Public Finance

Author: Chen Gong
Publisher:
Publish Date: 2000-09-01
Features: Considering the characteristics of non-economics majors, this book is based on the content of relevant teaching materials from domestic and foreign sources. It emphasizes adhering to the stance, viewpoints, and methods of Marxism, summarizing China's experience, and absorbing beneficial aspects of the West, applying foreign knowledge to serve China. It focuses on the practice and operation of finance and taxation, minimizing purely academic discussions unrelated to policies. It strives to be easy to understand, systematic, comprehensive, clear, practical, with moderate starting point and content, and strong readability. This book is also suitable for a broad audience interested in fiscal issues for reference. It is one of the "Xiamen University 21st Century Series Textbooks" and is primarily intended for students of non-economics majors in higher education institutions. The book covers main topics such as general theories of finance, theories of fiscal expenditure, fiscal expenditure policies, principles of taxation, tax systems, international taxation, tax administration, government bonds, national budgets, extrabudgetary funds, financial management systems, and fiscal policy and national economic control.