Suchergebnisse

Intro -- Series Editor's Preface: The Year 2020-A Historic Choice of Economic Transformation and Upgrading -- Contents -- About the Authors -- List of Figures -- List of Tables -- 1 Introduction -- 1.1 New Stage and New Challenges for China to Achieve Its Strategic Goal of Modernization and an Inevitable All-Round Reform -- The Requirement of the Times to Continue to Promote Economic and Social Transition Under the Concept of "Modern National Governance" -- The Realistic Need for Fiscal and Tax Reform to Support Comprehensive Reform Under the New Normal of Economic Development -- 1.2 Philosophical Thinking and Path Choice for Linking the Strategic Goals of Modernization with Inclusive Growth -- Strategic Thinking and "China's Choice" from a Strategic Perspective -- The Illusion of "Government Can Do Everything" Is False, and the Process of "Welfare Catch-Up" Is Difficult to Avoid Haste -- The Rational Premise of Fiscal and Taxation Services: "Let the Market Fully Play Its Role" -- 1.3 Support for Comprehensive Reform of Public Finance: Review and Prospect -- Landmark Significance and Historic Contribution of Tax Distribution Reform in 1994 -- The Tax Distribution System Should Be Consistent with the Market Economy -- A Complete and Accurate Understanding of Several Important Points That Should Be Clarified in the Tax Distribution System -- The Proposal of Public Finance and the Construction of Public Finance System -- 1.4 The International Practice of Tax Distribution System and Reference to China -- The Basic Situation of the US Tax Distribution System -- Basic Situation of German Tax Distribution System -- Basic Information of Japan's Tax Distribution System -- Inspiration from Tax Distribution System of Market Economy Countries -- Overview of Fiscal and Tax Management Systems of the Republic of Korea and Hong Kong, China.