. Through everyone's efforts, the annual meeting was very successful. At the request of the attendees, we have compiled and printed the received papers for exchange purposes. We believe that this will certainly promote the improvement of our research in fiscal and taxation law. As a society, improving its academic level and applying research findings to practice are our efforts in the right direction. Due to publishing space limitations, the editors made significant during the compilation process, striving to retain the essence of the papers.