1. changes in china's financial system 108
2. evaluation of china's financial system changes 122

chapter 5: the operation and evaluation of our current
                   local taxes system
1. the history of local taxes 137
2. status quo of local taxes 140
3. the position and role of local taxes in the overall taxation system
    and local finances 144
4. the analyzes of local tax revenue’s operation 149
5. the matching analysis of local taxes and local public expenditure  159
6. the current local taxes legislative power, privileges and problems
    of tax administration 163
7. the elements of the current tax system and problems of local taxes 171
8. status of local tax administration and its problems 174

chapter 6: the reform of local tax and its collection system
1. the objectives and principles of local tax reform 180
2. the main idea of local tax reform 182
3. analysis of local tax administration system and reform measures 188

 

  part three
the empirical research and thoughts of reform

chapter 7:  the influence of the vat’s expansion circumference
                    reform on china's economy
1. literature review 196
2. the overview of the cge model 202
3. the simulation results 213

chapter 8:  the research of real estate tax reform
1. the real estate tax and local finance 234
2. the model building of china’s real estate taxes 235
3. the analysis of the effects of tax levied on real estate 237
4. the process of china’s real estate tax reform 239
5. the measure of the real estate tax reform’s impact 255
6. what challenges can the real estate tax levy bring？ 262

chapter 9: the impact of environmental taxes and environmental
                   tax burden, taking carbon tax as an example
1. the definition of carbon tax 268
2. the international practice of carbon tax 272
3. the carbon tax implementation issues and challenges 280
4. the impact of the carbon tax on china’s macro tax burden 283
5. the impact of the carbon tax on the tax burden of china’s industry 286
6. the impact of the carbon tax on regional tax burden 289
7. the impact of the carbon tax on the income of china's urban and rural distribution 294

chapter 10: the reform of consumption tax
1. overview of the consumption tax’s problems 311
2. the analysis of the consumption tax’s e adjustment effect 323
3. the thoughts of taking the consumption tax into the local tax system 329

chapter 11: the economic impact of resource tax reform
1. overview of the resource tax’s problems 340
2. literature review on the reform of the resource tax’s effects 352
3. the cge model of the resource tax reform 358
4. major simulation results 371
5. the main conclusions and policy implications 378

   part four
the field research and geographical analysis

chapter 12: the research report of local tax system - based
                     on survey research in beijing
1. the status and characteristics of the beijing’s local taxation 384
2. the general principles of local tax reform 392
3. the proposals and feasibility of local tax reform measure  394

chapter 13: the research report of the local tax system improvement
1. the basic economic and fiscal development in shandong province 405
2. the local tax system, problems and causes in shandong province 406
3. the selection of the cases in the main local taxes 411
4. the overall vision of the local tax system reform in shandong province 415

 chapter 14: the research reports of the local tax system
                      in hubei province
1. the basic situation of social and economic development in hubei province 424
2. the basic situation of the revenue and expenditure in hubei province 427

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