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1、SelectedEnglishArticlesofTaxationEditedbyWangTaoHuazhongUniversityofScienceandTechnologySelectedEnglishArticlesofTaxationContents1.TaxesSystem12.DefinitionsAndClassifications23.GoodorBadTaxes54.RegistrantOfGST65.CollectionAndCalculationOfGST86.FiletheGSTRetur
2、n107.ThePropertyTax128.AssessmentOfProperty149.TheDirectTaxSystem1510.TheCorporationIncomeTax1711.TheIndividualIncomeTax2012.TheOtherAspectsOfIndividualIncomeTax2313.EstateAndGiftTaxes2514.TheEconomicEffectOfTariffs2615.TheIndirectCredit2716.ObjectivesOfTheFo
3、reignTaxCredit2917.TaxExpenditures3118.PrinciplesOfTaxAvoidance3319.TaxIncidence:GeneralRemarks3620.WorldTaxReform391.TaxesSystemTaxandCreatingMoneyWithatax,thegovernmentreachesitshandintopeople'swalletsandremovessomeoftheirmoney.Whenthegovernmentbuysresource
4、swiththismoney,akindofequilibriumismaintained.Ataxisnormallybetterthancreatingmoneybecausethevalueofthedollarisnotreducedbyinflation.Becauseofthis,thegovernmentleviestaxeswheneverfeasible.Creatingmoneyimposealopsidedhardshipjustasdoesconfiscation.Theeffectsof
5、theresultinginflationarenotequitablydistributedamongthemembersofsociety.Thosehurtmostaretheoneswhodependonfixedincomes・Forexample,apersonholdinggovernmentbonds,oraninsurancepolicy,orasavingsaccount,orlivingonaretirementannuitycanbeseriouslyhurtifpriceskeepris
6、ing.Ontheotherhand,thosewhohavetheirassetsintheformofland,buildings,equipment,andstockshavenoproblem.Aspricesrise,thevalueoftheirassetsrisecorrespondingly.Thus,whenthegovernmentcreatesmoneyinlieuoftaxes,theburdenoflossfailsonthoseleastabletoaffordit.MainTaxes
7、Themostimportantfederaltaxesarethepersonalandcorporationincometaxes・Otherimportantfederaltaxesareexcisetaxes(taxesleviedonthemanufactureorsaleofspecificcommodities)andpayrolltaxes・Theimportantstatetaxesaregeneralsales,personalincometaxes,excisetaxes,motorvehi
8、cleandhighway-usertaxes,andemployerspayrolltaxes・Theemployers9payrolltaxiscollectedforunemploymentcompensationprogram・Thereare,inaddition,amyriadofminorstate,taxlevies.Atthelocallevelofgo
