5 General Preface 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 achieve- ments 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 www.cftl.cn www.cntl.cnｆｏｒｅｉｇｎｔａｘａｔｉｏｎｌａｗ，ｉｎｔｅｒｎａｔｉｏｎａｌｔａｘａｔｉｏｎｌａｗａｎｄｃｏｍｐａｒａｔｉｖｅｔａｘａｔｉｏｎｌａｗ．Ａｌｌ ｔｈｅｍｏｎｏｇｒａｐｈｓｗｉｔｈｖａｒｉｏｕｓｓｔｙｌｅｓｃｏｕｌｄｂｅｃｏｍｅｍｅｍｂｅｒｓｏｆｔｈｉｓＷｏｒｋｓｉｆｔｈｅｙａｒｅ ｏｆｃｌｅａｒｐｏｉｎｔｏｆｖｉｅｗ，ｒｉｇｏｒｏｕｓｌｏｇｉｃ，ａｃｃｕｒａｔｅｄｏｃｕｍｅｎｔｓａｎｄｓｔｒｏｎｇｒｅａｓｏｎｉｎｇ．Ｗｅ ｈｏｐｅｔｈａｔｔｈｅＷｏｒｋｓｃｏｕｌｄｂｅｃｏｍｅａｗｉｎｄｏｗｔｏｄｅｍｏｎｓｔｒａｔｅｔｈｅｔｈｅｏｒｅｔｉｃａｌａｃｈｉｅｖｅ ｍｅｎｔｓｏｆｔａｘａｔｉｏｎｌａｗｓｔｕｄｙａｎｄａｐｌａｔｆｏｒｍｆｏｒａｃａｄｅｍｉｃｅｘｃｈａｎｇｅｓ．Ｉｆｍｏｒｅｓｃｈｏｌａｒｓ ｏｎｔａｘａｔｉｏｎｌａｗｓｔｕｄｙｃｏｕｌｄｂｅｄｉｓｃｏｖｅｒｅｄａｎｄｔｈｅｐｒａｃｔｉｃｅａｎｄｔｈｅｏｒｉｅｓｏｆｔａｘａｔｉｏｎ ｌａｗｃｏｕｌｄｂｅｅｘｃｈａｎｇｅｄａｎｄｃｏｄｅｖｅｌｏｐｅｄｓｉｍｕｌｔａｎｅｏｕｓｌｙｗｉｔｈｔｈｅｐｕｂｌｉｃａｔｉｏｎｏｆｔｈｅ Ｗｏｒｋｓ，ｏｕｒｔａｒｇｅｔｓｔｏｅｄｉｔｔｈｅＷｏｒｋｓａｒｅｆｕｎｄａｍｅｎｔａｌｌｙａｃｈｉｅｖｅｄ． ＬｉｕＪｉａｎｗｅｎ ＯｎＮｅｗＹｅａｒｓ’Ｄａｙｏｆ２００３ ＩｎＲｅｓｅａｒｃｈＣｅｎｔｅｒｏｆＦｉｓｃａｌＬａｗａｎｄＴａｘａｔｉｏｎＬａｗＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙ ｗｗｗ．ｃｆｔｌ．ｃｎ ｗｗｗ．ｃｎｔｌ．ｃｎ ５ ＧｅｎｅｒａｌＰｒｅｆａｃｅ