Principles of Tax Law (4th Edition)

Name: Principles of Tax Law (4th Edition)
ISBN: 9787301049709

张守文Peking University Press · ChinaAug 2025

Rating 4.2

Word count: 307K words
Chapters: 25
ISBN: 9787301049709

Summary

The book is divided into three parts: basic theory, collection and payment systems, and litigation systems. The fourth edition not only reflects the latest changes in China's substantive tax law system but also captures recent adjustments to the procedural tax law system, making it essential for a comprehensive understanding of tax law principles and the correct application of tax law systems.

Editor's review

Zhang Shouwen's Principles of Tax Law, 4th edition, published by Peking University Press, is divided into three parts: basic theory, collection and payment systems, and dispute systems. Structurally, it first explains basic principles of tax law, then moves to specific systems of tax collection and payment, and finally addresses tax dispute procedures. The fourth edition reflects the latest changes in China's substantive tax law system and also reflects recent adjustments to the procedural tax law system, which has direct reference value for understanding the principles of tax law and correctly applying tax law systems. The book's strength lies in giving equal weight to principles and systems: it provides an analytical framework of tax law concepts, principles and systems, and through the collection and dispute parts grounds the principles in substantive and procedural systems, avoiding mere memorization of provisions without understanding the reasons behind them. It is suitable for students in law and fiscal and tax-related majors studying tax law courses systematically, and also serves as a desk reference for practitioners who need to update their knowledge structure of tax law. When reading, it is recommended to proceed in the order of the three parts, first building a framework of principles and then understanding collection and dispute rules in light of the latest institutional changes.

Who it's for

A good fit for

Undergraduate or graduate students in law who need to systematically study the principles and institutional system of tax law
Students in fiscal, tax and accounting-related majors who wish to understand the legal logic of tax collection and disputes
Practitioners who need to update their knowledge structure of substantive and procedural tax law
Readers preparing for relevant examinations who need to organize the basic theories and institutional framework of tax law

Not a good fit for

Readers who only want to quickly look up specific tax filing procedures and are not concerned with legal principles
Readers with no legal or fiscal and tax background who hope for an easy zero-start introduction
Users of reference compilations seeking article-by-article comparison with the latest tax regulations

Reading tips

Read in the order of the three parts—basic theory, collection systems and dispute systems—building a framework of principles before entering specific systems.
When reading the collection systems, compare them with the latest adjustments to substantive and procedural law reflected in the fourth edition, and mark differences from earlier editions or provisions.
After each part, summarize its core logic in your own words and try to use the principles to analyze a specific collection or dispute issue.
When used as a course textbook, read each part closely in line with classroom teaching progress to avoid confusion of institutional details from reading everything at once.

About the publisher

Peking University Press China · Founded in 1979

Peking University Press is a comprehensive university press whose publishing areas cover classical literature, popular science, social culture, world history, Western philosophy, and culture. Its catalogue contains 6,031 titles, with representative books including A Dream of Red Mansions, Relativity: The Special and General Theory (15th Edition) (with Einstein's classic papers on unified field theory and other topics), Elements, Conics, The Aristocratic Families of the Eastern Jin, The Philosophy of Mythology (Volume I), The Philosophy of Mythology (Volume II), and The Origin of Continents and Oceans. Representative authors include Cao Xueqin, Zhou Ruchang, Albert Einstein, Euclid, Apollonius, Tian Yuqing, Schelling, and Xian Gang. The press has developed distinctive strengths in classical Chinese literature and in the translation of Western philosophical classics, while also covering scientific classics and social and cultural studies. As public information is limited, this description is based only on the books in the catalogue and offers no further extrapolation.

版权信息
四版前言
三版前言
再版前言
第一编基础理论
第一章税收初阶
第二章税法总论
第三章课税要素
第四章税权分配
第五章征纳义务
第六章税法解释
第七章重复征税
第八章税收逃避
第二编征纳制度
第九章税收管理制度
第十章税款征收制度
第十一章商品税法律制度
第十二章所得税法律制度
第十三章财产税法律制度
第十四章法律责任
第三编争讼制度
第十五章税收复议制度
第十六章税收诉讼制度
参考书目
后记

FAQ

What are the main updates in the 4th edition compared with previous editions?

According to the materials, the 4th edition mainly reflects the latest changes in China's substantive tax law system and embodies the latest adjustments in recent years to the procedural tax law system. This means readers will see revisions related to the latest system in the parts on the assessment and collection system and the dispute litigation system. For specific revision details, refer to the actual wording in the book; when reading, note changes along the two lines of substantive law and procedural law.

Can readers without a legal background understand this book?

This book is a textbook on the principles of tax law and includes a part on basic theories that starts from basic concepts and principles of tax law, but it is still intended for readers with course-study needs. Readers with no legal or fiscal-tax background are advised to first understand basic tax concepts and basic legal knowledge, then read in the order of the three parts; when encountering institutional details, understand them in conjunction with classes or accompanying materials rather than skipping.

What is the relationship among the three parts, and can they be read out of order?

The three parts roughly form a logical chain from principles to institutions to remedies: basic theories provide an analytical framework, the assessment and collection system discusses the operation of substantive and procedural tax law, and the dispute litigation system addresses dispute resolution. Reading in order is recommended so that principles can govern institutions. If one already has a foundation, one may read the basic theories first and then proceed to the assessment and collection or litigation part according to interest, but the basic theories should not be skipped entirely.

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About the author

张守文 Author

Zhang Shouwen is a prominent Chinese writer in legal studies, particularly in the fields of tax law and economic law. Public information about him is limited, with no clear records of his birth and death dates, native place, or educational background. Judging from the twelve works included in the database, his writing covers both textbooks and academic research: Principles of Tax Law has appeared in multiple editions, including the fifth and ninth, while Economic Law has reached its sixth edition as well as a fifth edition in the 21st Century Law Planning Textbook series, showing sustained refinement within teaching systems. He has also contributed to New Development Concepts and the Improvement of Economic Law Institutions and various volumes of the journal Economic Law Research, reflecting attention to institutional theory and academic frontiers. His style is rigorous and systematic, emphasizing the organization of principles and normative analysis. His works are commonly classified under examinations, law, and finance, and have a steady influence among legal educators and students of tax law.