1006-3056
2008 Issue 10
..............page:1
..............page:5
Logic of 30-Year Tax Reform in China (1)
Zhiyong Yang
Zhiyong Yang
..............page:8
Initiating a New Pattern in Public Finance: Unified Planning with Comprehensive Considerations
Kang Jia;Wei Liu
Kang Jia;Wei Liu
..............page:14
An Overview of Impacts of Flat Tax on Social Equality and Economic Growth
Ziji Deng;Huadong Zhang
Ziji Deng;Huadong Zhang
..............page:19
Arguments about Flat Tax Reform in the USA since the 1970s: Seeking a Balance of Efficiency and Equality
Chong Wang;Xiaochuan Liu
Chong Wang;Xiaochuan Liu
..............page:22
..............page:27
..............page:32
An Interpretation of OECD Model Tax Convention Update 2008
Yang He;Shaojun Ji
Yang He;Shaojun Ji
..............page:36
..............page:40
A Survey of Tax System in Malaysia
A Research Group from Guangxi Institute of Finance and Economics
A Research Group from Guangxi Institute of Finance and Economics
..............page:44
An Interpretation of the Enterprise Income Tax Law of the People's Republic of China (VI)
Baozhu Liu
Baozhu Liu
..............page:52
Contributions of the Establishment of a Learning Team for the Development of Tax Culture
A Research Group of China International Taxation Research Institution
A Research Group of China International Taxation Research Institution
..............page:58
A Positive Analysis on Macro Tax Burden in Shanghai City
Yongpei Shi;Yuejian Han
Yongpei Shi;Yuejian Han
..............page:62
An International Comparison on Accounting Standards concerning Oil and Gas Industry
Qiudong Liu;Qinqin Yu
Qiudong Liu;Qinqin Yu
..............page:65
..............page:69
..............page:72
Identification of Bogus Duty Paid Certificate and Its Countermeasures
Ruili Shi;Wei Zhang
Ruili Shi;Wei Zhang
..............page:76