Through learning this course, students will be expected to:
1. understand China's overall tax structure;
2.be able to calculate  the tax payable for major taxes based on necessary information;
3.be able to analyze the causes and effects of the major measures of China's tax reform;
4.understand China's budget structure and the arrangement of intergovernmental revenue sharing;

5.be able to analyze the causes and effects of China's major fiscal policies.










复旦大学 中国税收制度与财政政策/China’s Taxation System and Fiscal Policy版权所有