财政学基本体系是：基本理论（导读）－财政支出－财政收入－国债－国家预算－财政政策。
全书分为导论和16章讲授内容，大体分为七个部分。第一部分为财政理论部分（第1章），阐述财政学的基本理论问题，即从政府与市场的关系出发，论证财政概念和财政职能。第二部分为财政支出部分（第2章～第6章），阐述财政支出的基本理论，分析财政支出规模和结构，并将财政支出项目按购买性支出和转移性支出的分类分别进行具体分析。第三部分为财政收入和税收部分（第7章～第11章），首先分析财政收入的规模和结构，而后重点分析税收原理、税收制度、税制改革和税收管理。第四部分为国债部分（第12章），重点阐述国债原理、国债规模及国债市场。第五部分为国家预算部分（第13章），阐述国家预算相关问题，重点阐述预算管理体制。第六部分为财政平衡和财政政策部分（第14章、第15章），阐述财政平衡、财政赤字以及财政政策。第七部分（第16章），分析开放经济下的财政问题，包括国际税收、关税、出口退税、外债和开放经济下的财政货币政策。
參考答案:The basic system for Public Finance includes: the basic theories (an introduction)---Public finance and its expenditures ---public finance and its revenues ---national debts---national budgets---public finance policies.
The whole book is devided into the introduction and 16 chapters with contents to teach. In general, they can be splitted into 7 parts. The first part is about the theories of public finance (chapter 1), and it explians the basic theoretical questions in public finance, namely, the concepts and basic theories of public finance, viewed from the relationship between the government and the market. Part 2 is about expenditures of public finance (chapter 2-6), and it explains the basic theories in public finance expenditures and analyzes their scales and structures. It also classifies these expenditures into two categories: the purchase expenditures and transfer payments, and has a detialed analysis afterwards. Part 3 is devided into public finance revenue and tax (chapter 7-11). Firstly, it analyzes the income of public finance, its scale and structure; then it focuses on principles, systsms and regulations, reforms and management of taxation, Part 4 is about national debts (chapter 12), and it lays emphasis on the principles, scales and markets for national debts. Part 5 is for the natinoal budgets (chapter 13), and it discusses the relevant issues on national budgets, with a focus on budgets management systems. Part 6 includes two parts:the balance of public finance and the policies (chapter 14 and 15), and discusses the public finance equilibrium, the deficit of public finance and the policies. Part 7 (chapter 16) analyzes the issues of public finance under an "open" economy, including the international taxation, tariff, tax refund for export, foreign loans, and public finance currency policies under an open economy.
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终于把这个系列完成拉！休息去啦~~
