外国税制（送教师课件）
作者： 程黎等
出版时间：2014-10-08
出版社：高等教育出版社
- 高等教育出版社
- 9787040408805
- 1版
- 51089
- 41241849-3
- 平装
- 16开
- 2014-10-08
- 390
- 262
- 经济学
- 应用经济学
- F811.2
- 经济学类、管理学类
- 本科
“Forign Tax Syetems”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，本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。
前言
Chapter 1 Tax System in the UnitedStates of America
Introduction
1. The structure of taxation in the USA
2. Tax administration
3. Tax reform
Exercises
Chapter 2 Tax System in the European Union
ntroduction
1. Direct taxation
2. Indirect taxation
3. Administrative cooperation
Exercises
Chapter 3 Tax System in the United Kingdom
Introduction
1. Overview of tax system in the UnitedKingdom
2. Main taxes in the United Kingdom
3. Tax administration
4. Tax reform
Exercises
Chapter 4 Tax System in France
Introduction
1. Overview of French tax structure and tax system
2. Main taxes in France
3. French tax collection and administration
4. Tax reform
Exercises
Chapter 5 Tax System in Germany
1. Overview of German tax structure and tax system
2. Main types of taxes in Germany
3. Tax administration in Germany
4. Tax reform in Germany
Exercises
Chapter 6 Tax System in Australia
Introduction
1. Overview of Australian tax structure
2. Main taxes
3. Tax administration
Exercises
Chapter 7 Tax System in Japan
Introduction
1. Main taxes
2. Tax administration
Exercises
Chapter 8 Tax System in India
Introduction
1. Overview of the tax system
2. Main taxes
2. Main taxes
4. Recent tax reforms
Exercises
Chapter 9 Tax System in East African Countries
Introduction
1. Main taxes
2. Procedure law and tax administration
Exercises
Chapter 10 Tax System in Brazil
Introduction
1. Main taxes
2. Tax administration
Exercises
Words and Phrases
Reference
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