政府合并财务报表囊括了政府综合财务报告的核心信息，是政府财务报告改革的重要内容之一。　本书在分析我国政府合并财务报表试编现状的基础上，结合先行国家编制经验，从理论上探究了合并范围的界定、合并方法的选择及合并准则的制定，并从定量角度对影响编制的因素及编制产生的收益进行分析与经验验证。　本书相关研究旨在按照党的十八届三中全会关于“建立权责发生制的政府综合财务报告制度”的要求，结合我国制度背景特点，对政府合并财务报表的相关问题进行较全面、系统的研究，为我国政府会计改革提供理论和决策支持。

近年来，随着贫困地区经济的发展，贫富差距分化现象日趋明显，一方面致贫原因呈现综合化、复杂化，导致未脱贫贫困群体成为扶贫工作开展的“硬骨头”；另一方面财政扶贫资金项目的“精英俘获”导致扶贫资金“不扶贫”现象日益突出。作为贫困地区主要资金供给来源，有限财政扶贫资金如何高效解决这些问题成为政府和社会关注的重点。十八大以来，“精准扶贫”基本战略思想的提出，为新时期扶贫工作开展指明了方向，“精准扶贫”战略思想指导下，财政扶贫资金如何精准化的 “啃硬骨头”、解决扶贫资金“不扶贫、不精准”现象问题，关键在于从根本上发现、解决资金内部运行机制中产生这些现象的问题和原因，以及处理好与之密切相关的社会扶贫资金：外部机制配合运行关系。

“营改增”以来，为了确保营改增后相关行业的税负只减不增，我国对营改增试点行业量身定制了11%和6%两档低税率，从而使增值税由原两档税率变为四档税率。增多的税率档次扭曲了税款抵扣链条，导致“高征低扣”、“低征高扣”、税率混淆等现象，既违背了增值税的中性原则，又带来高额的纳税遵从和税收管理成本，具有鲜明的政策过渡特征。早在2013年党的十八届三中全会就明确提出：要“推进增值税改革，适当简化税率”。2017年7月1日起，我国将原13%税率下调至11%，增值税税率由四档简并为三档，由此拉开了税率简并的序幕。2018年、2019年《政府工作报告》明确表示，要研究增值税税率档次由三档并为两档。因此，逐步简并和优化增值税税率成为后营改增时代我国完善增值税立法的重点任务。本书基于我国税制完善和优化的内在要求和长期目标，在财政原则、公平原则和效率原则的框架下，从税负合理、收入公平、经济效率三个维度全方位构建增值税税率结构优化的理论体系，对我国增值税税率简并改革进行顶层设计和方案优选，有助于丰富我国增值税税制优化理论。特别是结合国际经验对增值税税率结构、税率模式、低税率、免税项目和小规模纳税人设置等基础理论问题的深入、系统研究，改善了以往相关研究比较零散、缺乏完整性等缺陷，丰富了增值税税率结构研究的理论框架和理论体系。同时，通过实证分析模型模拟代表性税率简并方案的税负效应、经济效应和收入分配效应，有助于全面认识增值税税率简并对财政收入、经济发展和社会公平可能产生的政策影响，更加慎重地选择税率简并方案，为建立科学、规范的增值税制度提供政策依据和决策参考。

本书是遵照2014年7月8日习近平主席会见世界银行行长金墉时提出的“创新方式，立足中国国情，抓住中国改革发展的重点和难点，扩大和深化合作”等有关指示，中央财政特设立“国际视域中大国治理现代化的财政战略主动研究”项目部分系列成果的集成。实现立足于十四五规划和国家发展战略，前瞻性地对国际国内环境变化带来的国家战略的再定位，在此基础上，以案例等形式对区域创新发展与政策进行探索，同时对产业创新与行业发展方略进行了再设计。当今世界，财政成为国家治理体系和治理能力现代化的基础和重要支柱，本书中对财政税收政策和管理机制进行了探索。进而对国家治理及国家发展政策进行了阐述。最后，对国际经验进行了介绍和借鉴。本书的许多内容是作者向中央及有关部门提交的报告，直接影响国家政策和决策，多份报告得到党和国家领导人的批示，例如，唤醒沉睡资产、化解地方债务、防范化解重大风险成为了三大攻坚战的主要内容；许多案例在联合国有关会议上进行分享，许多政策建议在实践中得以应用。例如在安徽阜南进行的医疗体制改革与社会治理变革的探索经验，成为世界银行和中央党校省部班的社会治理的经典案例。

在财务流、业务流、人才流汇聚成信息流和“大智移云”的背景下，财管的功能和地位发生了革命性的变革。本丛书在此背景之下，从全新的角度构建了业财融合知识和技术框架体系。包括：业财融合基础、业财融合架构、业财融合规范和业财融合案例共四本书。本丛书结合了当下财务管理共享财务中心的建设，全方位阐述了业财融合的特点、方法、内容框架、技术平台支撑、业务流程和规范。还选择了十家公司，作为业财融合的业财融合案例。本套教材拟申报江苏省重点教材。

The year 2020 is the final year of the 13th Five-Year Plan. In the past five years，China's fiscal reform and development has gone through an extraordinary journey of hard efforts and scored new achievements，as evidenced by further strengthened financial capaaty，sustained intensity of fiscal expenditures，unprecedented tax and fee cut，steady rise of spending on areas related to people's wellbeing，effective fiscal support for major national strategies，continued deepening of the reform of fiscal and tax system，and greater role in global economic governance. In this process，finance authorities in China doubled efforts to unlock market vitality，improve fiscal macro-regulation，and strengthen cross-cyclical design and counter-cyclical adjustment of policies. In addition，they worked to refine the fiscal and tax policy system，adjust and optimize the expenditure mix，advance the fiscal and tax reform and fiscal management in a coordinated manner，and enhance fiscal governance effiaency On the international front，they also stepped up efforts in deepening international economic and financial exchanges and cooperation，to push for higher-standard opening up of China.In 2020，finance authorities in China coordinated their efforts in pandemic prevention and control with economic and social development，providing strong support for economic recovery and overall social stability. Taking pandemic prevention and control as the most important and urgent task，they put forward the two guarantees in no time to lend fuU support to the fight against COVID-19，and sought to mitigate the impact of the pandemicwith enhanced fiscal policy support and stronger policy interpretation and communication efforts. Moreover，they promptly introduced large-scale relief poliaes for struggling enterprises，and creatively set up the mechanism for directly allocating budgetary funds to prefecture and county-level governments，in order to stabilize and sustain economic recovery. They supported the fight of the three critical battles to successfully eradicate poverty as planned，notably improve the ecological and environmental quality，and effectively forestall and defuse potential risks，helping secure the last mile of building a moderately prosperous society in all respects. They endeavored to support people's livelihood，with a focus on keeping enterprises afloat to retain employment，ensuring the three prioritiesat the grassroots level，steadily raising the protection of people's basic livelihood，and firmly safeguarding security in six key areas. They further worked to deepen the supply-side structural reforms，vigorously supported technological innovation，helped accelerate the transformation and upgrading of manufacturing sector，provided assistance for struggling micro and small-sized enterprises，strengthened food and energy security，and enhanced the innovation capacity and competitiveness ofthe real economy Efforts were also made to deepen reform and opening up，steadily advance the reform of fiscal and tax system，continue to deepen international economic and financial cooperation，further consolidate the foundation of fiscal management，transform the regulatory bureaus with tangible results，and steadily enhance the level of fiscal governance.The year 2021 is of speaal significance in the process of China's modernization drive，since it marks the beginning of the 14th Five-Year Plan and heralds a new journey of building a modern socialist country in all respects. In keeping with the general principles of seeking progress while maintaining stability，finance authorities in China will proceed from the new development stage，fully apply the new development philosophy，and seek to foster a new development paradigm. They will pursue high-quality development as the general aim，advance supply-side structural reform as the main task，and harness reform and innovation as the key source of momentum in their endeavor to meet the fundamental goal of satisfying the people's growing needs for a better life. They will apply systemic thinking，ensure stability on six key fronts and maintain security in six key areas，implement macro policies in a saence-based and targeted way，keep major economic indicators within an appropriate range，continue to expand domestic demand，strengthen science and technology to provide strategic support，and pursue higher-standard opening up. The proactive fiscal policies will improve its quality and efficacy，and be more sustainable.Overall planning of fiscal resources will be strengthened to maintain appropriate level of expenditures，further optimize the expenditure mix，and increase financial support for major national strategic tasks. Hard work，diligence and frugality will be emphasized to fully implement the requirements on belt-tightening for Party and government agenaes. The establishment of a modern fiscal and tax system will be accelerated to beef up budgetary constraints and performance management. Moreover，local government debt management will be strengthened to resolve risks arising from local government hidden debts，so as to ensure a good start of the 14th Five-Year Plan and to celebrate the centenary of the founding of the Communist Party of China with outstanding achievements.China Finance 2020 brings together important fiscal and tax reform policies，events ofinternational economic and financial cooperation，macroeconomic data，local fiscal and tax reform practices，remarks and opinions of finance officials at various levels as well as Chinese scholars regarding fiscal and tax reform，etc.

在财务流、业务流、人才流汇聚成信息流和“大智移云”的背景下，财管的功能和地位发生了革命性的变革。本丛书在此背景之下，从全新的角度构建了业财融合知识和技术框架体系。包括：业财融合基础、业财融合架构、业财融合规范和业财融合案例共四本书。本丛书结合了当下财务管理共享财务中心的建设，全方位阐述了业财融合的特点、方法、内容框架、技术平台支撑、业务流程和规范。还选择了十家公司，作为业财融合的业财融合案例。本套教材拟申报江苏省重点教材。

新企业所得税法从 2008 年 1 月 1 日施行以来，国务院及财政部税务总局陆续出台了300多份配套文件，有力的保证了税法的顺利实施。但这些政策文件时间跨度长、前后衔接复杂，政策碎片化，税会差异大，这既增加了纳税人熟悉掌握政策的难度，也加大了税务机关管理服务的难度。 为将复杂的企业所得税业务化繁为简、准确把握企业所得税原理和立法精髓，将时间跨度长、数量众多的碎片化配套政策进行系统集成，将税法与财务会计制度进行精准衔接，编著者对近些年来从事企业所得税管理工作中积累的读书笔记和工作笔记进行了系统整理，集成为《企业所得税业务知识读本》，共分为企业所得税制度、企业所得税税基、企业跨境所得管理、征收管理、特殊事项管理等5篇共计23章95节31余万字。

在财务流、业务流、人才流汇聚成信息流和“大智移云”的背景下，财管的功能和地位发生了革命性的变革。本丛书在此背景之下，从全新的角度构建了业财融合知识和技术框架体系。包括：业财融合基础、业财融合架构、业财融合规范和业财融合案例共四本书。本丛书结合了当下财务管理共享财务中心的建设，全方位阐述了业财融合的特点、方法、内容框架、技术平台支撑、业务流程和规范。还选择了十家公司，作为业财融合的业财融合案例。本套教材拟申报江苏省重点教材。

税务人员全新税（费）业务知识习题全解