Finance and Taxation.

Author: Ji Jinbiao
Publisher:
Publish Date: 2003-02-01
Features: This textbook consists of twelve chapters. Chapter 1: The Relationship Between Fiscal and Financial Matters in a Market Economy begins with a description of various fiscal and financial phenomena in real life, explaining the scope of fiscal functions under market conditions, explores the fundamental theoretical issues of public finance, and primarily illustrates the relationship between fiscal, taxation, and finance from the perspective of financial links, helping finance students gain a basic understanding of the importance of studying this course. Chapter 2: An Introduction to Fiscal Revenue and Expenditure provides an overview of the theories and practical issues of fiscal revenue and expenditure. From Chapter 3 to Chapter 8, the main focus is on the primary form of fiscal revenue—taxation. First, the basic principles of taxation are introduced. Building on this, in line with China's actual conditions and from the perspective of financial enterprises' business operations, the current tax system, including commodity taxation, income taxation, property taxation, and tax administration, is briefly introduced. Special attention is given to the discussion of tax planning. Chapters 9 and 10 introduce the other two forms of fiscal revenue—public charges and government bonds. Chapter 11, based on the fundamental analysis of fiscal revenue and expenditure in the previous chapters, introduces the theory and practice of national budgets and final accounts, enabling students to grasp the operation of fiscal and taxation from a more macro perspective. The final chapter, Chapter 12, discusses the relationship between fiscal policy and monetary policy, with a focus on the coordination of the two policies, considering the needs of finance students. Through the arrangement of these chapters, the basic knowledge of fiscal, taxation, and budgeting is integrated, making fiscal and taxation a suitable independent required course for finance students.