《财税英语》

Part Ⅰ1

Lesson One:Public Goods1

Lesson Two:About Government15

Lesson Three:State Owned Enterprise30

Lesson Four:The Principles of Public Expenditure41

Lesson Five:Conventional Views on Public Sector and It's Growth54

Part Ⅱ67

Lesson Six:Principles of Taxation67

Lesson Seven:Major Tax Functions83

Lesson Eight:Corporate Income Tax95

Lesson Nine:Basic Concepts of Individual Income Tax109

Lesson Ten:Value Added Tax121

Lesson Eleven:Excessively-Increased Value of Land Tax132

Lesson Twelve:Basic Considerations of the Property Tax144

Lesson Thirteen:Estate Tax,Inheritance Tax and Gift Tax156

Part Ⅲ169

Lesson Fourteen:Public Debt169

Lesson Fifteen:What Is Budget?182

Part Ⅳ182

Lesson Sixteen:Zero-Base Budgeting196

Lesson Seventeen:Planning-Programming-Budgeting System208

Lesson Eighteen:Benefit-Cost Analysis218

Part Ⅴ231

Lesson Nineteen:The American Intergovernmental Fiscal Relations231

Lesson Twenty:Principles of Fiscal Federalism245

Lesson Twenty-one:Types of Governmental Transfers257

Part Ⅵ271

Lesson Twenty-Two:Principles of Budgetary Policy271

Lesson Twenty-Three:The Balanced Budget280

Lesson Twenty-Four:Social Security291

Part Ⅶ303

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

Part Ⅷ323

Lesson Twenty-Six:Responsibilities and Powers of Government Audit Institutions323

Vocabulary334