Finance and Taxation Law (Third Edition)

Author: Liu Jianwen
Publisher:
Publish Date: 2005-03-01
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 issues of "Fiscal Law System" and "Basic Principles of Fiscal Law"; (2) making significant revisions to the relevant issues of "Overview of Tax Law," "Tax Law System," and "Taxation Legal Relationship" in Chapter 6 "General Principles of Tax Law"; (3) changing Chapter 12 "Taxation Dispute Law" to "Taxation 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 volumes: the first volume covers an introduction to fiscal law, legislative history, fiscal revenue and expenditure division law, budget law, and government bond law; the second volume elaborates on the general principles of tax law, specific tax laws, tax administration law, and taxation relief law.