【目录】
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 Dispole National IncomeSummaryPostscript
