1.Why am I taking this course?

    Over the past seven decades, the whole world has witnessed profound changes of public finance in China, with growing fiscal capacity, effective fiscal policies, and deepening fiscal and tax reforms.As the foundation and important pillar of national governance, what role does public finance play in the development and reform of China's economy and society?If you are one of the many foreign friends who have a keen interest in public finance and taxation in China, please join us.

2.What is the subject of the course about?

    This course maily introduces you to the fiscal and tax systems in China.A good grasp of China's public finance and taxation will help you to be A successful Businessman or A brilliant Chinese economic researcher.

3.What can I gain from taking this course?

    First of all, if you are a foreign student, you can master and understand the basic framework of public finance and the basic theories of taxation from the perspectives of public economics, public finance and taxation. You can also combine it closely with macroeconomics and management to expand your knowledge structure.

    Second, if you are a foreign friend who has income from China or has made investment in China, yyou will learn about the composition of Chinese finance and taxation, the relationship between different governments, the distinctive Chinese fiscal and taxation system, and the secret of why China has been able to maintain rapid growth in the world.

    Finally, if you are a foreign friend who has no connection with China at present, maybe you will  learn more about China after studying in this course. What is more, you may even want to study, travel, work, invest or live in China after studying.

4.What are the features and highlights of this course?

  The layout of this course, tis divided into three parts. The first part is the introduction of the financial system, the second part is the introduction of the tax system, and the third part is the prospect of public finance and taxation in China. The lecturers of this course are famous professors, well-known scholars and young backbone from The School of Finance and Taxation of Dongbei University of Finance and Economics. There are clear teaching ideas, simple explanations, rich teaching content and plenty of supplementary materials. I believe this course will certainly bring you different  experience.

最终成绩由平时成绩和期末笔试成绩两部分构成，平时成绩和期末笔试成绩各占50%。平时成绩由中国大学MOOC平台视频+课件学习（10%）、签到（10%）、课堂讨论活跃度（10%）、单元测试（10%）、作业（10%）及小组展示（10%）六部分构成。

1. 《财税专业英语》第5版，蒋洪 申燕主编，首都经济贸易大学出版社，2019年7月。

2. 主要网站

   
   

   美国财政部：US Department of Treasury ,

https://www.treasury.gov  

       经济合作与发展组织OECD,Http://www.oecd.org

       国际货币基金组织IMF： www.imf.org 

       英国税务局：https://www.hmrc.gov.uk 

       美国联邦税务局：https://www.irs.gov

       日本国家税务局网站（英文版）https://www.nta.go.jp/english/taxes/indirect/tourist_tax.htm