Part Ⅰ

Lesson One:Public Goods

Lesson Two:About Government

Lesson Three:State Owned Enterprise

Lesson Four:The Principles of Public Expenditure

Lesson Five:Conventional Views on Public Sector and It's Growth

Part Ⅱ

Lesson Six:Principles of Taxation

Lesson Seven:Major Tax Functions

Lesson Eight:Corporate Income Tax

Lesson Nine:Basic Concepts of Individual Income Tax

Lesson Ten:Value Added Tax

Lesson Eleven:Excessively-Increased Value of Land Tax

Lesson Twelve:Basic Considerations of the Property Tax

Lesson Thirteen:Estate Tax,Inheritance Tax and Gift Tax

Part Ⅲ

Lesson Fourteen:Public Debt

Lesson Fifteen:What Is Budget?

Part Ⅳ

Lesson Sixteen:Zero-Base Budgeting

Lesson Seventeen:Planning-Programming-Budgeting System

Lesson Eighteen:Benefit-Cost Analysis

Part Ⅴ

Lesson Nineteen:The American Intergovernmental Fiscal Relations

Lesson Twenty:Principles of Fiscal Federalism

Lesson Twenty-one:Types of Governmental Transfers

Part Ⅵ

Lesson Twenty-Two:Principles of Budgetary Policy

Lesson Twenty-Three:The Balanced Budget

Lesson Twenty-Four:Social Security

Part Ⅶ

Lesson Twenty-Five:How to Avoid Double Taxation Between Two Countries?

Part Ⅷ

Lesson Twenty-Six:Responsibilities and Powers of Government Audit Institutions

Vocabulary