出版社:人民出版社
年代:2006
定价:
本书研究税收政策与中国经济的关系,并试图通过税收政策改革来促进中国的经济结构调整和经济发展。
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
CorporateEarningsIncomeElasticityandGDPGrowth
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
TaxRevenueRedistributioninDevelopingNationsStructureofDisposableNationalIncome
Summary
Postscript
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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出版地 | 北京 | 出版单位 | 人民出版社 |
版次 | 1版 | 印次 | 1 |
定价(元) | 语种 | 简体中文 | |
尺寸 | 26 | 装帧 | 平装 |
页数 | 印数 | 3000 |
税收政策与中国经济是人民出版社于2006.出版的中图分类号为 F812.422 的主题关于 税收管理-财政政策-研究-中国 的书籍。