上篇财政篇
第 1章总论 ............................................................................................................................ 3
1.
1财政的产生与发展及其含义...................................................................................3
1.2财政的职能
............................................................................................................... 8
1.3财政的特征
............................................................................................................. 16
1.
4学习、研究财政与税收的方法.............................................................................18
第 2章政府预算 .................................................................................................................. 20
2.1政府预算概述
......................................................................................................... 20
2.
2政府预算的运行过程.............................................................................................28
第 3章财政支出 .................................................................................................................. 33
3.
1财政支出的分类.....................................................................................................33
3.2财政支出规模
.........................................................................................................41
3.
3财政支出的结构.....................................................................................................44
3.
4财政支出的效益.....................................................................................................47
第 4章购买性支出 ..............................................................................................................50
4.
1社会消费性支出.....................................................................................................50
4.
2政府投资性支出.....................................................................................................53
第 5章转移性支出 .............................................................................................................. 65
5.1社会保障支出
......................................................................................................... 65
5.2财政补贴
................................................................................................................. 71
III
第 6章财政收入 ................................................................................................................. 74
6.
1财政收入的形式与结构 ........................................................................................ 74
6.
2财政收入规模分析 ................................................................................................ 80
第 7章税收收入 ................................................................................................................. 85
7.
1税收的含义和特征 ................................................................................................ 85
7.2税收的职能
............................................................................................................ 88
7.
3中国税制及构成要素 ............................................................................................ 89
7.4税收的原则
............................................................................................................ 93
7.5
税收负担与税负转嫁 ............................................................................................ 96
第 8章非税收入 ................................................................................................................. 99
8.1非税收入概述
........................................................................................................ 99
8.
2行政事业性收费 .................................................................................................. 101
8.3基金收入
.............................................................................................................. 102
8.4
其他收入 .............................................................................................................. 102
第 9章国家债务 ............................................................................................................... 104
9.1国家债务概述
...................................................................................................... 104
9.
2国债的规模与结构 .............................................................................................. 108
9.
3国债的负担与限度 .............................................................................................. 110
9.4国债市场
.............................................................................................................. 114
9.5
国债的发行 .......................................................................................................... 119
9.6国债的偿还
.......................................................................................................... 123
第 10章财政政策与财政监督 ......................................................................................... 127
10.
1财政平衡与财政赤字 ........................................................................................ 127
10.
2财政政策概述 .................................................................................................... 133
10.
3财政政策与货币政策 ........................................................................................ 138
10.4财政监督
............................................................................................................ 143
下篇税收篇
第 11章流转税 ................................................................................................................. 159
11.1流转税概述
........................................................................................................ 159
11.2增值税
................................................................................................................ 160
11.3消费税
................................................................................................................ 174
11.4关税.....................................................................................................................187
第 12章所得税 .................................................................................................................. 196
12.1所得税概述
.........................................................................................................196
12.2个人所得税
.........................................................................................................199
12.3企业所得税
.........................................................................................................206
第 13章财产税 .................................................................................................................. 214
13.1财产税概述
.........................................................................................................214
13.2房产税
.................................................................................................................215
13.3车船税
.................................................................................................................216
第 14章资源税 .................................................................................................................. 220
14.1资源税概述
.........................................................................................................220
14.
2资源税的主要内容 .............................................................................................221
14.
3计税依据与应纳税额的计算 .............................................................................223
14.
4税收优惠与征收管理 .........................................................................................225
14.5土地增值税
.........................................................................................................226
14.
6城镇土地使用税 .................................................................................................230
第 15章行为税 .................................................................................................................. 235
15.1行为税概述
.........................................................................................................235
15.
2城市维护建设税与教育费附加 .........................................................................237
15.3印花税
.................................................................................................................240
15.4车辆购置税
.........................................................................................................247
同步测试题............................................................................................................................ 235
