中国税式支出最优识别标准的发现和应用

Chapter 1 Introduction 1.1 Background and Motivation 1.2 Research Questions 1.3 Theoretical, Conceptual Framework & Analytical Techniques 1.4 The Structure and Main Body of the Book 1.5 Sources of the Tax Law, Period and Translation 1.6 The Source and Relative of the Accounting Standards Chapter 2 A Short History of Tax Expenditure Research in China 2.1 Introduction 2.2 Early Stage: 1979-1993 2.3 A Period of Theoretical Development: 1993-1999 2.4 A Period of Administrative Development: 2000-2008 2.5 Retreat from Tax Expenditure Analysis: 2009 to date 2.6 Conclusion Chapter 3 The Development of Chinese Enterprise Income Tax 3.1 Introduction 3.2 Income Tax Exemption for SOEs 3.3 The First Stage: 1980s 3.4 The Second Stage: Two Income Tax Systems 3.5 The Third Stage: Unification of Enterprise Income Tax Law 3.6 Conclusion Chapter 4 The Evolution of Accounting Standards in Modern China 4.1 Introduction 4.2 The Socialist Years of Central Control and the Planned Economy: 1949-1978 4.3 The Open Door Policy Period, 1978-1992 4.4 The "Socialist Market Economy" Period, 1992-2005 4.5 Convergence with International Standards, 2006 Chapter 5 Tax Expenditures Concept and the Importance of the "Benchmark" 5.1 Introduction 5.2 Origins of Tax Expenditure Analysis 5.3 The Development of Tax Expenditures Reports 5.4 Establishing the Benchmark to Identify of Tax Expenditures 5.5 Key Features of a Tax Benchmark 5.6 Experiences of Tax Expenditure Benchmarks Chapter 6 Benchmark War and the Case for Using Accounting Standards as the Benchmark 6.1 Introduction 6.2 Forty-six Years'Debate over Tax Expenditures Baseline: Benchmark War 6.3 Analysis of the 46 years' Benchmark War 6.4 Other Reasons for China's Choice: Accounting Standards as Tax Expenditures 6.5 Conclusion Chapter 7 Tax Expenditures Identified Using Accounting Standards as the Benchmark 7.1 Introduction 7.2 State Encouraged Industries 7.3 State Encouraged Projects 7.4 Protect Disadvantage Groups 7.5 Special Areas 7.6 Encouraged Technology Innovation and Improvement 7.7 Interest Income to Subsidise Borrowing Costs for Two Types of Debtors 7.8 Dividend Income and other Distributions 7.9 Non-Profit Organizations 7.10 Transitional Concession 7.11 Conclusion Chapter 8 Conclusion 8.1 Summary of the Whole Book 8.2 Policy Implication 8.3 Research Limitations 8.4 Future Research Bibliography