《財政稅收專業(yè)英語》課程教學(xué)大綱.docx

1、財政稅收專業(yè)英語課程教學(xué)大綱課程代碼：REVE2018課程性質(zhì)：專業(yè)選修課程授課對象：財政學(xué)專業(yè)開課學(xué)期：春總學(xué)時：54學(xué)時學(xué) 分：3學(xué)分講課學(xué)時：54學(xué)時指定教材：楊志勇，財政稅收專業(yè)英語，機械工業(yè)出版社，2007年.參考書目：1、Harvey S.Rosan、Ted Gayer, <Public Finance (Ten Edition)(英文版)，清 華大學(xué)出版社，2015年.2、Richard A.Musgrave,財政理論史上的經(jīng)典文獻，上海財經(jīng)大學(xué)出版社， 2015 年.3、蔣洪、申燕，財稅專業(yè)英語，首都經(jīng)濟貿(mào)易大學(xué)出版社，2017年.4、HughJ.Ault、Brian J

2、.Arnold,比較所得稅法：結(jié)構(gòu)性分析,北京大學(xué)出 版社，2013年.5、James Mirrlees,福利、政府激勵與稅收，中國人民大學(xué)出版社,2013年.教學(xué)目的：首先，從理論角度出發(fā)，通過截取的原版經(jīng)典教材內(nèi)容讓學(xué)生了解如何運用英文 清楚地表達財政稅收相關(guān)理論，加深對原有認知的理解；其次，從政策實務(wù)的角 度，讓學(xué)生了解代表性國家的財政稅收政策，了解中國相應(yīng)政策的異同及其原因。 最后，從語言學(xué)習(xí)角度，讓學(xué)生掌握常用的財政稅收專業(yè)術(shù)語及其翻譯，掌握如 何運用術(shù)語專業(yè)地、準確地、簡潔地表達和溝通。第一章 Market and Government課時：2周，共6課時教學(xué)內(nèi)容第一節(jié) Marke

3、t Failure and Role of Government一、Failure of CompetitionFor markets to result in Pareto efficiency, there must be perfect competition that is, there must be a sufficiently large number of firms that each believes it has no effect on prices.When a single firm supplies the market, economists refer to

4、it as a monopoly; when a few firms supply the market, economists refer to them as an oligopoly.二、ExternalitiesThere are many cases where the actions of one individual or one firm affect other individuals or firms; where one firm imposes a cost on other firms, but does not compensate them, or alterna

5、tively, where one firm confers a benefit on other firms but docs not reap a reward for providing it.Air and water pollution are examples. When I drive a car that is not equipped with a pollution control device, I lower the quality of the air, and thus impose a cost on others.A chemical plant that di

6、scharges its chemicals into a nearby stream imposes costs on downstream users of (he water, who may have to spend a considerable amount of money to clean up the water to make it usable.三、Unemployment, Inflation and DisequilibriumPerhaps the most widely recognized symptoms of market failure arc perio

7、dic episodes of 第二節(jié) Tools and Types of Fiscal Policy、Tools of Fiscal PolicyFiscal policy has two major components: an overall effect generated by the balance between the resources (he government puts into the economy through expenditures and the resources it takes out through taxation, charges or bo

8、rrowing; and a microeconomic effect generated by the specific policies it adopts.二、Types of Fiscal PolicyOverall fiscal policy involves the government in deciding whether it should spend more than it receives of less. The development of countercyclical fiscal policies in the post-World War II period

9、 reflected the explicit attempt by some governments to protect their population from world recessions by deliberately spending additional money at appropriate times.Experience with countercyclical fiscal policy has been disappointing: in many cases, the lag between identifying the problem and fiscal

10、 response has been too long, with the result that a fiscal boost coincided with the next boom, while a contraction might coincide with the next recession. Fiscal policies that were intended to be countercyclical could end up exacerbating the original problems.思考題：1、What are tools of a fiscal policy?

11、2、What is counlercyclical fiscal policy? And what kinds of results of it normally?3、What are main effects of fiscal policies?第H章 Fiscal Federalism課時：1周，共3課時教學(xué)內(nèi)容第一節(jié) National Public Goods versus Local Public Goods一、How to provideFor some kinds of goods there is a strong presumption fbr federal provisi

12、on. These are national public goods, whose benefits accrue to everyone in the nation. In contrast, the benefits of local public goods accrue to residents of a particular community.National defense is a national public good; traffic lights and fire protection are local public goods.Just as most goods

13、 publicly provided at the national level are not pure public goods, most goods publicly provided at (he local level are not pure public goods.二、ArgumentThe argument that if there is to be any efficient supply of public goods (hey must be provided publicly implies, by extension, that if there is to b

14、e an efficient supply of national public goods, they must be provided at the national level. If it were left up to each community to provide for national public goods, (here would be free rider problems.第二節(jié) The Tiebout Model、Basic LogicTiebout argued that the ability of individuals to move among jur

15、isdictions produces a marketlike solution to (he local public goods problem. Individuals vote with their feet and locate in the commodity that offers the bundle of public services and taxes they like best.In equilibrium, people distribute themselves across communities on the basis of their demands o

16、r public services. Each individual receives her desired level of public services and cannot be made better off by moving.二、Tiebout Assumptions1 .Government activities generate no externalities.2.Individuals are completely mobile.3. People have perfect information with respect to each community's

17、 public services and taxes.4. There are enough different communities so that each individual can find one with public services meeting their demands.5. The cost per unit of public services is constant.思考題：1、What is the basic logic of the Tiebout model?2、What are national public goods?3、What are loca

18、l public goods?4、Will you choose to move to another community in order (o have better public services?考核方式：閉卷high unemployment, both of workers and machines that have plagued capitalist economies during the past two centuries.Though these recessions and depressions have been greatly moderated in the

19、 period since World War II, perhaps partly because of the government policies, the unemployment rate still climbed over 10% in 1982; that is low, however, compared to the Great Depression, when unemployment reached 24% in the United Stales.While by these standards the recessions of 1991-1992, in whi

20、ch the country's average unemployment rate peaked at over 7%, was relatively mild, in some states, such as California, more than one out of ten workers was out of work. And unemployment rates in Europe have remained persistently high - in some cases in excess of 15% or even 20% - for the past tw

21、o decades.第二節(jié) How Might the Government Intervene、 Tax or subsidize private sale or purchase二、 Restrict private sale or purchase三、Public Provision四、Public Financing of Private Provision思考題：1、Under what conditions there is a monopoly?2、Under what conditions there is a monopoly?3、What does t4na(ural mo

22、nopoly, mean?4、Can you tell an example of "'negative externalities,?5、What do you think is (he most widely recognized symptoms of market failure? And Why ?第二章 Public Goods 課時：2周，共6課時教學(xué)內(nèi)容第一節(jié) What is Public Goods一、NonrivalryA good that is nonrival in consumption can be consumed by a number of

23、 people simultaneously without diminishing the amount available to be consumed by others.A beautiful sunset is a pure public good. A pair of shoes is a private good; if you are wearing them, no one else can use them al the same time.Between shoes and sunsets lies a whole spectrum of nearly private a

24、nd nearly public goods. At the public end of the spectrum are national defense and lighthouses, because the same army and (he same lighthouse that affords you protection can simultaneously protect others without in any way diminishing your safety.二、NonexcludabilityThe second dimension of publicness

25、is nonexcludability. This term means the inability to keep people, specifically nonpayers, from consuming the good or service.Balancing probabilities with penalties is a useful exclusion technique. Parking regulations or beach access restrictions can be enforced with infrequent checks but high fines

26、 for violation. The higher fines and less frequent enforcement will have a similar effect on compliance, as do lower fines with more frequent checks because the expected cost of violation will be similar.The expected cost of illegal or expired parking is equal to the probability of being caught mult

27、iplied by the amount of the penalty or fine. A low probability of being caught such as 5%, can be combined with a high penalty, say, $200, so that the expected cost of illegal parking or accessing a restricted beach is $10.The same expected cost of $10 could be the result of frequent patrols that ra

28、ise the probability of being caught to 50% but only impose a $20 fine. But the combination of low probability and a high fine for violation greatly reduces the cost of excluding nonpaycr.第二節(jié) Free-Rider Problem、DefinitionThe free-rider problem associated with public goods was recognized by David Hume

29、, even before the time of Adam Smith's writings. Each citizen who can enjoy the benefit of a public good have an incentive to try to lay (he whole burden of provision on others, whenever the exclusion of non payers is very costly or impossible.二、Free-Rider Problem and Public ProvisionThe public

30、provision prescription is seldom questioned, although today's economists and policy analysts, having been exposed to public-choice logic and empirical analysis, do recognize that government is an imperfect institution.Government provision of public goods, it is conceded, will not be free of prob

31、lem. For example, the rational ignorance of voters is widely recognized, and so too is the disproportionate influence of organized special-interest groups. Lobbyists and (heir campaign contributions are (he facets of the problem that receive the most attention.思考題：1、2、3、4、5、What is nonrivalry?What i

32、s noncxcludability?Can you tell us a technique about how to exclude nonpayers?What does <4free-rider problem" mean?Can you tell us an example of "free-rider problem,?第三章 Public Expenditure 課時：2周，共6課時教學(xué)內(nèi)容第一節(jié) General Government Expenditures,、What is general government expenditureGeneral g

33、overnment expenditure (GGE) includes the spending of all levels of government (national and local).二、CharacteristicGGE in the UK was only 9% of gross domestic product towards the end of (he 19th century. By the end of the 20th century it was just over 40%. This is remarkable growth, both in terms of

34、 the share of national output produced by the public sector and of growth in real expenditures.Cash expenditures for different years have to be made directly comparable by taking account of inflation over the period. The resulting standardized figures are real expenditures.第二節(jié) Exhaustive Expenditure

35、s、What is exhaustive expenditureExhaustive expenditures refer to government purchases that consume or exhaust the purchasing power of the money it spends, hence "exhaustive expenditures,.二、CharacteristicExhaustive expenditures include purchases of inputs (e.g. labor) used in its own production

36、of goods and services and purchases of outputs from the private sector (e.g. cleaning services).They also include investment in fixed assets such as machinery, land and buildings. Put simply, exhaustive expenditures use productive resources.第三節(jié) Transfer Expenditures一、What is transfer expenditureTran

37、sfer expenditures refer to expenditures where the government docs not purchase factors of production or use resources. Instead the money is transferred from taxpayers to recipients.二、CharacteristicTransfer expenditures include subsidies to private sector firms (e.g. those receiving grants supporting

38、 investment in economically depressed regions or inner cities), payments of interest (to those from whom the government has borrowed), loans granted by the government (c.g. to tenants buying (heir council houses) and overseas aid (e.g. in support of economic development programs).The largest compone

39、nt of transfer payments is welfare benefits such as income support, unemployment benefit and state pensions, growth of which has been substantial since about 1960.思考題：1、What is exhaustive expenditure?2、Whal is transfer expenditure?3、Can you (ell (he main difference between exhaustive expenditure and

40、 transfer expenditure?4 What kinds of expenditure exhaustive expenditure normally includes?5、What kinds of expenditure transfer expenditure normally includes?第四章 Social Security課時：1周，共3課時教學(xué)內(nèi)容第一節(jié) The Social Security System一、Basic KnowledgeQASDI (Old Age, Survivors, Disability and Health Insurance) is

41、 financed by a payroll tax that is paid by employees and partly by their employers.In 1997, the combined tax rate was 12.4% on the first $65,400 of income. In addition, there is a 2.9% tax on all income used to finance Medicare.二、Funding Forms of Social SecurityA pension system in which each age gro

42、up's pension is supported by its own contributions is called a fully funded system. Private pension systems normally are fully funded: while they are working, individuals contribute to a fund that is used to provide for their pensions in retirement.By contrast, the Social Security system is orga

43、nized on a modified pay-as-you-go basis. In a pure pay-as-you-go system, the payroll taxes of those working today pay for the benefits received by the elderly today.The US system is called a modified pay-as-you-go system because revenues and expenditures are not supposed to balance out each year, bu

44、t over a seventy-five-year horizon. The balance between receipts and expenditures is added to or subtracted from the social security trust of fund.第二節(jié) Proposals for Reform一、Delinking social security from the budget二、Cap the cost of living adjustment (COLA)三、Change the assumptions四、Adjust the age for

45、 illegibility五、Reform or delink other components of the system思考題：I、What does QASDI mean?2 Can you explain what a pay-as-you-go system is?3、Can you explain whal a fully funded system means?4、What do you think the most important proposal for future reform of Social Security System?第五章 Introduction to

46、 Taxation課時：2周，共6課時 教學(xué)內(nèi)容第一節(jié) Basic Knowledge、What is a taxEconomists define a tax as an involuntary payment to the government by an individual or firm that does not entitle the payer to a quid pro quo benefit or to an equivalent value of goods and services in exchange.Tuition is not a tax, because it

47、 is paid only by people who attend the state university in exchange for the services they receive. Tuition is a user fee and is no different from the prices charged by private firms for goods and services. Although the government receives some revenue from user fees, it gets most of its revenue from

48、 taxes. Taxes are needed because user fees cannot be charged for most government goods and services.二、Tax PrinciplesEfficiency principle.Equity principle.Benefit principle.第二節(jié) Factors of tax system、Tax rate structureThe tax rate structure describes the relationship between the tax collected during a

49、 given accounting period and the tax base.The tax rate structure are classified as:A average tax rate.A marginal tax rate.A proportional tax rate structure.A flat-rate tax.A progressive tax rate structure.A regressive tax rate structure.二、The forms of taxation.The variety of taxes governments have l

50、evied has been huge. Taxes can be divided into two broad categories: direct taxes on individuals and corporations, and indirect taxes on a variety of goods and services.Direct taxes normally include: individual income tax, payroll tax, coqorate income tax, estate and gift tax and property tax.Indire

51、ct taxes usually include: customs duties, excise taxes, sales tax and value-added tax. 思考題：1、 What is the main difference between tax and user fee?2、What is the main difference between (ax and lottery tickets?3、What kinds of tax direct tax normally includes?4、What kinds of tax indirect tax usually i

52、ncludes?5、What are main tax principles?6、What do you think the most difficult tax rate structure to understand? And Why?第六章Excise Tax課時：2周，共6課時教學(xué)內(nèi)容第一節(jié) Basic Knowledge一、What is a excise taxExcise taxes arc levied on the production or consumption of goods and services or on transactions, including imp

53、orts and exports.Examples include general and selective sales taxes, value-added (axes, taxes on any aspect of manufacturing or production, taxes on legal transactions, and customs or import duties.二、Measurement basisSome excises and customs duties are specific - i.e., they are levied on the basis o

54、f number, weight, length, volume, or other specific characteristics of the good or service being taxed.Other excises, like sales taxes, are ad valorem - levied on the value of the goods as measured by the price.Taxes on legal transactions are levied on the issue of shares, on (he sale (or transfer)

55、of houses and land, and on stock exchange transactions. For administrative reasons, they frequently take the form of stamp duties; that is, the legal or commercial document is stamped to denote payment of (he tax. Many (ax analysts regard stamp taxes as nuisance taxes; they are most often found in l

56、ess-developed countries and frequently bog down the transactions to which they arc applied.第二節(jié) Sales Tax一、What is a sales taxSales tax is a levy imposed upon the sale of goods and services. Sales taxes are commonly classified according to the level of business activity al which they are imposed一at t

57、he manufacturing or import stage, at the wholesale level, or retail transactions.Some excises, most notably those on motor fuels, are justified as "benefit taxes" related to costs of providing public services. Others sometimes called sin taxes, may be intended to discourage consumption tha

58、t maybe injurious to the consumer or to society.二、CriticismsThe tax rates applied to commodities often vary based on whether the commodity is considered essential or nonessential.Although taxes on nonessenlial or luxury items are politically popular, luxury consumption is difficult to define for tax purpose. Often such taxes raise complex administrative problems while generating little revenue.第三節(jié) Value-Added Tax、What is value-added taxValue-added lax is tax on exchanges.