Taxation Policy and the Economy of China

图书标准信息

• 作者 Zhang Wei 著
• 出版社 人民出版社
• 出版时间 2006-08
• 版次 1
• ISBN 9787010057910
• 定价 38.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 224页

【内容简介】

《TaxationPolicyandtheEconomyofChina》选取了经济发展与税收制度之间的关系这一个角度，，而这种关系的论证是依据大量的经济数据和数据模型完成的。首先，建立一个“经济——税收”循环模型，读者可以在经济循环链中找出任何一个税种税收收入点；其次，每一个税种都和总量有一种增长关系。这本书几乎囊括了十几年的各税种收入增长数据，每一组数据的背后都引出了彼此关系论证。最后得出税收制度法规和税收政策的建议。

【目录】

Chapter1：PRCEconomyandTaxSystem
HistoryofPRCTaxation
1953：Revision
1958：RemodellingtheTaxSystem
1973：SimplifyTaxation
1979--1984：TaxReform
1984--1993：AdjustmentofTaxation
1994：IndustrialandCommercialTaxReform
Contentsof1994Reform
Effectof1994Reforms
Problemsof1994Reforms
DefinitionofTaxation
TaxFunctions
EconomicandTaxCategoryStructure
TaxPointontheEconomyCirculation
ExplanationofTaxRelationships
Chapter2：IndirectTaxationandtheRiseofVAT
TypesofVATTransactions
VATImplementation
VATinProportiontoGDP
ExtendedScopeofVAT
TaxResourceTransference
CommercialEnterprises
ZeroTaxReturns
DealingwithTaxEvasion
TaxonMultinationalEnterprises
VATPaymentLocation
IndirectTaxandPrimaryGDPDistribution
ChangesinIndirectTax
IndirectTaxandEconomicGrowth
ConstraintsofIndirectTaxes
ProperResourceAllocation
IndirectTaxandGDPGrowth
RdationshipofIndirectTaxtoGDP
IndirectTaxandPrimaryDistribution
RevenueOutcomeofPrimaryDistribution
ComparisonofIncomeGrowthRates
ChangingIndirectTax
IndirectTaxandNationalIncome
Chapter3：IncomeTaxPolicy
ConsumptionTax
EquityandEfficiencyofIncomeTax
TheoreticalGoals
TaxationandEconomicStabilization
IncomeTaxAdjustsIncome
TaxEquityEfficiency
RegulatingIncomeDistribution
GuidelinesforRegulatingIncomeTax
CorporateIncomeTax
CorporateEarnings
IncomeElasticityandGDPGrowth
CorporateMicro-taxationLevels
CorporateTaxandFinancialAccounting
SelectionofCorporateTax
InflationandAccelerateDepredation
DeductionofLosses
IncomeTaxDeductedforInvestment
RegulatingIncomeTax
IndividualIncomeTax
CalculationofIndividualIncome
MeasurementofIndividualTax
IndividualTaxandGDP
MacroEffectofIndividualTax
ImprovementstoIndividualTax
IndividualLncomeTaxStructure
MatchingCorporateandIndividualTax
ForecastingStatusofIncomeTax
DirectTaxStructure
IndividualIncome
FinalDistributionStructure
Chapter4：TaxationinGDPDistribution
GDPTotal
StructureofTaxCategories
InvestmentandConsumption
Price
OwnershipSystem
DevelopmentofIndustries
RegionalDevelopment
TaxSystem
CoverageofTaxes
TaxBurdenandUnbalancedDevelopment
StructureofTaxRates
PreferentialTaxPolicies
ImpositionandAdministration
GrossRevenueandGrossGDP
RevenueGrowthandGDPGrowth
RevenueandGDPGrowth
AnalysisofRevenueandGDPGrowth
RevenueElasticity
MultipleRegressionModel
Chapter5：InternationalComparisonofTaxSystems
TransitionofDirectandIndirectTaxStructures
IndirectandDirectTaxes--SyncretizinginTransition
TaxRatioAnalysis
DevelopedCountries
DevelopingCountries
CountriesinTransition
CoordinatedTaxRevenueandGDPGrowth
DistributionRelationship
TaxRevenueRedistributioninDevelopingNations
StructureofDisposableNationalIncome
Summary
Postscript