A Unique Overview of the Past， Present and Future of Taxation Policy in the People’s Republic of China
作者簡介
Vice Chairman， China Council For The Promotion Of International Trade And Former Director Of General Administration Of The State Administration Of Taxation Of The People’s Republic Of China同作者出版的其它圖書·Taxation Policy and the Economy of China
圖書目錄
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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