中国税法法治:进展与前景:progress and prospects 本书特色

国际税收合作和竞争以及各国税收制度趋同在高速发展的全球化时代是明显且富有争议性的，尤其是在全球大多数国家已经逐渐放松了对资本和劳务流动性的限制的背景下。中国在加入世界贸易组织后，在税收法律制度改革方面取得了长足进步，在立法、执法、司法和非政府组织税制建设中均取得了骄人成果，胡天龙著的《中国税法法治(进展与前景)(英文版)》正是基于国际税收竞争和合作的背景，对中国入世以来的税收法律制度进行观察和详细梳理，为将来的发展和改革方向提出建议。

中国税法法治:进展与前景:progress and prospects 内容简介

本书正是基于国际税收竞争和合作的背景, 对中国入世以来的税收法律制度进行观察和详细梳理, 为将来的发展和改革方向提出建议。

中国税法法治:进展与前景:progress and prospects 目录

chapter i introduction
i.background
ii.purpose
iii.limits and assumptions
iv.data analysis
v.outline and synopsis
chapter ii an overview of the chinese tax law system  
 i.introduction
 ii.historical development of the prc tax laws
  2.1.pre.1978
  2.2.the economic reform period 1978—1992
  2.3.1994 tax reform
  2.4.p0st—wt0 accession
 iii.framework of the chinese tax system
  3.1.sources of the chinese tax laws
  3.2.basic factors affecting china's tax law system in general
 iv.policy considerations and the reform of the tax law
  4.1.a capitalist profit motive 9
  4.2.economic efficiency and tax equity
 v.china's tax law reform and fiscal decentralization
    5.1.overiew 73
    5.2.overview of fiscal decentralization
    5.3.impact of fiscal decentralization
  5.4.challenges raised by fiscal decentralization
  5.5.summary
 vi.conclusion
chapter 111 the rule of law and legal reform in china
 i.introduction
 ii.the western rule of law rhetoric  103
  2.1.the contested definition--instrumental vs.substantive
  2.2.rule of law in positivism and natural law
  2.3.“thin vs.thick”categorization—an over—asserted dichotomy
  2.4.the rule of law·development rhetoric
  2.5.summary
 iii.the establishment of the socialist rule of law with chinese
    characteristics
  3.1.socialist legal theorems
  3.2.development of socialist rule of law
  3.3.summary
 iv.the implication of rule of law conception to contemporary china
  4.1.legal reform in the past three decades
  4.2.rule of law vs.rule by law
  4.3.reviewing china's legal system
  4.4.summary
 v.prospects and implications for china's socialist rule of law
  5.1.is there a necessity to locate a rule of law model for china?
  5.2.prospects for chinese legal reform
 vi.summary
chapter iv wto accession and its implications for the rule of
  law reform in china
 i.introduction  l 32
 ii.overview of china's wto commitments
 iii.impact of wto accession on the china's legal system
  3.1.market economy
  3.2.dispute settlement and china's wto capacity building
  3.3.foreign investment law
  3.4.trade law regime
  3.5.wto's normative impacts
  3.6.judicial review
 iv.the impact of wto accession on rule of law development in china
chapter v wto and china's tax law reform-tax legislation
 i.introduction
 ii.overview of wto principles affecting the tax laws system
  2.1.the non·discrimination principle
  2.2.principle against expoa subsidies
  2.3.the dispute settlement process under the wto
 iii.overview of the impacts of wto principles on china's tax laws system
  3.1.the binding effects of wto agreements on the tax law system

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