- 作 者：李俊生，邰彦编写
- 出 版 社：北京：中国审计出版社
- 出版年份：1995
- ISBN：7800643824
- 标注页数：346 页
- PDF页数：353 页
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Part Ⅰ 1
Lesson One:Public Goods 1
Lesson Two:About Government 15
Lesson Three:State Owned Enterprise 30
Lesson Four:The Principles of Public Expenditure 41
Lesson Five:Conventional Views on Public Sector and It's Growth 54
Part Ⅱ 67
Lesson Six:Principles of Taxation 67
Lesson Seven:Major Tax Functions 83
Lesson Eight:Corporate Income Tax 95
Lesson Nine:Basic Concepts of Individual Income Tax 109
Lesson Ten:Value Added Tax 121
Lesson Eleven:Excessively-Increased Value of Land Tax 132
Lesson Twelve:Basic Considerations of the Property Tax 144
Lesson Thirteen:Estate Tax,Inheritance Tax and Gift Tax 156
Part Ⅲ 169
Lesson Fourteen:Public Debt 169
Lesson Fifteen:What Is Budget? 182
Part Ⅳ 182
Lesson Sixteen:Zero-Base Budgeting 196
Lesson Seventeen:Planning-Programming-Budgeting System 208
Lesson Eighteen:Benefit-Cost Analysis 218
Part Ⅴ 231
Lesson Nineteen:The American Intergovernmental Fiscal Relations 231
Lesson Twenty:Principles of Fiscal Federalism 245
Lesson Twenty-one:Types of Governmental Transfers 257
Part Ⅵ 271
Lesson Twenty-Two:Principles of Budgetary Policy 271
Lesson Twenty-Three:The Balanced Budget 280
Lesson Twenty-Four:Social Security 291
Part Ⅶ 303
Lesson Twenty-Five:How to Avoid Double Taxation Between Two Countries? 303
Part Ⅷ 323
Lesson Twenty-Six:Responsibilities and Powers of Government Audit Institutions 323
Vocabulary 334