财税专业英语PDF电子书下载

Part One Introduction 导言Chapter 1 The Role of Government 政府的作用 3

Chapter 2 Market and Market Failure 市场和市场失灵 17

Chapter 3 Public Goods 公共产品 30

Chapter 4 Externalities 外部性 43

Part Two Government Expenditure 政府支出Chapter 5 Government Expenditure Analysis Ⅰ 政府支出分析Ⅰ 59

Chapter 6 Government Expenditure Analysis Ⅱ 政府支出分析 Ⅱ 72

Chapter 7 Cost-benefit Analysis 成本一收益分析 86

Chapter 8 Social Secu rity 社会保障 99

Part Three Tax Analysis 税收分析Chapter 9 Tax Fu nctions 税收职能 115

Chapter 10 Principles of Taxation 税收原则 127

Chapter 11 Basic Concepts of Taxes 税收的基本概念 140

Chapter 12 A Partial Equilibrium Analysis of Taxes 税收的局部均衡分析 154

Chapter 13 Tax Expenditure 税式支出 166

Part Four Government Revenue 政府收入Chapter 14 The Income Tax 所得税 179

Chapter 15 The Corporation Income Tax 公司所得税 192

Chapter 16 The Value-added Tax 增值税 205

Chapter 17 Property Tax 财产税 218

Chapter 18 Fees and Charges 收费 230

Chapter 19 Public Debts 公共债务 243

Part Five Intergovernmental Fiscal Relationship and Fiscal Policy 政府间财政关系和财政政策Chapter 20 Intergovernmental Fiscal Relationship Ⅰ 政府间财政关系 Ⅰ 259

Chapter 21 Intergovernmental Fiscal Relationship Ⅱ 政府间财政关系 Ⅱ 273

Chapter 22 Fiscal Policy Ⅰ 财政政策 Ⅰ 284

Chapter 23 Fiscal Policy Ⅱ 财政政策 Ⅱ 298

Chapter 24 Budget 预算 311

Words List 词汇表 323

Glossary 专业词汇汇编 339

Answers 答案 353

References 参考文献 356