1.
On The Essence and Nature of Tax From the Perspective of Power and Contract;
“权力说”、“契约说”与税收的本质和性质
2.
Study on The Theory of Powerful Relation and Contractual Relation From the Perspective of Power and Contract;
“权力关系说”与“契约关系说”辨析——基于对税收的本质和性质的理解
3.
The Essence of Corporation Tax:An Emolument of Government Enforcing State Indirect Substantial Property Rights;
税收的本质:政府行使企业国家间接物质产权的报酬
4.
The Essence and Functions of Socialist Taxation ── With a note on the Relations between the Programs in the Primary Stage of Socialism and Taxation;
社会主义税收的本质与重要作用 兼论社会主义初级阶段纲领与税收的关系
5.
Questioning the Status of Parent Law of the Basic Taxation Law;
税收基本法的“母法”地位质疑——兼论税收基本法的价值
6.
Imposing Environmental Quality Capital Tax and Sustainable Development;
环境质量资本税的征收与可持续发展
7.
A Re-consideration of the Essence of Taxation: Based on an Institutional View
对税收本质的重新思考——基于制度视角的分析
8.
government revenue from domestic sources (excluding customs).
政府本国的税收（不包括海关税收）。
9.
On Relationship between Tax Cost and Tax Levy and Paying;
试论税收成本与税收征纳关系的关系
10.
An Analysis on Impacts of Tax Compliance Cost on Tax Compliance Behaviors;
税收遵从成本对纳税遵从行为的影响
11.
On enterprise income tax planning ways;
浅析企业所得税税收筹划的基本方法
12.
Tax Competition Is a Basic Form of the Economic Development of Modern Taxation;
税收竞争是当代税收鼓励经济发展的基本形式
13.
Research of How to Control the Tax Collection Cost in Grassroots Tax Authorities
控制基层税务部门税收征收成本的研究
14.
The essence character of the economy of market is economy of credit, the credit of tax is a part of the credit system.
市场经济的本质是信用经济,税收信用是信用体系的一部分。
15.
The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.
农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。
16.
Publicize and consult in all kinds of local tax laws and regulations on foreign enterprises, servicing for the taxpaying.
（五）责本县涉外地方税收的税法宣传、收政策咨询和纳税服务工作。
17.
Some Basic Problems about Legislation of Revenue Basic Law;
刍议税收基本法立法的几个基本问题
18.
This Law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws.
凡依法由税务机关征收的各种税收的征收管理，均适用本法。