Tax Law I _214 Certified Tax Accountant Qualification Examination Textbook _pdf version. PDF Baidu Resources HD online link:

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tax law is the tax legal system, which is the general name of the legal norms formulated by the state power organs and administrative organs to adjust the tax relationship, and is an important part of national laws. Based on the Constitution, it is a legal norm to adjust the relationship between the rights and obligations of the state and social members in tax collection and payment, to maintain social and economic order and tax order, and to safeguard the interests of the state and the legitimate rights and interests of taxpayers. It is also a code of conduct for the state tax authorities and all tax paying units and individuals to collect taxes according to law.