Fiscal and Taxation Law (Third Edition)

Author: Liu Jianwen, Editor-in-Chief
Publisher:
Publish Date: 2003-03-01
Features: This textbook is a revision based on the second edition of "Fiscal and Taxation Law" published in August 2001. The key focus of this revision is: (1) rewriting the two topics "Fiscal Law System" and "Basic Principles of Fiscal Law"; (2) making significant modifications to the issues of "Overview of Tax Law," "Tax Law System," and "Tax Legal Relationship" in Chapter 6 "General Principles of Tax Law"; (3) changing Chapter 12 "Tax Dispute Law" to "Tax Relief Law" and rewriting the entire chapter. Additionally, some modifications have been made to other chapters based on China's new legislation. The book is divided into two parts: the upper part covers an introduction to fiscal law, legislative history, fiscal revenue and expenditure division law, budget law, and government bond law; the lower part elaborates on general principles of tax law, specific tax laws, tax administration law, and tax relief law.