税法基础理论 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 Text- books 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 grad- ually acquainted and accepted by the academic circles and the exchange and coopera- tion among them had also been greatly promoted.During the course,I not only ob- served 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 professor, and at least fluently master a foreign language.Their zealousness shall be more im- portant,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 U- niversity 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 sup- port to the theoretical study on taxation law in China.They would neither take risks to publish all the works nor pay the authors'remunerations according to market stan- dard 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 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 composi- tion.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 pro- cedure law,taxation income law,taxation expenditure law,domestic taxation law,ｓｔｕｄｙｏｎｓｏｍｅｓｐｅｃｉｆｉｅｄｔｏｐｉｃｓｒｅｓｐｅｃｔｉｖｅｌｙ．Ｉｔｈｉｎｋｉｔｉｓｔｈｅｏｎｌｙｗａｙｔｏｅｑｕａｌｉｚｅｔｈｅ ｄｏｍｅｓｔｉｃｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｗｉｔｈｉｎｔｅｒｎａｔｉｏｎａｌｓｔｕｄｙ．Ａｌｓｏｂｙｔｈｉｓｗａｙ，ｔｈｅｓｔｕｄｙ ｏｎｔａｘａｔｉｏｎｌａｗｗｏｕｌｄｃｏｎｔｉｎｕｅｇｅｎｅｒａｔｉｏｎｂｙｇｅｎｅｒａｔｉｏｎａｎｄｎｅｖｅｒｃｅａｓｅ． Ｒｅｃｅｎｔｙｅａｒｓ，ＩｈａｖｅｓｕｃｃｅｓｓｉｖｅｌｙｐｒｅｓｉｄｅｄｔｈｒｅｅｐｒｏｊｅｃｔｓｉｎｃｌｕｄｉｎｇｅｄｉｔｉｎｇＴｅｘｔ ｂｏｏｋｓＳｅｒｉｅｓｏｆＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗ，ＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗＲｅｖｉｅｗ ａｎｄＲｕｌｅＴａｘａｔｉｏｎｂｙＬａｗｉｎ ＭｏｄｅｒｎＣｈｉｎａ．Ｄｕｒｉｎｇｔｈｅｐｒｏｃｅｓｓ，ｔｈｅｔｏｐｉｃｓ， ｍｅｔｈｏｄｏｌｏｇｉｅｓａｎｄｐｒｏｃｅｄｕｒｅｓｏｆｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｈａｄｂｅｅｎｇｒａｄ ｕａｌｌｙａｃｑｕａｉｎｔｅｄａｎｄａｃｃｅｐｔｅｄｂｙｔｈｅａｃａｄｅｍｉｃｃｉｒｃｌｅｓａｎｄｔｈｅｅｘｃｈａｎｇｅａｎｄｃｏｏｐｅｒａ ｔｉｏｎａｍｏｎｇｔｈｅｍｈａｄａｌｓｏｂｅｅｎｇｒｅａｔｌｙｐｒｏｍｏｔｅｄ．Ｄｕｒｉｎｇｔｈｅｃｏｕｒｓｅ，Ｉｎｏｔｏｎｌｙｏｂ ｓｅｒｖｅｄｔｈａｔｔｈｅｎｅｗｇｅｎｅｒａｔｉｏｎｏｆｓｃｈｏｌａｒｓｏｎｔａｘａｔｉｏｎｌａｗｓｔｕｄｙｗｏｒｋｅｄｈａｒｄａｎｄ ｃｈｅｒｉｓｈｂｅａｕｔｉｆｕｌｄｒｅａｍｔｏｔｈｅｆｕｔｕｒｅ，ｂｕｔａｌｓｏｔｈｅｉｒｈａｒｄｓｈｉｐｓｉｎｒｅｓｅａｒｃｈ．Ｍｏｓｔｏｆ ｔｈｅｙｏｕｎｇｓｃｈｏｌａｒｓｈａｖｅａｃｑｕｉｒｅｄＰＨ．Ｄ．ｄｅｇｒｅｅｓｏｒｂｅｃｏｍｅｔｈｅａｓｓｏｃｉａｔｅｐｒｏｆｅｓｓｏｒ， ａｎｄａｔｌｅａｓｔｆｌｕｅｎｔｌｙｍａｓｔｅｒａｆｏｒｅｉｇｎｌａｎｇｕａｇｅ．Ｔｈｅｉｒｚｅａｌｏｕｓｎｅｓｓｓｈａｌｌｂｅｍｏｒｅｉｍ ｐｏｒｔａｎｔ，ａｎｄｔｈｅｙａｒｅｗｉｌｌｉｎｇｔｏｄｅｖｏｔｅｔｈｅｉｒｗｈｏｌｅｌｉｆｅｔｏｔｈｅｃａｒｅｅｒ．Ｉｔｉｓｕｎｄｅｒｔｈｅｉｒ ｅｘｐｅｃｔａｔｉｏｎａｎｄｅｎｃｏｕｒａｇｅｍｅｎｔｔｈａｔｍｏｒｅａｎｄｍｏｒｅｅｘｃｅｌｌｅｎｔｔａｌｅｎｔｓｐａｒｔｉｃｉｐａｔｅｉｎｔｈｅ ｃａｒｅｅｒ．ＡｆｔｅｒｍｙｐｏｓｉｔｉｖｅｃｏｍｍｕｎｉｃａｔｉｏｎｓａｎｄｃｏｎｓｔａｎｔｃｏｎｓｕｌｔａｔｉｏｎｓｗｉｔｈＰｅｋｉｎｇＵ ｎｉｖｅｒｓｉｔｙＰｒｅｓｓ，ａｐｕｂｌｉｃａｔｉｏｎａｇｒｅｅｍｅｎｔｈａｓｆｉｎａｌｌｙｃｏｍｅｔｏｆｏｒｔｈｉｓＷｏｒｋｓｉｎ２００２． ＩｓｉｎｃｅｒｅｌｙｅｘｐｒｅｓｓｍｙｇｒａｔｉｔｕｄｅｔｏＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙＰｒｅｓｓｈｅｒｅｆｏｒｔｈｅｉｒｓｕｐ ｐｏｒｔｔｏｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｉｎＣｈｉｎａ．Ｔｈｅｙｗｏｕｌｄｎｅｉｔｈｅｒｔａｋｅｒｉｓｋｓ ｔｏｐｕｂｌｉｓｈａｌｌｔｈｅｗｏｒｋｓｎｏｒｐａｙｔｈｅａｕｔｈｏｒｓ’ｒｅｍｕｎｅｒａｔｉｏｎｓａｃｃｏｒｄｉｎｇｔｏｍａｒｋｅｔｓｔａｎ ｄａｒｄｉｆｔｈｅｙｗｅｒｅｓｈｏｒｔｓｉｇｈｔｅｄｔｏｔｈｅａｃａｄｅｍｉｃｐｒｏｊｅｃｔ，ｗｈｉｃｈａｒｅｆａｒｆｒｏｍａｂｕｓｉｎｅｓｓ ａｃｔｉｖｉｔｙａｎｄｐｒｏｖｉｄｅａｇｏｏｄｏｐｐｏｒｔｕｎｉｔｙｆｏｒｔｈｅｙｏｕｎｇｓｃｈｏｌａｒｓｏｆｔａｘａｔｉｏｎｌａｗｓｔｕｄｙ． Ｉｔｉｓｔｈｅｉｒｓｕｐｐｏｒｔｔｈａｔｔｈｅｅｄｉｔｏｒｉｎｃｈｉｅｆｃｏｕｌｄｓｅｌｅｃｔｔｈｅｗｏｒｋｓｓｔｒｉｃｔｌｙａｃｃｏｒｄｉｎｇｔｏ ｔｈｅａｃａｄｅｍｉｃｓｔａｎｄａｒｄａｎｄｔｈｅａｕｔｈｏｒｓｃｏｕｌｄｄｅｄｉｃａｔｅｔｏｔｈｅｉｒｒｅｓｅａｒｃｈａｎｄｃｏｍｐｏｓｉ ｔｉｏｎ．Ｉｂｅｌｉｅｖｅｔｈａｔｍａｎｙｙｅａｒｓｌａｔｅｒｗｈｉｌｅｒｅｖｉｅｗｉｎｇｔｈｅｄｅｖｅｌｏｐｉｎｇｈｉｓｔｏｒｙｏｆｔｈｅ ｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｉｎＣｈｉｎａ，ｔｈｅｙｗｉｌｌｎｏｔｏｎｌｙｒｅｍｅｍｂｅｒｔｈｅｓｃｈｏｌａｒｓ ａｎｄｔｈｅｉｒａｃｈｉｅｖｅｍｅｎｔｓ，ｂｕｔａｌｓｏｒｅｍｅｍｂｅｒｔｈｅｃｏｎｔｒｉｂｕｔｉｏｎｓｆｒｏｍＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙ Ｐｒｅｓｓ．Ｈｅｒｅ，ｏｎｂｅｈａｌｆｏｆａｌｌｔｈｅａｕｔｈｏｒｓ，ＩｓｈａｌｌｔｈａｎｋＭｒ．ＹａｎｇＬｉｆａｎ，ＶｉｃｅＥｄｉｔｏｒ ｉｎＣｈｉｅｆｏｆＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙＰｒｅｓｓ，ｆｏｒｈｉｓｗｉｓｄｏｍｔｏａｎｄｄｅｓｉｇｎｆｏｒｔｈｅＷｏｒｋｓ，ｏｒ ｔｈｅｙｗｏｕｌｄｎｅｖｅｒｂｅｐｕｂｌｉｓｈｅｄ． Ａｎｎｕａｌｌｙ，３ｔｏ５ｂｏｏｋｓｗｉｌｌｂｅｐｕｂｌｉｓｈｅｄｔｏａｆｆｉｌｉａｔｅｔｈｅＷｏｒｋｓ．Ｔｈｅｃｏｎｔｅｎｔｓｏｆ ｔｈｅｓｅｂｏｏｋｓｍａｉｎｌｙｃｏｎｃｅｒｎｓａｂｏｕｔｐｈｉｌｏｓｏｐｈｙｏｆｔａｘａｔｉｏｎｌａｗ，ｈｉｓｔｏｒｙｏｆｔａｘａｔｉｏｎ ｌａｗ，ｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｓｙｓｔｅｍ，ｔａｘａｔｉｏｎｌａｗｓｙｓｔｅｍ，ｔａｘａｔｉｏｎｌａｗ，ｔａｘａｔｉｏｎｐｒｏ ｃｅｄｕｒｅｌａｗ，ｔａｘａｔｉｏｎｉｎｃｏｍｅｌａｗ，ｔａｘａｔｉｏｎｅｘｐｅｎｄｉｔｕｒｅｌａｗ，ｄｏｍｅｓｔｉｃｔａｘａｔｉｏｎｌａｗ， ４ 税法基础理论