税收政策与中国经济
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税收政策与中国经济

张伟, 著

出版社:人民出版社

年代:2006

定价:

书籍简介:

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。

书籍目录:

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

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

内容摘要:

  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。

书籍规格:

书籍详细信息
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7010057915
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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

书籍信息归属:

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。