Principles of Tax Law

This textbook is based on the 2012 revised edition and has been revised again based on the experience of using previous textbooks. This revision is to reflect new developments and changes in administrative law theory and practice since 2012. This book consists of three parts: General Introduction to Tax Law, Substantive Tax Law and Tax Procedure Law, with a total of ten chapters. Among them, the first part includes the basic principles of taxation, an overview of tax law, the establishment and reform of China's tax system, and the establishment and development of China's socialist tax system; the second part includes the legal system of turnover tax, the legal system of income tax, the legal system of resource tax, the legal system of property tax, and the legal system of behavioral tax; the third part includes the tax collection management law and the tax relief law. The book systematically and meticulously discusses the constituent elements and classification of tax law, tax authority organizational law, tax information management law, tax collection management law, turnover tax law, income tax law, property tax law, behavioral tax law, tax liability law, tax dispute law and many other related issues.