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Jingdong book

中国社会科学院学部委员专题文集：1994年后的财税改革

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Jingdong book

中国社会科学院学部委员专题文集：1994年后的财税改革

Name: 中国社会科学院学部委员专题文集：1994年后的财税改革
Brand: Jingdong book
SKU: 3110200841
Price: 51.13 USD
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Content Description

中国社会科学院学部主席团组织出版旨在集中反映学部委员在相关学科、专业方向中的专题性研究成果——《中国社会科学院学部委员专题文集》。根据统一部署，我以1994年的财税改革为时间节点，将在此之后围绕中国财税体制改革问题而撰写的具有代表性的论著整理、编辑，形成了这样一本集子，命名为《中国社会科学院学部委员专题文集：1994年后的财税改革》。

Author Description

高培勇，1959年1月生，经济学博士。中国社会科学院财政与贸易经济研究所副所长、教授、博士生导师。曾任中国人民大学校长助理、财政金融学院教授、博士生导师。兼任中国税务学会副会长、国务院关税税则委员会专家咨询委员会委员、劳动和社会保障部专家咨询委员会委员、教育部高等学校公共管理类教学指导委员会委员、中国财政学会常务理事等职。代表性著作有《国债运行机制研究》、《市场化进程中的中国财政运行机制》、《公共经济学》等，并在《经济研究》、《人民日报》、《税务研究》、《财贸经济》等期刊报纸发表重要论文数十篇。

Catalogue

序言
1994年的财税改革：系统评估与前行方向
中国财政困难的由来：从运行机制角度的分析
关于中国国债的几点考虑
怎样才能强化国人的纳税意识？——由北京市的自行车税说开去
中国：振兴财政的路应当如何走？
论财政收入体系格局的规范化
市场经济条件下的中国税收与税制
关于财政性教育经费支出占GNP比例问题的考虑
关于“费改税”的基本思路
论更新税收观念
市场经济体制与公共财政框架
纳税人·征税人·用税人
“量入为出”与“以支定收”——结合当前财政收入增长态势的讨论
规范政府行为：解决中国当前收入分配问题的关键
税收的宏观视野——关于当前若干重大税收问题的分析
加人WTO后的中国税收：两个层面的分析
中国国债规模：现状、由来与出路
打造规范性的政府预算管理制度——由“审计风暴”说开去
财税形势·财税政策·财税改革——面向“十一五”的若干重大财税问题盘点
中国税收持续高速增长之谜
个税自行申报：特征、意义、难题与出路
中国公共财政建设指标体系：定位、思路及框架构建
打造公共服务体系建设的理念基础
奔向公共化的中国财税改革——中国财税体制改革30年的回顾与展望
当前若干重大税收问题的分析
公共财政：概念界说与演变脉络
新一轮税制改革评述：内容、进程与前瞻
解决收入分配问题：重在建机制、构渠道
转变经济发展方式：财税的责任与压力
理性看待当前的个人所得税改革
直接税：中国的现实格局与改革趋向
推进结构性减税：规模界定、对象选择与具体路径
着力打好规范收入分配秩序的硬仗
“营改增”的功能定位与前行脉络
财税体制改革亟待定夺的四个方向性问题

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