Tax Law Forum (Volume 2)

Author: Liu Jianwen
Publisher:
Publish Date: 2003-05-01
Features: The second volume of Tax Law Symposium publishes over ten of the most recent research findings in China's tax and financial law. Among them:
"Tax Legislation in China under the Perspective of Democracy," which places China's tax legislation within the framework of democracy, proposes standards for the legitimacy of tax law and democracy, and conducts a relatively in-depth analysis of the current state of tax legislation in China.
"Minimum Legal Standards for Protecting Taxpayer Rights – A Human Rights Perspective," based on Professor Milne's theory of minimal human rights, places taxpayer rights within the context of human rights and analyzes them from this perspective.
"Research on the Legislative Issues of China's Inheritance Tax," which thoroughly discusses the basic conditions for inheritance tax legislation, including the historical development of inheritance tax systems, theoretical preparation, economic conditions, legal foundations, and other influencing factors, conducting an in-depth study of legislative issues in inheritance tax law.
"Tax Law Issues in Medical Institution Reform," starting from the role and significance of tax law in medical institution reform, discusses the tax regulation of medical institutions, the relationship between government taxation and health benefits, and the impact of taxation on the development of the medical industry, proposing reform ideas and suggestions.
"Research on Profit Pricing Methods for Tangible Transactions between Related Enterprises," which conducts a detailed study of the profits from tangible property transactions between related enterprises from an economic perspective and, based on this, analyzes the defects in China's profit pricing methods.
"The Unique 'Tax Law of Hironobu Kitano' – A Review of Kitano Hironobu's Elements of Tax Law," which primarily introduces the characteristics of Elements of Tax Law, uncovers Professor Kitano Hironobu's approach to studying tax law from a constitutional perspective, as well as his methodology of studying tax law at both the level of legal epistemology and legal practice, combined with case studies, and offers independent insights into the content of the work.
The second volume of Tax Law Symposium publishes over ten of the most recent research findings in China's tax and financial law. Among them:
"Tax Legislation in China under the Perspective of Democracy," which places China's tax legislation within the framework of democracy, proposes standards for the legitimacy of tax law and democracy, and conducts a relatively in-depth analysis of the current state of tax legislation in China.
"Minimum Legal Standards for Protecting Taxpayer Rights – A Human Rights Perspective," based on Professor Milne's theory of minimal human rights, places taxpayer rights within the context of human rights and analyzes them from this perspective.
"Research on the Legislative Issues of China's Inheritance Tax," which thoroughly discusses the basic conditions for inheritance tax legislation, including the historical development of inheritance tax systems, theoretical preparation, economic conditions, legal foundations, and other influencing factors, conducting an in-depth study of legislative issues in inheritance tax law.
"Tax Law Issues in Medical Institution Reform," starting from the role and significance of tax law in medical institution reform, discusses the tax regulation of medical institutions, the relationship between government taxation and health benefits, and the impact of taxation on the development of the medical industry, proposing reform ideas and suggestions.
"Research on Profit Pricing Methods for Tangible Transactions between Related Enterprises," which conducts a detailed study of the profits from tangible property transactions between related enterprises from an economic perspective and, based on this, analyzes the defects in China's profit pricing methods.
"The Unique 'Tax Law of Hironobu Kitano' – A Review of Kitano Hironobu's Elements of Tax Law," which primarily introduces the characteristics of Elements of Tax Law, uncovers Professor Kitano Hironobu's approach to studying tax law from a constitutional perspective, as well as his methodology of studying tax law at both the level of legal epistemology and legal practice, combined with case studies, and offers independent insights into the content of the work.