《财经英语》课程简介 Outline for English Public Financ1财经英语

1、财经英语课程简介课程编号1240333017课程名称财经英语课程性质任选学 时48学 分3学时分配授课：48   实验： 上机：    实践：    实践（周）：考核方式考试开课学院经济学院更新时间适用专业财政学先修课程经济学，财政学，统计学，金融学课程内容：财政英语是用英语讲授政府财政和税收的一些基本知识。学习内容跟财政学专业的基础知识密切相关。阅读材料主要选自INTERNET上西方主要媒体上的相关文章和电子书籍。 本课程的主要研究目的是帮助学生理解政府收入，支出，规费，税收以及借贷等对人们的工作选择，消费和投资等行为的影

2、响。本课程主要选用全英文资料，在前几周主要是通过一些财政金融文章的选读，为进一步学习提供一些背景知识。之后的课堂学习着重于与财政学专业紧密相关的一些内容。通过对美国税制和社会保障体系的介绍，为学生比较不同的税制和保障体系提供基础。由于个人收入所得税是美国及大多数西方国家的主要财政收入来源，所以个人收入所得税及中美税制的比较是本课程主要研究的内容。Brief Introduction  Code1240333017TitlePublic Finance in EnglishCourse natureOptionalSemester Hours48Credits3Semester Hou

3、r StructureLecture：48  Experiment：  Computer Lab：     Practice：Practice (Week)：AssessmentExamOffered byEconomics SchoolDateSept,2012forPublic finance department PrerequisiteEconomics; Public finance; Statistics; FinanceCourse Description: Public finance is the field of econo

4、mics 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 course focus

5、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 course. Moreover

6、, 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 Policy(3) art

7、icle 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) Types of Tax

8、es: 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 PrincipleEfficiency:Adm

9、inistration 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. The Objectiv

10、es 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 finance and social

11、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 comparison wor

12、k 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合计48433204.Reference:1.International Tax and Public