“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
- 版权
