《財(cái)經(jīng)英語(yǔ)》課程簡(jiǎn)介

1、財(cái)經(jīng)英語(yǔ)課程簡(jiǎn)介課程編號(hào)1240333017課程名稱財(cái)經(jīng)英語(yǔ)課程性質(zhì)限選學(xué) 時(shí)48學(xué) 分3學(xué)時(shí)分配授課：48   實(shí)驗(yàn)： 上機(jī)：    實(shí)踐：    實(shí)踐（周）：考核方式考試開課學(xué)院經(jīng)濟(jì)學(xué)院更新時(shí)間2020.9適用專業(yè)財(cái)政學(xué)先修課程經(jīng)濟(jì)學(xué)，財(cái)政學(xué)，統(tǒng)計(jì)學(xué)，金融學(xué)課程內(nèi)容：財(cái)政英語(yǔ)是用英語(yǔ)講授政府財(cái)政和稅收的一些基本知識(shí)。學(xué)習(xí)內(nèi)容跟財(cái)政學(xué)專業(yè)的基礎(chǔ)知識(shí)密切相關(guān)。閱讀材料主要選自INTERNET上西方主要媒體上的相關(guān)文章和電子書籍。 本課程的主要研究目的是幫助學(xué)生理解政府收入，支出，規(guī)費(fèi)，稅收以及借貸等對(duì)人們的工作選擇，消費(fèi)和投

2、資等行為的影響。本課程主要選用全英文資料，在前幾周主要是通過(guò)一些財(cái)政金融文章的選讀，為進(jìn)一步學(xué)習(xí)提供一些背景知識(shí)。之后的課堂學(xué)習(xí)著重于與財(cái)政學(xué)專業(yè)緊密相關(guān)的一些內(nèi)容。通過(guò)對(duì)美國(guó)稅制和社會(huì)保障體系的介紹，為學(xué)生比較不同的稅制和保障體系提供基礎(chǔ)。由于個(gè)人收入所得稅是美國(guó)及大多數(shù)西方國(guó)家的主要財(cái)政收入來(lái)源，所以個(gè)人收入所得稅及中美稅制的比較是本課程主要研究的內(nèi)容。Brief Introduction  Code1240333017TitlePublic Finance in EnglishCourse natureLimited optionalSemester Hours48Credit

3、s3Semester Hour StructureLecture：48  Experiment：  Computer Lab：     Practice：Practice (Week)：AssessmentExamOffered byEconomics SchoolDateSept,2020forPublic finance department PrerequisiteEconomics; Public finance; Statistics; FinanceCourse Description: Public finance is the

4、field of economics that studies government activities and the alternative means of financing government expenditures. A key objective of studying this course is to understand the impact of government expenditures, regulations, taxes, and borrowing on incentives to work, invest, and spend income. The

5、 course focus its analyzing on how a government is financeddifferent sources of revenues. Since income taxes are the major sources in federal revenues in the U.S. and many other western countries, therefore the individual income taxation and corporate income taxation become the major parts of the co

6、urse. Moreover, it compares between some different taxation systems, especially between the system in America and the one in China.1. Content:Part 1: Preparation for the course: Some Background Information& Reading Articles:(1) article 1 How Public Finance Affects the Economy(2) article 2 Fiscal

7、 Policy(3) article 3 Money SupplyPart 2:Public finance(1) Introduction(2) Why Public Finance Is Needed?(3) Public Spending(4) How Public Finance Affects EconomyPart 3Taxation(1) Introduction (2) Development of U.S. Taxation(3) Goals of Taxation Economic Objectives Social ObjectivesOther Objectives(4

8、) Types of Taxes: the US Federal Government Revenues StructureIndividual Income TaxCorporate Income TaxPayroll TaxConsumption Taxes:General Sales TaxesExcise TaxesValue-added TaxProperty TaxesEstate , Inheritance, and Gift Taxes Other Taxes(5) Principles of TaxationFairness :Ability-to-pay Principle

9、Efficiency:Administration CostsCompliance Costs Excess Burden(6) Commonly used tax terms (7) Income taxes-Collection &ManagementMarginal, Average and Effective Tax RatesPersonal Income Taxation in the U.S.Taxation of Corporate IncomePart 4 Social Security System and Social Security System Taxes2

10、. The Objectives of learning the course:This course is for the students who major in public finance. It is designed to help the students to do some further study work related to public finance after the first two years study. The primary emphasis of the course is some basic knowledge on public finan

11、ce and social security system. It introduces the public finance system in the U.S. and its federal taxation system. Since the individual income tax dominates the revenue source for the US federal government, it becomes the major part of the course. The course is designed to help students to do some

12、comparison work between the American system and Chinese system on taxation and social security system. Hence the course can help the students to enlarge their perception.3.Planned Schedule ChapterTotal study hoursTeaching Exercise& QuizDiscussionOthersPart 1Part 2Part 3Part 4Others10626429523421112合計(jì)48433204.Reference:1.International Tax and Public