Newly compiled Finance and Taxation

Author: Cao Xueqin
Publisher:
Publishing Date: 2003-07-01
Features: Based on long-term teaching experience and research achievements, and in accordance with relevant teaching syllabi, the author has written this textbook. In the compilation process, the author strives to achieve the following goals: First, to summarize and reflect the basic principles of public finance; second, to systematically elaborate on China's current fiscal and tax systems using the principles of public finance, conduct an in-depth analysis of their existing problems, and reveal their development direction. To achieve these goals, drawing on the mainstream structure of public finance in the current international academic field, the book is organized as follows in its chapters. The entire book is divided into four parts: Part I, Chapter 1, serves as the introduction to the book, focusing on the relationship between the market economy and public finance. Based on an analysis of market defects, it reveals the necessity of public economic activities and addresses major theoretical issues such as scope, domain, and functions. Part II, Public Expenditure, consists of four chapters and primarily elaborates on the theory of public expenditure and China's fiscal expenditure system and status. Among these, Chapter 2 provides a comprehensive discussion of the principles of public expenditure and China's expenditure system. Building on this foundation, Chapters 3 and 4 conduct an in-depth and specific analysis of major items in purchase expenditure and transfer expenditure. Features of the Book: First, it is systematic and complete, covering the core content and important areas of public finance; second, it has a certain theoretical depth while being closely tied to China's national conditions; third, it is rich in data, with scientific and novel perspectives that reflect the main ideas and achievements in the field of fiscal and tax studies both domestically and internationally; fourth, its structure is rigorous, the arguments are profound, and it includes relevant examples to help understand practical issues. This book is of reference value for students and professionals in economics and management. Based on long-term teaching experience and research achievements, and in accordance with relevant teaching syllabi, the author has written this textbook. In the compilation process, the author strives to achieve the following goals: First, to summarize and reflect the basic principles of public finance; second, to systematically elaborate on China's current fiscal and tax systems using the principles of public finance, conduct an in-depth analysis of their existing problems, and reveal their development direction. To achieve these goals, drawing on the mainstream structure of public finance in the current international academic field, the book is organized as follows in its chapters. The entire book is divided into four parts: Part I, Chapter 1, serves as the introduction to the book, focusing on the relationship between the market economy and public finance. Based on an analysis of market defects, it reveals the necessity of public economic activities and addresses major theoretical issues such as scope, domain, and functions. Part II, Public Expenditure, consists of four chapters and primarily elaborates on the theory of public expenditure and China's fiscal expenditure system and status. Among these, Chapter 2 provides a comprehensive discussion of the principles of public expenditure and China's expenditure system. Building on this foundation, Chapters 3 and 4 conduct an in-depth and specific analysis of major items in purchase expenditure and transfer expenditure. Features of the Book: First, it is systematic and complete, covering the core content and important areas of public finance; second, it has a certain theoretical depth while being closely tied to China's national conditions; third, it is rich in data, with scientific and novel perspectives that reflect the main ideas and achievements in the field of fiscal and tax studies both domestically and internationally; fourth, its structure is rigorous, the arguments are profound, and it includes relevant examples to help understand practical issues. This book is of reference value for students and professionals in economics and management.