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 Taxa- tion 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 schol- ars 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 promis- ing future for its application and development.The taxpayers will be greatly awak- ened 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 taxa- tion 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 nation- al research projects presided by me,which were all what I could do to the develop- ment 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 influen- tial 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 in- dividual 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 aca- demic ladders with reasonable structure.We could depend on the collective powers toＧｅｎｅｒａｌＰｒｅｆａｃｅ ＷｏｒｋｓｏｆＲｅｓｅａｒｃｈｏｎＴａｘａｔｉｏｎＬａｗＴｈｅｏｒｉｅｓｉｓａｎｏｔｈｅｒｌａｒｇｅｒｅｓｅａｒｃｈｐｒｏｊｅｃｔ ｏｎｔａｘａｔｉｏｎｌａｗｓｔｕｄｙｐｒｅｓｉｄｅｄｂｙｍｅａｆｔｅｒｔｈｅｐｕｂｌｉｃａｔｉｏｎｓｏｆＴｅｘｔｂｏｏｋｓＳｅｒｉｅｓｏｆ ＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗ，ＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗＲｅｖｉｅｗａｎｄＲｕｌｅＴａｘａ ｔｉｏｎｂｙＬａｗｉｎＭｏｄｅｒｎＣｈｉｎａ．Ｒａｔｈｅｒｔｈａｎｄｅｍｏｎｓｔｒａｔｉｎｇｔｈｅｌａｔｅｓｔａｃｈｉｅｖｅｍｅｎｔｓｏｎ ｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｆｔａｘａｔｉｏｎｌａｗ，ｔｈｉｓｐｒｏｊｅｃｔｆｏｃｕｓｅｓｍｏｒｅｏｎｉｎｓｐｉｒｉｎｇｔｈｅｓｃｈｏｌ ａｒｓｗｉｔｈｉｎｎｏｖａｔｉｖｅｓｐｉｒｉｔｓｈｏｗｉｎｇｔｈｅｍｓｅｌｖｅｓ．Ｗｈｉｌｅｐｒｏｍｕｌｇａｔｉｎｇｔｈｅｋｎｏｗｌｅｄｇｅｏｆ ｔａｘａｔｉｏｎｌａｗｓ，ａｇｒｏｕｐｏｆｐｒｏｆｅｓｓｉｏｎａｌｓｓｔｕｄｙｉｎｇｏｎｔａｘａｔｉｏｎｌａｗｔｈｅｏｒｉｅｓｉｓｆｏｒｍｉｎｇ ａｎｄｄｅｖｅｌｏｐｉｎｇ． Ｔａｘａｔｉｏｎｌａｗｉｓａｒｉｓｉｎｇ，ｏｐｅｎａｎｄｇｒｏｗｉｎｇｓｕｂｊｅｃｔ．Ｉｔｉｓｒｉｓｉｎｇｂｅｃａｕｓｅｉｔｈａｓ ｎｏｔｓｏｌｏｎｇａｈｉｓｔｏｒｙａｓｃｉｖｉｌｌａｗｏｒｃｒｉｍｉｎａｌｌａｗ．Ｉｔｉｓｏｐｅｎｂｅｃａｕｓｅｉｔｉｎｔｅｒｓｅｃｔｓｗｉｔｈ ｅｃｏｎｏｍｉｃｓ，ｍａｎａｇｅｍｅｎｔａｎｄｏｔｈｅｒｌａｗｓｕｂｊｅｃｔｓ．Ｉｔｉｓｇｒｏｗｉｎｇｂｅｃａｕｓｅｉｔｈａｓｐｒｏｍｉｓ ｉｎｇｆｕｔｕｒｅｆｏｒｉｔｓａｐｐｌｉｃａｔｉｏｎａｎｄｄｅｖｅｌｏｐｍｅｎｔ．Ｔｈｅｔａｘｐａｙｅｒｓｗｉｌｌｂｅｇｒｅａｔｌｙａｗａｋ ｅｎｅｄｔｏｔｈｅｉｒｒｉｇｈｔｓｏｎｔｈｅｃｏｕｒｓｅｏｆｔａｘｌｅｖｙｉｎｇｗｉｔｈＣｈｉｎａ’ｓｅｎｔｅｒｉｎｇｉｎｔｏＷＴＯａｎｄ ｔｈｅｐｏｐｕｌａｒｉｚａｔｉｏｎｏｆｔｈｅｉｄｅａｓｏｆｄｅｍｏｃｒａｃｙａｎｄｒｕｌｅｔｈｅｔａｘｂｙｌａｗｓ．Ｔｈｅｖａｌｕｅｏｆ ｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｅｘｉｓｔｓｉｎｓｃｉｅｎｔｉｆｉｃａｌｌｙｆｉｎｄｉｎｇａｂａｌａｎｃｅｓｐｏｔｂｅｔｗｅｅｎ ｔｈｅｔａｘｐａｙｅｒｓａｎｄｌｅｖｉｅｒ，ｗｈｉｃｈｗｏｕｌｄｈｅｌｐｔｏｒｅａｌｉｚｅａｓｔａｂｌｅａｎｄｈａｒｍｏｎｉｏｕｓｔａｘａ ｔｉｏｎｓｙｓｔｅｍａｍｏｎｇｔｈｅｗｈｏｌｅｃｏｕｎｔｒｙｗｉｔｈｔｈｅｄｉｒｅｃｔｉｏｎｏｆｅｑｕｉｔｙａｎｄｊｕｓｔｉｃｅｉｄｅａｓ． Ｆｏｒａｌｏｎｇｐｅｒｉｏｄｏｆｔｉｍｅ，Ｉｈａｄｂｅｅｎｄｅｄｉｃａｔｅｄｔｏｔｈｅｔｅａｃｈｉｎｇａｎｄｓｔｕｄｙｉｎｇｏｆ ｔｈｅｔａｘａｔｉｏｎｌａｗ．Ｍａｎｙｔｈｅｓｅｓａｎｄｍｏｎｏｇｒａｐｈｓｈａｄｂｅｅｎｐｕｂｌｉｓｈｅｄａｎｄｍａｎｙｎａｔｉｏｎ ａｌｒｅｓｅａｒｃｈｐｒｏｊｅｃｔｓｐｒｅｓｉｄｅｄｂｙｍｅ，ｗｈｉｃｈｗｅｒｅａｌｌｗｈａｔＩｃｏｕｌｄｄｏｔｏｔｈｅｄｅｖｅｌｏｐ ｍｅｎｔａｎｄｃｏｎｓｔｒｕｃｔｉｏｎｏｆｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｏｆＣｈｉｎａｉｎｍｙｏｗｎ ｐｏｗｅｒ．Ｈｏｗｅｖｅｒ，ｗｅｓｈｏｕｌｄｎｏｔｎｅｇｌｅｃｔｔｈａｔｎｅｉｔｈｅｒｒｅｓｅａｒｃｈｉｎｇａｂｉｌｉｔｙｎｏｒｉｎｆｌｕｅｎ ｔｉａｌａｃｈｉｅｖｅｍｅｎｔｓｈａｖｅｂｅｅｎｓａｔｉｓｆａｃｔｏｒｙ．Ｔｈｅｙｃｏｕｌｄｎｏｔｍａｔｃｈｕｐｔｈｅｃｏｒｒｅｓｐｏｎｄｉｎｇ ｐｏｓｉｔｉｏｎｓｏｆｔａｘａｔｉｏｎｌａｗａｎｄｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｉｔ．Ｉｃａｍｅｔｏｒｅａｌｉｚｅｔｈａｔａｎｙｉｎ ｄｉｖｉｄｕａｌｏｒｏｒｇａｎｉｚａｔｉｏｎｗｏｕｌｄｎｅｖｅｒｂｅａｂｌｅｔｏｂｅｔｔｅｒｔｈｅｓｉｔｕａｔｉｏｎｓ．Ａｔｐｒｅｓｅｎｔ，ｔｈｅ ｍｏｓｔｕｒｇｅｎｔｔｈｉｎｇｉｓｔｏｃｏｎｇｒｅｇａｔｅａｌｌｔｈｅｒｅｓｅａｒｃｈｉｎｇｒｅｓｏｕｒｃｅｓａｒｏｕｎｄｔｈｅｃｏｕｎｔｒｙｉｎ ｃｏｎｆｏｒｍｉｔｙａｎｄｃｕｌｔｉｖａｔｅａｇｒｏｕｐｏｆｙｏｕｎｇｂｕｔｅｒｕｄｉｔｅｓｃｈｏｌａｒｓｏｎｔａｘａｔｉｏｎｌａｗ． Ｔｈｕｓ，ａｒｅｌａｔｉｖｅｌｙｓｔａｂｌｅｇｒｏｕｐｏｆｐｒｏｆｅｓｓｉｏｎａｌｓｗｏｕｌｄｂｅｏｒｇａｎｉｚｅｄｔｏｆｏｒｍｔｈｅａｃａ ｄｅｍｉｃｌａｄｄｅｒｓｗｉｔｈｒｅａｓｏｎａｂｌｅｓｔｒｕｃｔｕｒｅ．Ｗｅｃｏｕｌｄｄｅｐｅｎｄｏｎｔｈｅｃｏｌｌｅｃｔｉｖｅｐｏｗｅｒｓｔｏ