Chapter I The Introduction to China’s Fiscal and Taxation Theory
Chapter II The Role of China’s Taxation Theory
Chapter III China’s Indirect Taxation Return Theory
Chapter IV The Construction of Computable General Equilibrium Model of China’s Fiscal and Taxation
Chapter V The Calculation of the Effect of Fiscal Redistribution in China
Chapter VI An Analysis of China’s Indirect Taxation Return and Policy Simulation
Chapter VII China’s Policy Simulation of Replacing business tax with value-added tax
Chapter VIII China’s Carbon Taxation Policy Simulation
Chapter IX China’s Value Added Tax (VAT) Policy Simulation
Chapter X China’s Science and Technology Taxation Policy Simulation
The author is Lou Feng, Ph. D in Finance, researcher at the Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences. Published The Theory and Application of Chinese-Economy-Energy-Environment-Tax Dynamic CGE Mode in 2015, which is selected to be one of the key works of CASS in 2015. He also published over 20 papers in World Economy, Economics Research Journal, The Journal of Quantitative & Technical Economics.
The book examines to date of government revenue development in China, and it offers a comprehensive and penetrating look at the problems this huge country is facing in constructing a sound basis for a new, market-supporting Public sector.