{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

中国税务律师评论(第2卷)

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

中国税务律师评论(第2卷)

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Content Description

《中国税务律师评论(第2卷)》分为立法前沿、制度评析、税法实务、国际视角四个栏目,集中反映了中国税法领域的热点、难点问题,兼具理论性和实务性,既有对中国财税体制改革高屋建瓴的顶层设计研究,也有对企业重组、税务筹划等实际税务问题的细致钻研;既有对中国快速发展的税收立法的总结建议,也有从国际视角下对中国税法制度的比较研究;既有对典型税法判例的深入解读,也有对现代企业税务风险管理的前沿探讨。《中国税务律师评论(第2卷)》作为中国税务行业专业性连续出版物,无论对于税法理论工作者还是税法实务界人士,都具有积极的学习、借鉴意义。
Author Description

刘天永,全国律师协会财税法专业委员会副主任兼秘书长,北京市华税律师事务所主任,华税税务师事务所有限公司(SA级)董事长;财税法学博士、经济学博士后、美国哥伦比亚大学访问学者;中国执业律师、中国注册会计师、中国注册税务师;五届中央****青联委员;国家税务总局首批税务领军人才;国家税务总局党校客座教授;中国人民大学律师学院客座教授。先后在法律出版社、中国税务出版社出版《中国税法疑难案件解决实务》(2015,法律出版社)、《中国税法注解》(2014年,法律出版社)、《中国房地产企业税务风险管理实务》(2014,中国税务出版社)、《中国税务律师实务(二版)》(2012年,法律出版社)等十余部专著。并先后担任壳牌、中国石油、中航工业、东方园林、中牧股份、同仁堂、中国电工、中科集团、首钢集团、巴西航空等数十家企业税法顾问。近年来,代理了全国各地100多起因增值税、营业税、关税、企业所得税、土地增值税、出口退税、预提所得税等产生的税务行政案例和刑事案件。
Catalogue

【立法前沿】
《税收征管法》修订的基本取向
把握主要矛盾推进税收法治新发展
破解《税收征管法》修订中的法律难题
重大税制改革应当于法有据
——关于成品油消费税改革的经济、法律思考
中国税治理念的提出与建构
以税制中性为基本原则推进增值税制改革
论财政透明度规则:国家治理现代化的新路径
从现行税收不确定性研究落实税收法定原则
免税设计与税收公平:房产免税立法研究
环境税立法目的刍论
——兼议《环境保护税(征求意见稿)》第一条

【制度评析】
浅谈税务审计制度的沿革与发展
税收中性原则下的“商业模式”税法调整争议案
论企业重组所得税政策体系的完善
完善我国出口退税制度研究
浅议我国自动情报交换制度的规则完善
浅析事先裁定制度
论我国个人所得税税制改革的困境和出路
论税法上的纳税人诚实推定权
以非货币性资产出资的课税基础探析
——以财产出资的“权益持续性”为视角
税额确认制度探析
——基于台湾地区课税处分制度理论与实践的考察
我国反倾销法中公共利益原则的重构
医药制造业税收遵从度及征管模式的探索与实践
中国金融税收优惠制度的生长图景与优化逻辑
论税收征管中纳税人诚实推定权的构建
浅议我国清税前置制度改革
——兼议《税收征收管理法修订草案(征求意见稿)》第一百二十六条

【税法实务】
大企业股权转让税收风险管理探析
“营改增”全行业扩围后的税收问题研究
借助资产评估理论巧算股权转让所得
实质课税原则程序规制论
——以一起存量房交易案件为例
税务登记对纳税人义务的影响
——以某公司注销纳税登记案为切入点
区域性税收优惠视角下股权投资税务筹划实务
“新三板”中净资产折股的财税法律问题研究
论税收制度改革在自贸区及国际经济化发展中的作用
论稽查局的核定结论在刑事案件中的作用
以两起税案为起点浅析纳税前置制度
论骗取出口退税中增值税已纳税款的认定
——兼议某外贸公司骗取出口退税案
关于重庆房产税改革的思考
——从重庆房产税第一案谈起
税法适用的预约裁定制度探析
——纳税人税务风险防范制度化渠道的规则构建问题

【国际视角】
Book Abstract

《中国税务律师评论(第2卷)》:
(二)关于善治问题,就是要科学运用法治思维和法治方法提高税收法治能力
徒法不足以自行。法律的生命在于全面有效实施。无论多么理想高尚的法律,没有切实可行的方式方法落地扎根,在现实中得到普遍实施,就不可能对社会产生引导和规范,法治治理也只能停留在口头上,没有实际意义。善治是法治进程中具有决定性的能力建设。从执法办案角度,谈谈善治的重要性。
一是要坚持正确方向和价值判断。四中全会决定确立的五项原则,是税收法治一以贯之的总方针和总方法。公正是法治的生命线。执法司法公正对社会具有重要的引领作用,不公是对社会公正的致命破坏。
大多数疑难问题和复杂案件的处理解决关键在于价值判断,而不是取决于相关事实性数据的确定。要尊重客观规律、公理原理、人权价值,个案价值服从普遍价值和最高价值。如米兰达案和森普森案形成的权利告知和程序至上原则,对推进法治发展具有里程碑意义。法治思维代替控管思维,主要表现在自由裁量权的实施方面。任何惩处措施都只是手段,是要警告当事人法律规则的价值和意义,教育矫正违法犯罪回归社会才是真正目的。
任何冤假错案都是对法治的致命伤害。用培根的话说,它污染的是整个法治的水源。它毁坏的不仅仅是一个人或一个家庭,更可怕可悲的是,它污染侵蚀的是人类的心灵,甚至可以击垮社会对法治的信仰。
冤假错案的造就,主要归因于主观而非客观,大多是“人为”因素。其中一大成因是属于执法司法腐败,权钱交易、徇私枉法是根源,这些现象都可以通过机制建设、设笼子、涂防腐剂等阳光工程很快见诸效果。还有一种原因,也是一种腐败,或称之为隐形腐败,表面上看似水平问题,容易使人忽视,是所谓的执法司法错误,就是在法律政策的解释、实施和执行中出现的各种“左”的错误。其表现,往往打着富丽堂皇的口号和旗号,颇有市场,谁有不同意见,好像就是反对真理。僵化理解法律某个条款,只注重了法律的工具性,没有法治的精神价值意识,导致法律的绝对化或庸俗化。这类病症不易根治,短时间也很难医治,需要不断培植法治素养。这是尤其值得注意的。
二是要坚持科学的职责分工。“相互配合、相互制约”是我国机构设置的基本体制机制,也是内外部之间职权配置的基本制度安排。这是符合国情的体制机制和制度安排,是效率和程序的统一,是现代法治的基本要求。
法治就是制衡。孟德斯鸠说过,一切权力合而为一,它可以用“一般的意志”去蹂躏全国,又可以用“个别意志”去毁灭任何人。征管法第十一条规定,征收、管理、稽查、复议分离制约。不同机关、不同部门的执法是配合与制约的统一,不可偏废。强调依法行政,就是要强调法定主体、法定程序、法定职责、法定形式的一致性。
……

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book