Taxation Policy and the Economy of China

《Taxation Policy and the Economy of China》选取了经济发展与税收制度之间的关系这一个角度，，而这种关系的论证是依据大量的经济数据和数据模型完成的。首先，建立一个“经济——税收”循环模型，读者可以在经济循环链中找出任何一个税种税收收入点；其次，每一个税种都和总量有一种增长关系。这《Taxation Policy and the Economy of China》几乎囊括了十几年的各税种收入增长数据，每一组数据的背后都引出了彼此关系论证。最后得出税收制度法规和税收政策的建议。

《Taxation Policy and the Economy of China》选取了经济发展与税收制度之间的关系这一个角度，，而这种关系的论证是依据大量的经济数据和数据模型完成的。首先，建立一个“经济——税收”循环模型，读者可以在经济循环链中找出任何一个税种税收收入点；其次，每一个税种都和总量有一种增长关系。这本书几乎囊括了十几年的各税种收入增长数据，每一组数据的背后都引出了彼此关系论证。最后得出税收制度法规和税收政策的建议。

Chapter 1 ： PRC Economy and Tax System
History of PRC Taxation
1953： Revision
1958： Remodelling the Tax System
1973： Simplify Taxation
1979--1984： Tax Reform
1984--1993： Adjustment of Taxation
1994： Industrial and Commercial Tax Reform
Contents of 1994 Reform
Effect of 1994 Reforms
Problems of 1994 Reforms
Definition of Taxation
Tax Functions
Economic and Tax Category Structure
Tax Point on the Economy Circulation
Explanation of Tax Relationships
Chapter 2 ： Indirect Taxation and the Rise of VAT
Types of VAT Transactions
VAT Implementation
VAT in Proportion to GDP
Extended Scope of VAT
Tax Resource Transference
Commercial Enterprises
Zero Tax Returns
Dealing with Tax Evasion
Tax on Multinational Enterprises
VAT Payment Location
Indirect Tax and Primary GDP Distribution
Changes in Indirect Tax
Indirect Tax and Economic Growth
Constraints of Indirect Taxes
Proper Resource Allocation
Indirect Tax and GDP Growth
Rdationship of Indirect Tax to GDP
Indirect Tax and Primary Distribution
Revenue Outcome of Primary Distribution
Comparison of Income Growth Rates
Changing Indirect Tax
Indirect Tax and National Income
Chapter 3 ： Income Tax Policy
Consumption Tax
Equity and Efficiency of Income Tax
Theoretical Goals
Taxation and Economic Stabilization
Income Tax Adjusts Income
Tax Equity Efficiency
Regulating Income Distribution
Guidelines for Regulating Income Tax
Corporate Income Tax
Corporate Earnings
Income Elasticity and GDP Growth
Corporate Micro-taxation Levels
Corporate Tax and Financial Accounting
Selection of Corporate Tax
Inflation and Accelerate Depredation
Deduction of Losses
Income Tax Deducted for Investment
Regulating Income Tax
Individual Income Tax
Calculation of Individual Income
Measurement of Individual Tax
Individual Tax and GDP
Macro Effect of Individual Tax
Improvements to Individual Tax
Individual Lncome Tax Structure
Matching Corporate and Individual Tax
Forecasting Status of Income Tax
Direct Tax Structure
Individual Income
Final Distribution Structure
Chapter 4 ： Taxation in GDP Distribution
GDP Total
Structure of Tax Categories
Investment and Consumption
Price
Ownership System
Development of Industries
Regional Development
Tax System
Coverage of Taxes
Tax Burden and Unbalanced Development
Structure of Tax Rates
Preferential Tax Policies
Imposition and Administration
Gross Revenue and Gross GDP
Revenue Growth and GDP Growth
Revenue and GDP Growth
Analysis of Revenue and GDP Growth
Revenue Elasticity
Multiple Regression Model
Chapter 5 ： International Comparison of Tax Systems
Transition of Direct and Indirect Tax Structures
Indirect and Direct Taxes--Syncretizing in Transition
Tax Ratio Analysis
Developed Countries
Developing Countries
Countries in Transition
Coordinated Tax Revenue and GDP Growth
Distribution Relationship
Tax Revenue Redistribution in Developing Nations
Structure of Disposable National Income
Summary
Postscript