正版 税收政策与中国经济 张炜 人民出版社 9787010057910 书籍

Chapter 1 ： PRC Economy and Tax SystemHistory of PRC Taxation1953： Revision1958： Remodelling the Tax System1973： Simplify Taxation1979--1984： Tax Reform1984--1993： Adjustment of Taxation1994： Industrial and Commercial Tax ReformContents of 1994 ReformEffect of 1994 ReformsProblems of 1994 ReformsDefinition of TaxationTax FunctionsEconomic and Tax Category StructureTax Point on the Economy CirculationExplanation of Tax RelationshipsChapter 2 ： Indirect Taxation and the Rise of VATTypes of VAT TransactionsVAT ImplementationVAT in Proportion to GDPExtended Scope of VATTax Resource TransferenceCommercial EnterprisesZero Tax ReturnsDealing with Tax EvasionTax on Multinational EnterprisesVAT Payment LocationIndirect Tax and Primary GDP DistributionChanges in Indirect TaxIndirect Tax and Economic GrowthConstraints of Indirect TaxesProper Resource AllocationIndirect Tax and GDP GrowthRdationship of Indirect Tax to GDPIndirect Tax and Primary DistributionRevenue Outcome of Primary DistributionComparison of Income Growth RatesChanging Indirect TaxIndirect Tax and National IncomeChapter 3 ： Income Tax PolicyConsumption TaxEquity and Efficiency of Income TaxTheoretical GoalsTaxation and Economic StabilizationIncome Tax Adjusts IncomeTax Equity EfficiencyRegulating Income DistributionGuidelines for Regulating Income TaxCorporate Income TaxCorporate EarningsIncome Elasticity and GDP GrowthCorporate Micro-taxation LevelsCorporate Tax and Financial AccountingSelection of Corporate TaxInflation and Accelerate DepredationDeduction of LossesIncome Tax Deducted for InvestmentRegulating Income TaxIndividual Income TaxCalculation of Individual IncomeMeasurement of Individual TaxIndividual Tax and GDPMacro Effect of Individual TaxImprovements to Individual TaxIndividual Lncome Tax StructureMatching Corporate and Individual TaxForecasting Status of Income TaxDirect Tax StructureIndividual IncomeFinal Distribution StructureChapter 4 ： Taxation in GDP DistributionGDP TotalStructure of Tax CategoriesInvestment and ConsumptionPriceOwnership SystemDevelopment of IndustriesRegional DevelopmentTax SystemCoverage of TaxesTax Burden and Unbalanced DevelopmentStructure of Tax RatesPreferential Tax PoliciesImposition and AdministrationGross Revenue and Gross GDPRevenue Growth and GDP GrowthRevenue and GDP GrowthAnalysis of Revenue and GDP GrowthRevenue ElasticityMultiple Regression ModelChapter 5 ： International Comparison of Tax SystemsTransition of Direct and Indirect Tax StructuresIndirect and Direct Taxes--Syncretizing in TransitionTax Ratio AnalysisDeveloped CountriesDeveloping CountriesCountries in TransitionCoordinated Tax Revenue and GDP GrowthDistribution RelationshipTax Revenue Redistribution in Developing NationsStructure of Disposable National IncomeSummaryPostscript

《Taxation Policy and the Economy of China》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《Taxation Policy and the Economy of China》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。

《Taxation Policy and the Economy of China》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。