| Chapter 1 Fiscal Revenue Section 1 Classification of Fiscal Revenue Section 2 Current Tax System in China Section 3 The Current Financial Administration System -- Revenue-sharing Scheme Section 4 Reform of Tax System in China Chapter 2 Financial Expenditure Section 1 Classification of Financial Expenditure Section 2 Changes in the Structure of Financial Expenditure Section 3 Optimizing Expenditure Structure in Line with the Requirements of Public Finance Chapter 3 Function of Regulation and Control Section 1 A Moderately Tight Fiscal Policy Section 2 Proactive Fiscal Policy Section 3 Robust Fiscal Policy Section 4 Coordination of Fiscal and Monetary Policies Chapter 4 Revenue Management Section 1 System of Revenue Management Section 2 Management of Tax Collection Section 3 Tax Expenditure Management Chapter 5 Budget Management Section 1 Composition and Principles of Government Budget Section 2 Budgeting Rules Section 3 Zero-Base Budgeting Section 4 Performance Budgeting Section 5 Budget Execution Section 6 Government Final Accounts Chapter 6 Reform of the Budget Management System Section 1 Deepening Reform of "Separated Management of Revenue and Expenditure" Section 2 Departmental Budget Reform Section 3 Reform of State Treasury Management System Chapter 7 Management Based on the Rule of Law Section 1 Overview of Public Finance Based on the Rule of Law Section 2 Legislation Regarding Finance Section 3 Public Finance Law Enforcement Section 4 Administrative Review Concerning Public Finance Chapter 8 Supervision Section 1 Accounting Management Section 2 Financial Supervision Chapter 9 Risk Management Section 1 Causes of Financial Risks Section 2 Prevention of Financial Risks Section 3 Establishment of a Financial Emergency Mechanism Postscript |
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