财税英语PDF电子书下载

Part Ⅰ 1

Lesson One:Public Goods 1

Lesson Two:About Government 15

Lesson Three:State Owned Enterprise 30

Lesson Four:The Principles of Public Expenditure 41

Lesson Five:Conventional Views on Public Sector and It's Growth 54

Part Ⅱ 67

Lesson Six:Principles of Taxation 67

Lesson Seven:Major Tax Functions 83

Lesson Eight:Corporate Income Tax 95

Lesson Nine:Basic Concepts of Individual Income Tax 109

Lesson Ten:Value Added Tax 121

Lesson Eleven:Excessively-Increased Value of Land Tax 132

Lesson Twelve:Basic Considerations of the Property Tax 144

Lesson Thirteen:Estate Tax,Inheritance Tax and Gift Tax 156

Part Ⅲ 169

Lesson Fourteen:Public Debt 169

Lesson Fifteen:What Is Budget? 182

Part Ⅳ 182

Lesson Sixteen:Zero-Base Budgeting 196

Lesson Seventeen:Planning-Programming-Budgeting System 208

Lesson Eighteen:Benefit-Cost Analysis 218

Part Ⅴ 231

Lesson Nineteen:The American Intergovernmental Fiscal Relations 231

Lesson Twenty:Principles of Fiscal Federalism 245

Lesson Twenty-one:Types of Governmental Transfers 257

Part Ⅵ 271

Lesson Twenty-Two:Principles of Budgetary Policy 271

Lesson Twenty-Three:The Balanced Budget 280

Lesson Twenty-Four:Social Security 291

Part Ⅶ 303

Lesson Twenty-Five:How to Avoid Double Taxation Between Two Countries? 303

Part Ⅷ 323

Lesson Twenty-Six:Responsibilities and Powers of Government Audit Institutions 323

Vocabulary 334