Tax Law

Author: Han Lingli
Publisher:
Publish Date: 2004-08-01
Features: Taxation is an important socio-economic activity, not only closely related to the development of social economy and the lives of citizens, but also holds significant importance for maintaining the normal operation of the state machine and the construction of a rule-of-law government. The history of taxation in New China is, in essence, the history of the advancement of tax law. With the establishment of a market economy system, China's integration into the global economy, and the advancement of tax system reforms in our country, taxation has long permeated every field of socio-economic activities, entered the lives of ordinary people, and become an important part of administrative law. The rural fee-tax currently in operation, the personal income tax law currently under revision and discussion, fuel tax, social security tax, and the new round of tax system reforms have attracted widespread attention and high importance from all sectors of society. This book strives to reflect the disciplinary characteristics of tax law and the basic spirit of the current tax system reform, providing a relatively comprehensive introduction to the rules of substantive tax law and procedural tax law.