General Preface
Liu Jianwen
【全文】
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 had been dedicated to the teaching and studying of the taxation law. Many theses and monographs had 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.
