本书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。
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书名 | Taxation Policy and the Economy of China |
分类 | 经济金融-经济-中国经济 |
作者 | Zhang Wei |
出版社 | 人民出版社 |
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简介 | 编辑推荐 本书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 Chapter 1 : PRC Economy and Tax System History of PRC Taxation 1953: Revision 1958: Remodelling the Tax System 1973: Simplify Taxation 1979--1984: Tax Reform 1984--1993: Adjustment of Taxation 1994: Industrial and Commercial Tax Reform Contents of 1994 Reform Effect of 1994 Reforms Problems of 1994 Reforms Definition of Taxation Tax Functions Economic and Tax Category Structure Tax Point on the Economy Circulation Explanation of Tax Relationships Chapter 2 : Indirect Taxation and the Rise of VAT Types of VAT Transactions VAT Implementation VAT in Proportion to GDP Extended Scope of VAT Tax Resource Transference Commercial Enterprises Zero Tax Returns Dealing with Tax Evasion Tax on Multinational Enterprises VAT Payment Location Indirect Tax and Primary GDP Distribution Changes in Indirect Tax Indirect Tax and Economic Growth Constraints of Indirect Taxes Proper Resource Allocation Indirect Tax and GDP Growth Rdationship of Indirect Tax to GDP Indirect Tax and Primary Distribution Revenue Outcome of Primary Distribution Comparison of Income Growth Rates Changing Indirect Tax Indirect Tax and National Income Chapter 3 : Income Tax Policy Consumption Tax Equity and Efficiency of Income Tax Theoretical Goals Taxation and Economic Stabilization Income Tax Adjusts Income Tax Equity Efficiency Regulating Income Distribution Guidelines for Regulating Income Tax Corporate Income Tax Corporate Earnings Income Elasticity and GDP Growth Corporate Micro-taxation Levels Corporate Tax and Financial Accounting Selection of Corporate Tax Inflation and Accelerate Depredation Deduction of Losses Income Tax Deducted for Investment Regulating Income Tax Individual Income Tax Calculation of Individual Income Measurement of Individual Tax Individual Tax and GDP Macro Effect of Individual Tax Improvements to Individual Tax Individual Lncome Tax Structure Matching Corporate and Individual Tax Forecasting Status of Income Tax Direct Tax Structure Individual Income Final Distribution Structure Chapter 4 : Taxation in GDP Distribution GDP Total Structure of Tax Categories Investment and Consumption Price Ownership System Development of Industries Regional Development Tax System Coverage of Taxes Tax Burden and Unbalanced Development Structure of Tax Rates Preferential Tax Policies Imposition and Administration Gross Revenue and Gross GDP Revenue Growth and GDP Growth Revenue and GDP Growth Analysis of Revenue and GDP Growth Revenue Elasticity Multiple Regression Model Chapter 5 : International Comparison of Tax Systems Transition of Direct and Indirect Tax Structures Indirect and Direct Taxes--Syncretizing in Transition Tax Ratio Analysis Developed Countries Developing Countries Countries in Transition Coordinated Tax Revenue and GDP Growth Distribution Relationship Tax Revenue Redistribution in Developing Nations Structure of Disposable National Income Summary Postscript |
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