外国税制

“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。

“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。

作 者：程黎 范信葵定 价：39.00元出版时间：2014-10-08ISBN：978-7-04-040880-5读者对象：高等教育版面字数：390千字一级分类：经济开本：16开二级分类：财政学全书页数：262页三级分类：税收学装帧形式：平装--

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 UnitedKingdom

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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