CHINA TAX LAWYERS REVIEW (FIFTH EDITION) is a selection of the outstanding results of the 2017 China Tax Lawyers Forum and the 2018 Huashui Cup Tax Law Essay Competition. This book is the result of tireless exploration and research in tax law practice by the tax lawyers in response to the requirements of economic and social development and on the basis of the understanding of legal theories. It reflects some of the typical problems encountered in the field of tax lawyers' practice and the stage-by-stage results achieved in the process of practical operation, and also discusses some basic, transformative and global hot topics in the height of tax law theory. The book is divided into four columns, namely, "Legislative Frontier", "System Analysis", "Tax Law Practice" and "International Perspectives", reflecting China's tax law from different perspectives. It reflects the hot and difficult issues in the field of Chinese tax law from different perspectives, which is not only a reflection of the current practice of Chinese tax law and the environment of tax collection and management, but also a microcosm of the unremitting efforts of the aspiring people under the reform of China's fiscal and taxation system, and the advancement of the construction of the rule of law in taxation.

The table of contents of the book is as follows: