《中国*****财政史：思想与实践》的写作是为了纪念中国共产党成立100周年，也是为了更好地总结和继承中国*****财政思想与实践经验，以利于财政在中国特色社会主义新时代更好地履行党的初心和使命，更好地贯彻落实党的方针和政策。从建设财政到公共财政，再到现代财政，财政发展与计划经济向市场经济的转型相辅相成，也与中国的政治体制变迁相辅相成。《中国*****财政史：思想与实践》将中国共产党从诞生到十九届五中全会召开的整个历程划分为11个阶段，真实记录党领导财政保障革命战争供给以及服务国家政权建设、经济发展和社会进步，从弱到强，不断壮大的历史，力求在财政与政治、经济的交互作用中，把握党的财政实践发展及其规律、党的财政思想形成及其变迁，并从全局的、战略的高度，提炼财政百年发展共性的、规律性的认识和结论。

本书根据**的税收政策论述了企业所得税、个人所得税、增值税、消费税等主要税种的纳税筹划，阐述了企业融资决策、投资决策、分立合并、海外投资等主要经营环节的纳税筹划，介绍了物流企业、金融企业、餐饮企业、房地产企业和出版企业等典型行业的纳税筹划。为了反映税收政策的**变化，本书第7版对大部分纳税筹划方案进行了修改和完善，删除了已经失效的税收政策，增加了针对**税收政策进行纳税筹划的方法。本书列举了200多个纳税筹划经典案例以及500多个纳税筹划法律文件，可谓纳税人进行纳税筹划的“宝典”。

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。

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。

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.

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。

本书总结了2016：2020年世界各国的法定数字货币研发进展和应用实践，旨在为读者提供法定数字货币的国际研发进展和对未来的展望。本书的内容涵盖法定数字货币研究设定的多个领域，包括法定数字货币类型、流通框架、访问权限和底层技术等。本书通过梳理全球40多个国家的研发进展和方案，重点关注不同国家的设定方案选择背后的深层次原因，结合的学术理论研究，进一步分析法定数字货币对商业银行、中央银行以及监管部门]的机遇与挑战。

税务人员全新税（费）业务知识习题全解

近代社会保障的转型是整个中国近代社会从传统农业社会向现代化工业社会的转型过程的产物与体现。本书以近代养老金制度为例，以近代特殊的政治、经济和社会为背景，多维度分析影响中国社会福利发展的因素；通过西方社会福利模式的历史演变，分析中西方国家社会福利模式的差异；以中国近代独有的社会经济转型特点为基础，明确在以社会福利制度为主体的社会构建中，自上而下的国家力量与自下而上的社会市场两者如何联合作用而使近代养老金制度逐步得以规范。这一系列研究内容可为完善中国现有经济、社会、制度背景下的社会福利模式，提供历史镜鉴。