曾军平、刘小兵主编的《2013中国财政发展报告(英文版)》是《2013中国财政发展报告》的英文版，鉴于全国目前正在开展的“营改增”试点的重要性及其对未来我国税制结构调整的决定性影响，本书主题选择了“营改增”研究，围绕服务业由营业税改为增值税这一重大课题，广征博引、厚积薄发，对营改增试点进行了深入系统的总结，并对全面推行营改增需要破解的一些难题提出了政策建议。全书分为中国财政经济运行、营改增制度变革、营改增效应分析、营改增行业研究和营改增改革完善等部分。

1 Macroeconomic Performance

 1.1 Performance of produdion adivities in 2012

1.1.1 As its overall economy remained stable and its GDP

slowed down in growth, China achieved a soft landing in its macroeconomy

1.1.2 While the secondary and tertiary industries slowed down in growth,

added value of the primary industry grew up steadily

1.1.3 Structural Proportions of Three Industries Remained the Basic Pat-tern of

"Secondary, Tertiary and Primary" in 2012

1.1.4 China' s PMI kept falling in the first half of 2012, but went upsteadily since August

1.1.5 Though China' s business climate index and entrepreneur confi-dence index continued to drop,

they remained above 100, which showed that the macroeconomic climate tended to stabilize and was on the rise

1.1.6 Under the global background of quantitative easing, China' s prices declined steadily

1.1.7 As industrial production slowed down in growth, the heavy indus- try dropped at a pace greater

than the light industry which caused their growth rates to become approximate

1.1.8 Based on cumulative growth rates of industrial added value by re- gions, western central and eastern China

slowed down in growth, and were in an ascending order when sorted by their growth rates

1.1.9 Urban registered unemployment rate remained at 4.1% for eight consecutive quarters since September 2010

 1.2 Dislribution in 2012

1.2.1 Though income of urban and rural residents grew faster than GDP

there continued to be a big discrepancy between them

1.2.2 Income structure of rural residents had no significant change

1.2.3 China' s monthly fiscal revenue saw a dramatic decline

1.2.4 Proportion of quarterly national fiscal revenue in GDP went up steadily

1.2.5 Revenue and profits made by industrial enterprises above the des-ignated

size went down from the previous year, especially that the profits dropped drastically

 1.3 Consumption in 2012

1.3.1 Total retail sales of consumer goods maintained high-speed growth, but slowed down in recent years

1.3.2 Total retail sales of consumer goods gradually reduced in the first half of 2012 and picked up

step by step in the second half, with its growth in rural areas faster than that in cities

1.3.3 Rapid growth of online consumption

1.3.4 Government expenditures grew up steadily

1.3.5 Government spending structure shifted from a public finance

"fo-cusing on economic growth" to one "focusing on people' s liveli-hood"

 1.4 Economic Accumulations in 2012

1.4.1 Total investment on fixed assets gradually increased at a slower rate in 2012

1.4.2 Overall investment in fixed assets of the three industries witnessed rapid growth

1.4.3 Investment in fixed assets saw dramatic slides in the first three quarters of 2012

1.4.4 The overall size of the stock market increased, but its growth structure was unbalanced

1.4.5 The central bank adopted a variety of means to increase money supply and steadily

pushed forward the process of RMB interest rate marketization

1.4.6 Total social financing steadily increased, with the financing struc-ture further optimized

 1.5 China' s International Trade in 2012

1.5.1 Monthly cumulative growth rates of imports and exports saw a sharp decline,

but total trade surplus maintained a momentum of growth

1.5.2 Proportions of imports and exports by state-owned enterprises re-duced,

that by foreign-funded enterprises remained stable, and that by other enterprises went up significantly

1.5.3 Analyzed by countries ( and regions) ,

trade between China and e-merging markets saw rapid growth in 2012

1.5.4 Trade protectionism causes certain pressures on the healthy

devel-opment of the global trade and financial environment

 1.6 Forecasts of national economic trends in 2013

1.6.1 Faced with opportunities and risks at the same time,

the Chinese economy shall maintain rapid growth in 2013

1.6.2 Income distribution reform shall be further deepened

1.6.3 Of the troika that promote economic growth,

consumption shaft play a role of increased importance

1.6.4 Under internal and external pressures, it shall

be hard to be opti-mistic about the stock market in 2013

1.6.5 China' s import and export shall grow at a low speed

2 China' s Fiscal Revenue in 2012

 2.1 A Brief Review of Final Accounts of Fiscal Revenue in 2011

 2.2 China' s Aggregate Fiscal Revenue in 2012

2.2.1 Introduction to the reform of China' s fiscal revenue statistic sys-tem by Items

2.2.2 Budget for fiscal revenue in 2012

2.2.3 Implementation of Fiscal Revenue in 2012

2.2.4 General Trend of Fiscal Revenue in 2012 and it' s Major Factors

 2.3 Structure of China' s Fiscal Revenue in 2012

2.3.1 Monthly Structure of Fiscal Revenue

2.3.2 Analysis of fiscal revenue by provinces

2.3.3 Analysis of fiscal revenue by categories and items

 2.4 Treasury Bonds Issued in 2012

2.4.1 Overview of Treasury Bonds in 2012

2.4.2 Structure of outstanding treasury bonds in 2011

2.4.3 Types of treasury bonds issued in 2012

2.4.4 Terms of treasury bonds issued in 2012

2.4.5 Interest rate of treasury bonds issued in 2012

2.4.6 Local government bonds issued in 2012

 2.5 Comments on Fiscal Revenue in 2012 and Outlook for 2013

3 China' s fiscal Expenditure in 2012

4 Econometric Analysis of China' s Public Finance