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1.Why am I taking this course?
Over the past seven decades, the whole world has witnessed profound changes of public finance in China, with growing fiscal capacity, effective fiscal policies, and deepening fiscal and tax reforms.As the foundation and important pillar of national governance, what role does public finance play in the development and reform of China's economy and society?If you are one of the many foreign friends who have a keen interest in public finance and taxation in China, please join us.
2.What is the subject of the course about?
This course maily introduces you to the fiscal and tax systems in China.A good grasp of China's public finance and taxation will help you to be A successful Businessman or A brilliant Chinese economic researcher.
3.What can I gain from taking this course?
First of all, if you are a foreign student, you can master and understand the basic framework of public finance and the basic theories of taxation from the perspectives of public economics, public finance and taxation. You can also combine it closely with macroeconomics and management to expand your knowledge structure.
Second, if you are a foreign friend who has income from China or has made investment in China, yyou will learn about the composition of Chinese finance and taxation, the relationship between different governments, the distinctive Chinese fiscal and taxation system, and the secret of why China has been able to maintain rapid growth in the world.
Finally, if you are a foreign friend who has no connection with China at present, maybe you will learn more about China after studying in this course. What is more, you may even want to study, travel, work, invest or live in China after studying.
4.What are the features and highlights of this course?
The layout of this course, tis divided into three parts. The first part is the introduction of the financial system, the second part is the introduction of the tax system, and the third part is the prospect of public finance and taxation in China. The lecturers of this course are famous professors, well-known scholars and young backbone from The School of Finance and Taxation of Dongbei University of Finance and Economics. There are clear teaching ideas, simple explanations, rich teaching content and plenty of supplementary materials. I believe this course will certainly bring you different experience.
Chapter 1 Fiscal Scale and Structure in China
1.1 Scale of Fiscal Revenue in China
1.2Analysis of the Structure of Fiscal Revenue
1.3Scale of Government Expenditure since 2000
1.4Structure of Government Expenditure
Quiz
Chapter 2 Major Items of Fiscal Expenditure
2.1Spending on Education
2.2Government Programs to Aid the Poor and Spending on Social Security
2.3Spending on Medical and Health Care
Quiz
Chapter 3 Budget Management Reform
3.1Review of China's Budgetary Management Reform
3.2Full-covered Budget Reform
3.3 Budget Performance Management Reform
Quiz
Chapter 4 Intergovernmental Fiscal Relationship in China
4.1 Introduction to Intergovernmental Fiscal Relationships
4.2Division of Fiscal Authority and Expenditure Responsibilities
4.3 Division of Fiscal Revenue between Central and Local Governments
4.4 Transfer Payment System in China
Quiz
Chapter 5 Introduction of taxation
5.1 Basic concept of a Tax-5.2classification of a tax
5.3Basic elements for designing a tax-5.4 Standards for evaluationg a tax
Chapter 6 Value added tax in China
6.1 The overview of Value added tax(including6.2.1-6.2.2)
6.2The design of Value added tax
6.3The reform of VAT I
6.3The reform of VAT II
Chapter7 excise tax in China
7.1 Overview of Excise Taxes in China
7.2 the Design of Excise Tax I
7.2 the Design of Excise Tax II
7.2 the Design of Excise Tax III-7.3The reform of excise tax
Chapter 8 Enterprise Tax in China
8.1 Overview of enterprise income tax in China
8.2 the Design of Enterprise Tax I
8.2 the Design of Enterprise Tax II
8.2the Design of Enterprise Tax III
8.3tax relief, credit and reform in China
Chapter 9 Individual Income taxes in China
9.1Overview of individual income tax in China
9.2Tax designⅠ
9.2Tax design Ⅱ
9.2Tax design Ⅲ
9.3Tax exemption and reform
Chapter 10 The outlook of public finance and taxation in China
10.1 global public goods 10.2 Belt and Road Initiative and tax cooperation
10.3 Fiscal and tax policy in response to epidemics
Websites:
OECD, https://www.oecd.org
IMF, https://www.imf.org
IBFD, https://www.ibfd.org
Publications:
CHINA FINANCE 2016-2019, International Economics and Finance Institute, MOF, China Public Finance & Economics Press, 2016-2019.
full professor
副教授
副教授
