外国税制

Chapter 1 Tax System in the United
States of America
Introduction
1.The structure of taxation in the USA
1.1 Overview of the federal tax system
1.2 Main federal taxes
1.3 State taxes
1.4 Local government taxes
2.Tax administration
2.1 Federal administration
2.2 State administrations
2.3 Local administrations
3.Tax reform
Exercises
Chapter 2 Tax System in the European
Union
Introduction
1.Direct taxation
1.1 Overview
1.2 Company taxation
1.3 Taxation for individuals
2.Indirect taxation
2.I Overview
2.2 Value added tax
2.3 Excise duties
2.4 Tax exemptions
3.Administrative cooperation
3.1 Exchange of information
3.2 Other forms of administrative
cooperation
3.3 Background
Exercises
Chapter 3 Tax System in the United
Kingdom
Introduction
1.Overview of tax system in the United
Kingdom
1.1 Residence and domicile
1.2 Examples of non-dom status
2.Main taxes in the United Kingdom
2.I Individual income tax
2.2 Inheritance tax
2.3 Council tax
2.4 Value added tax (VAT)
2.5 Corporate tax
2.6 Business rates
2.7 National insurance contributions
2.8 Capital gains tax
3.Tax administration
4.Tax reform
Exercises
Chapter 4 Tax System in France
Introduction
1.Overview of French tax structure and tax
system
1.1 Central government
……
Chapter 5 Tax System in Germany
Chapter 6 Tax System in Australia
Chapter 7 Tax System in Japan
Chapter 8 Tax System in India
Chapter 9 Tax System in East African Countries
Chapter 10 Tax System in Brazil
Words and Phrases