Public Finance Tutorial

Author: Qiu Huabing
Publisher:
Publish Date: 2000-08-01
Features: With the deepening of economic reforms, China's economy has gradually transitioned from a supply-deficient economy to a demand-deficient economy, resulting in significant changes at the macroeconomic level. At the same time, the concept of a market economy has gradually strengthened, and the positioning of government functions must also be adjusted. Against this backdrop, both the theory and practice of public finance have further developed, such as: active fiscal policies formulated by the government to address demand deficiencies, reforms of extrabudgetary funds, tax reforms and fees, the establishment of the social security system, and more. This textbook elaborates on the basic theories and practices of public finance, including the fundamental concepts, characteristics, functions, and nature of public finance; the classification and forms of fiscal revenue and expenditure; the concept, characteristics, classification, and tax system structure of taxation; tax systems; international tax theory, including tax sovereignty, double taxation issues, and international tax agreements; public debt theory; the management of state-owned asset income, including the forms of state-owned asset income and the profit distribution system of state-owned enterprises; fiscal investment theory, including the scope, methods, and benefits of fiscal investment; specific content and management of fiscal consumptive expenditures; the specific forms of social security expenditures and fiscal subsidies; the preparation, execution, and national final accounts of state budgets, as well as the management of extrabudgetary funds; the historical evolution and current status of China's public finance management system; the characteristics, objectives, tools, and effects of fiscal policy, etc. This book is rich in content and has a complete system, closely linking the current status of China's public finance management and the government's macroeconomic management functions, making it highly contemporary.