第一节 工商税制改革
第二节 农村税费制度改革
第三节 税收管理制度及其改革
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Chapter 11 The reform in the tax system and tax administration

11.1 The reform in the tax system of
industry and commerce
11.2 The reform in tax and charges in
the country
11.3 Tax administration and it’s
reform

第一节 工商税制改革
一、税收制度改革的主要理论
(the leading theory of tax reform)

二、世界税制改革的实践
(practice of tax reform in developed country)

三、我国工商税制的现状和进一步改革的方向
(actuality of the tax system of industry and commerce in China and reform in the future)