外国税制

外国税制
作 者: 程黎 范信葵
出版社: 高等教育出版社
丛编项: 高等学校财政学类专业主要课程教材
版权说明: 本书为出版图书,暂不支持在线阅读,请支持正版图书
标 签: 暂缺
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作者简介

暂缺《外国税制》作者简介

内容简介

“ForeignTaxSystenzs”是为适应财政税收学科双语教学的需要而编写的教材,主要介绍了美国、英国、法国、德国、澳大利亚、日本、印度、巴西等国家和欧盟及东非主要国家的税收制度。本课程是财政税收专业本科生在学习和掌握了税收基础理论和中国税制的基础上需要学习的一门主干课程,同时也可作为其他财经类专业本科生的选修课程。考虑到英语的普及程度及双语教学的需要,《外国税制/高等学校财政学类专业主要课程教材》采用全英文编写,书后附有词汇表,旨在让学生更好地掌握外国税制中涉及的相关专业词汇及专业的表达方法。

图书目录

Chapter 1 Tax System in the United

States of America

Introduction

1.The structure of taxation in the USA

1.1 Overview of the federal tax system

1.2 Main federal taxes

1.3 State taxes

1.4 Local government taxes

2.Tax administration

2.1 Federal administration

2.2 State administrations

2.3 Local administrations

3.Tax reform

Exercises

Chapter 2 Tax System in the European

Union

Introduction

1.Direct taxation

1.1 Overview

1.2 Company taxation

1.3 Taxation for individuals

2.Indirect taxation

2.I Overview

2.2 Value added tax

2.3 Excise duties

2.4 Tax exemptions

3.Administrative cooperation

3.1 Exchange of information

3.2 Other forms of administrative

cooperation

3.3 Background

Exercises

Chapter 3 Tax System in the United

Kingdom

Introduction

1.Overview of tax system in the United

Kingdom

1.1 Residence and domicile

1.2 Examples of non-dom status

2.Main taxes in the United Kingdom

2.I Individual income tax

2.2 Inheritance tax

2.3 Council tax

2.4 Value added tax (VAT)

2.5 Corporate tax

2.6 Business rates

2.7 National insurance contributions

2.8 Capital gains tax

3.Tax administration

4.Tax reform

Exercises

Chapter 4 Tax System in France

Introduction

1.Overview of French tax structure and tax

system

1.1 Central government

……

Chapter 5 Tax System in Germany

Chapter 6 Tax System in Australia

Chapter 7 Tax System in Japan

Chapter 8 Tax System in India

Chapter 9 Tax System in East African Countries

Chapter 10 Tax System in Brazil

Words and Phrases