外國稅制

“Forign Tax Syetems”是為適應財政稅收學科雙語教學的需要而編寫的教材，主要介紹了美國、英國、法國、德國、澳大利亞、日本、印度、巴西等國家和歐盟及東非主要國家的稅收制度。本課程是財政稅收專業本科生在學習和掌握了稅收基礎理論和中國稅制的基礎上需要學習的一門主幹課程，同時也可作為其他財經類專業本科生的選修課程。

考慮到英語的普及程度及雙語教學的需要，本教材採用全英文編寫，書後附有辭彙表，旨在讓學生更好地掌握外國稅制中涉及的相關專業辭彙及專業的表達方法。

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 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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