General Preface

Works of Research on Taxation Law Theories is another large research project on taxation law study presided by me after the publications of Textbooks Series of Fiscal Law&Taxation Law, Fiscal Law&Taxation Law Review and Rule Taxation by Law in Modern China.Rather than demonstrating the latest achievements on the theoretical study of taxation law, this project focuses more on inspiring the scholars with innovative spirit showing themselves.While promulgating the knowledge of taxation laws, a group of professionals studying on taxation law theories is forming and developing.

Taxation law is a rising, open and growing subject.It is rising because it has not so long a history as civil law or criminal law.It is open because it intersects with economics, management and other law subjects.It is growing because it has promising future for its application and development.The taxpayers will be greatly awakened to their rights on the course of tax levying with China's entering into WTO and the popularization of the ideas of democracy and rule the tax by laws.The value of theoretical study on taxation law exists in scientifically finding a balance spot between the taxpayers and levier, which would help to realize a stable and harmonious taxation system among the whole country with the direction of equity and justice ideas.

For a long period of time, I have been dedicated to the teaching and studying of the taxation law.Many theses and monographs have been published and many national research projects presided by me, which were all what I could do to the development and construction of the theoretical study on taxation law of China in my own power.However, we should not neglect that neither researching ability nor influential achievements have been satisfactory.They could not match up the corresponding positions of taxation law and the theoretical study on it.I came to realize that any individual or organization would never be able to better the situations.At present, the most urgent thing is to congregate all the researching resources around the country in conformity and cultivate a group of young but erudite scholars on taxation law.Thus, a relatively stable group of professionals would be organized to form the academic ladders with reasonable structure.We could depend on the collective powers to study on some specified topics respectively.I think it is the only way to equalize the domestic study on taxation law with international study.Also by this way, the study on taxation law would continue generation by generation and never cease.

Recent years, I have successively presided three projects including editing Textbooks Series of Fiscal Law & Taxation Law, Fiscal Law & Taxation Law Review and Rule Taxation by Law in Modern China.During the process, the topics, methodologies and procedures of the theoretical study on taxation law had been gradually acquainted and accepted by the academic circles and the exchange and cooperation among them had also been greatly promoted.During the course, I not only observed that the new generation of scholars on taxation law study worked hard and cherish beautiful dream to the future, but also their hardships in research.Most of the young scholars have acquired Ph.D. degrees or become the associate professors, and at least fluently master a foreign language.Their zealousness shall be more important, and they are willing to devote their whole life to the career.It is under their expectation and encouragement that more and more excellent talents participate in the career.After my positive communications and constant consultations with Peking University Press, a publication agreement has finally come to for this Works in 2002.

I sincerely express my gratitude to Peking University Press here for their support to the theoretical study on taxation law in China.They would neither take risks to publish all the works nor pay the authors'remunerations accord ing to market standard if they were shortsighted to the academic project, which are far from a business activity and provide a good opportunity for the young scholars of taxation law study.It is with their support that the editor in chief could select the works strictly according to the academic standard and the authors could dedicate to their research and composition.I believe that many years later while reviewing the developing history of the theoretical study on taxation law in China, they will not only remember the scholars and their achievements, but also remember the contributions from Peking University Press.Here, on behalf of all the authors, I shall thank Mr.Yang Lifan, Vice Editor in Chief of Peking University Press, for his wisdom to and design for the Works, or they would never be published.

Annually,3 to 5 books will be published to affiliate the Works.The contents of these books mainly concerns about philosophy of taxation law, history of taxation law, study on taxation law system, taxation law system, taxation law, taxation procedure law, taxation income law, taxation expenditure law, domestic taxation law, foreign taxation law, international taxation law and comparative taxation law.All the monographs with various styles could become members of this Works if they are of clear point of view, rigorous logic, accurate documents and strong reasoning.We hope that the Works could become a window to demonstrate the theoretical achievements of taxation law study and a platform for academic exchanges.If more scholars on taxation law study could be discovered and the practice and theories of taxation law could be exchanged and co-developed simultaneously with the publication of the Works, our targets to edit the Works are fundamentally achieved.

Liu Jianwen

On New Years'Day of 2003

In Research Center of Fiscal Law and Taxation Law

Peking University