Tax Law - (Revised Edition 2007)

Author: Yan Zhensheng (Compiler)
Publisher:
Publish Date: 2007-01-01
Features: This book is divided into fourteen chapters. Among them, Chapter 1 Introduction is the foundational theory of tax law, including the concepts of taxation and tax law, the objects of regulation of tax law, the classification and constituent elements of tax law, the basic principles of tax law, and tax legal relationships. It serves as the knowledge base for studying specific tax legal systems. Chapter 2 Tax Legislation introduces and discusses the history of tax legislation in China, helping learners understand China's tax history and clarify the importance of tax legislation. Chapters 3 to 13 respectively introduce and discuss specific tax legal systems (i.e., tax substantive law), including the legal systems of 19 tax types such as the Value-Added Tax Law, Consumption Tax Law, Business Tax Law, Corporate Income Tax Law, Foreign-Invested Enterprises and Foreign Enterprises Income Tax Law, Individual Income Tax Law, Property Tax Law, Stamp Duty Law, etc. Chapter 14 is the Tax Collection and Administration Law, which is the legal regulation formulated by the state to implement basic tax laws, control the source of tax revenue, coordinate tax collection and payment relationships, promptly organize tax revenue collection, and achieve tax functions and tasks. Although the sequence of chapters in the Tax Law textbook is determined based on the different natures of tax subjects, some chapters have inherent connections in their content. Therefore, learners should not focus only on key chapters while neglecting others. Instead, they should thoroughly and systematically read the entire book to grasp the key points, so as to fully understand each chapter of tax law and be able to analyze and solve practical tax legal issues.