Tax Law

Author: Liu Longheng
Publisher:
Publish Date: 2006-11-01
Features: This book embodies the author's insights from years of research in tax law, as well as a summary of the author's experience in participating in China's tax legislation and tax system reform. Its features include: , the foundational theories of this book are mature, stable, and advanced. It not only contains classic content in tax law but also fully records and reflects the cutting-edge issues in tax system reform and tax law research. At the same time, it addresses the status and characteristics of several major categories of China's modern tax system and the significant tax types within them; second, the structure of the book reflects a well-integrated combination from history to the present, from theory to practice, and from substance to procedure; third, the author employs research methods such as induction, deduction, empirical analysis, and feedback, along with various charts, thought-provoking questions, and case solutions, to meet the needs of teaching and research. The author not only discusses turnover tax, income tax, property tax, other special tax systems, and special tax provisions in specific fields but also analyzes the basic approaches to resolving tax disputes, tax legal liability, and tax legal sanctions.