Tax Law (Wang Shuguang)

Author: Wang Shuguang, Editor-in-Chief
Publisher:
Publishing Date: 2004-11-01
Features: A market economy is a rule of law economy, and tax law is an important part of national law. With the continuous development of China's socialist market economy, taxation is increasingly profoundly influencing people's socio-economic activities. However, all tax activities must comply with legal procedures, and tax law must strictly regulate and constrain tax activities. This is particularly true in practice, where tax authorities must govern according to law and taxpayers must comply with tax laws. To a certain extent, strict adherence to tax law often depends more on people's understanding and comprehension of it. Therefore, the correct implementation of tax law holds significant practical value in ensuring national revenue, protecting the legitimate rights and interests of taxpayers, and promoting the healthy operation and development of the market economy. This book is designed to cultivate applied talents in economic fields such as accounting, taxation, public finance, and securities investment for vocational colleges and higher vocational colleges. It serves as a teaching material for tax law courses and can also be used as a learning resource or reference book for working professionals, economic theorists, and tax-related entities and personnel. The writing of this textbook primarily reflects the following characteristics:
First, it aligns with the requirements of market economy theory. The entire book is guided by socialist market economy theory, interpreting the role and rationality of tax law in regulating macroeconomics and influencing the operation of the market economy, based on the foundation of tax legal systems.
Second, theory is closely linked to practice. The book explains the basic content of tax law from economic, tax, and legal perspectives, incorporating both research on fundamental tax and tax law theories and relevant knowledge, as well as practical case studies and operational examples.
Third, the content is comprehensive and systematic, with a scientifically rational structure. The book is based on the latest theoretical knowledge and legal systems, systematically introducing China's current tax legal systems and providing in-depth explanations of basic knowledge, the fundamental legal content of various taxes, tax amount calculations, and tax collection management, making the structure more scientific and rational.
Fourth, the explanations are clear and easy to understand, with strong operability. The book features concise and fluent language, complemented by charts and examples to provide targeted in-depth analysis of tax law content. It combines knowledge with case studies, making it highly practical.