Tax Law in One Volume

Name: Tax Law in One Volume
ISBN: 9787509350249

法规应用研究中心China Legal Publishing House · ChinaJul 2020

3.8

Word count: 277K words
Chapters: 28
ISBN: 9787509350249

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Summary

Using the Tax Collection and Administration Law as its main thread, this book interweaves related laws, administrative regulations, departmental rules, judicial interpretations, requests for instructions and replies, selected local normative documents, and indexes to relevant cases, while summarizing the core points of related provisions under key articles and explaining their application. This makes it easy for readers to consult other relevant legal documents, locate authoritative judicial precedents, correctly understand difficult issues in the application of the law in practice, and thereby better guide teaching and judicial practice.

Editor's review

"Tax Law in One Book" is compiled by the Research Center for the Application of Laws and Regulations of China Legal Publishing House and is an authoritative reference for practitioners. Centered on the Tax Collection and Administration Law of the People's Republic of China, it uses a format of "statutory annotations" and "related regulations" to systematically integrate relevant provisions scattered across various legal documents, giving readers a clear and convenient research path. Its core value lies in practicality: it is not a theoretical monograph but is devoted to resolving specific problems in understanding and applying statutory provisions, helping tax officials, corporate counsel, finance staff, and law students quickly locate the legal basis and clarify policy contexts. Given the frequent updating of tax regulations and strong demand for policy interpretation, the book's timeliness and accuracy are especially important. The editor believes the book's organizational logic reflects the compiling institution's deep grasp of difficult points in legal application, and its "one book" format effectively reduces the cost of searching regulations across fields and levels, making it a reliable desk reference for tax-related matters. For readers who wish to build a systematic framework of tax law knowledge or need to cite provisions precisely in their work, the book offers efficient support for study and work.

Who it's for

A good fit for

Professionals in tax, finance, and auditing who need daily access to regulatory bases
Corporate counsel or managers who need to understand tax law compliance requirements in business operations
Students in law, taxation, and finance-related majors at higher education institutions, as an auxiliary tool for studying core tax law
General readers interested in tax law who wish to systematically understand China's tax collection and administration legal system

Not a good fit for

Scholars seeking in-depth academic discussion or critical research on tax law theory
Casual readers seeking extensive case analysis presented as stories or in plain language

Reading tips

Use it as a reference book: when a specific issue arises at work, look up the relevant provisions and related regulations accordingly.
Pay particular attention to the "statutory annotations" section, which often identifies the core meaning and key application points of provisions.
Use it alongside the latest tax policy documents (such as Ministry of Finance and State Taxation Administration announcements) to offset information delays caused by the publication cycle.

About the publisher

China Legal Publishing House China · Founded in 1989

China Legal Publishing House is a legal publisher overseen and sponsored by the Ministry of Justice, with the publication of standard texts of national laws and regulations as an important focus; its catalogue already contains 2,972 titles. Its publications cover fields such as criminal law, civil law, contract law, company law, real estate law and the security system, including article-by-article commentaries such as the Interpretation of the Contract Part of the Civil Code of the People's Republic of China, adjudication rules and case compilations oriented toward judicial practice such as Understanding and Applying Adjudication Rules in Contract Disputes and A Compendium of Court Views on Real Estate Cases, as well as legal classics such as On Crimes and Punishments and academic works such as The Theory of Procedural Sanctions. In terms of author resources, the publisher brings together classic legal authors such as Cesare Beccaria, scholars and practitioners such as Liu Junhai, Long Weiqiu and Zhu Shuying, and cooperates with institutions including the National Judges College and the Judicial Case Research Institute of the Supreme People's Court. Its publishing character lies in linking legal texts, scholarly interpretation and judicial application, balancing authoritative norms with practical guidance.

版权信息
编辑说明
一、税务管理
中华人民共和国税收征收管理法
二、流转税
中华人民共和国增值税暂行条例
中华人民共和国消费税暂行条例
中华人民共和国营业税暂行条例
中华人民共和国车船税法
三、所得税
中华人民共和国个人所得税法
中华人民共和国企业所得税法
四、车辆购置税
中华人民共和国车辆购置税暂行条例
五、房产税
中华人民共和国房产税暂行条例
六、土地方面相关税收
中华人民共和国城镇土地使用税暂行条例
中华人民共和国耕地占用税暂行条例
中华人民共和国土地增值税暂行条例
七、其他
中华人民共和国契税暂行条例
中华人民共和国印花税暂行条例
中华人民共和国资源税暂行条例
中华人民共和国城市维护建设税暂行条例
八、关税
中华人民共和国进出口关税条例
附录：本书所涉文件目录

FAQ

Is the content of this book up to date?

The book is compiled based on the laws and regulations in effect at the time of publication. Tax policies change quickly, so readers should verify whether key provisions covered in the book have been superseded by the latest amendments or policies through official channels.

Is this book suitable for someone with no tax law background?

The book's main function is to compile and annotate regulations, not to serve as an introductory textbook. Readers without a foundation may find the provisions dry and lacking systematic explanation. They are advised to first gain an overview of tax law from a basic textbook and then use this book as a tool for deeper understanding and research.

Does the book include specific tax planning cases?

No. The book is positioned as a comprehensive guide to statutory provisions, focusing on presenting the regulations themselves and their related systems, with the aim of providing an authoritative reference to legal texts. It does not cover specific planning schemes, case analysis, or operational guides.

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About the author

法规应用研究中心 Author

The Legal Application Research Center is a research institution affiliated with China Legal Publishing House (China Rule of Law Publishing House). It is composed of senior editors engaged in planning and publishing books on laws and regulations and cases, as well as law professors from universities, and specializes in the editing and research of legal reference books. The Center has planned and published practical legal works such as the "Laws in One Book" series. Its output in the collection numbers 114 titles, including the Practical Handbook for Court Enforcement (8th Edition), the Supreme People's Court and Supreme People's Procuratorate Judicial Interpretations and Guiding Cases: Civil Volume (5th Edition), Criminal Law in One Book, and Civil Procedure Law in One Book. Its common categories are law and social sciences. Its compilations emphasize cross-referencing of legal provisions with cases and judicial interpretations, serving legal practitioners and learners with convenient consultation and practical content. Public information is limited, and its specific members and founding date have not been disclosed.