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  Recent years, I have successively presided three projects including editing Textbooks 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 gradually acquainted and accepted by the academic circles and the exchange and cooperation among them had also been greatly promoted. During the course, I not only observed 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 important, 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 University 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 support 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 standard 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 composition. 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 Lifang, Vice Editor in Chief of Peking University Press, for his wisdom to and design for the Works, or they would never been published.


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