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在目前林林总总的财税教材中,专门论述资本主义国家税收的教科书实属凤毛麟角,由彭澄教授主编,新近由中国财政经济出版社出版的《资本主义国家税收》则填补了这方面的空白,这为读者概要地了解资本主义国家税收的历史、现状与发展趋向提供了方便。 《资本主义国家税收》是编者多年来教学和科研成果的积累,它根据《1988—1990年财政部统编教材补充规划》而编写,全书共计十二章,其中理论部分和实践部分各为六章,从内容和篇幅看大致各占一半。通览全书,它具有以下几个特点:
Of all the current taxation textbooks, the textbooks devoted to the taxation of capitalist countries are extremely rare. Edited by Professor Peng Cheng, the “capitalist state tax” recently published by China's Financial and Economic Publishing House fills the gap in this respect It is convenient for the reader to understand the history, status quo and development trend of capitalist countries' tax revenue. “Capitalist country tax” is the accumulation of teaching and scientific research achievements compiled by the editor over the years. It is compiled according to the Supplementary Plan of the Ministry of Finance for the Organization of Textbooks for 1988-1990. The book consists of twelve chapters, of which the theoretical part and the practical part each are six Chapter, from the content and length of roughly half. Throughout the book, it has the following characteristics: