本书选取了经济发展与税收制度之间的关系这一个角度，，而这种关系的论证是依据大量的经济数据和数据模型完成的。首先，建立一个“经济——税收”循环模型，读者可以在经济循环链中找出任何一个税种税收收入点；其次，每一个税种都和总量有一种增长关系。这本书几乎囊括了十几年的各税种收入增长数据，每一组数据的背后都引出了彼此关系论证。最后得出税收制度法规和税收政策的建议。

Chapter 1 : PRC Economy and Tax System

History of PRC Taxation

1953: Revision

1958: Remodelling the Tax System

1973: Simplify Taxation

1979--1984: Tax Reform

1984--1993: Adjustment of Taxation

1994: Industrial and Commercial Tax Reform

Contents of 1994 Reform

Effect of 1994 Reforms

Problems of 1994 Reforms

Definition of Taxation

Tax Functions

Economic and Tax Category Structure

Tax Point on the Economy Circulation

Explanation of Tax Relationships

Chapter 2 : Indirect Taxation and the Rise of VAT

Types of VAT Transactions

VAT Implementation

VAT in Proportion to GDP

Extended Scope of VAT

Tax Resource Transference

Commercial Enterprises

Zero Tax Returns

Dealing with Tax Evasion

Tax on Multinational Enterprises

VAT Payment Location

Indirect Tax and Primary GDP Distribution

Changes in Indirect Tax

Indirect Tax and Economic Growth

Constraints of Indirect Taxes

Proper Resource Allocation

Indirect Tax and GDP Growth

Rdationship of Indirect Tax to GDP

Indirect Tax and Primary Distribution

Revenue Outcome of Primary Distribution

Comparison of Income Growth Rates

Changing Indirect Tax

Indirect Tax and National Income

Chapter 3 : Income Tax Policy

Consumption Tax

Equity and Efficiency of Income Tax

Theoretical Goals

Taxation and Economic Stabilization

Income Tax Adjusts Income

Tax Equity Efficiency

Regulating Income Distribution

Guidelines for Regulating Income Tax

Corporate Income Tax

Corporate Earnings

Income Elasticity and GDP Growth

Corporate Micro-taxation Levels

Corporate Tax and Financial Accounting

Selection of Corporate Tax

Inflation and Accelerate Depredation

Deduction of Losses

Income Tax Deducted for Investment

Regulating Income Tax

Individual Income Tax

Calculation of Individual Income

Measurement of Individual Tax

Individual Tax and GDP

Macro Effect of Individual Tax

Improvements to Individual Tax

Individual Lncome Tax Structure

Matching Corporate and Individual Tax

Forecasting Status of Income Tax

Direct Tax Structure

Individual Income

Final Distribution Structure

Chapter 4 : Taxation in GDP Distribution

GDP Total

Structure of Tax Categories

Investment and Consumption

Price

Ownership System

Development of Industries

Regional Development

Tax System

Coverage of Taxes

Tax Burden and Unbalanced Development

Structure of Tax Rates

Preferential Tax Policies

Imposition and Administration

Gross Revenue and Gross GDP

Revenue Growth and GDP Growth

Revenue and GDP Growth

Analysis of Revenue and GDP Growth

Revenue Elasticity

Multiple Regression Model

Chapter 5 : International Comparison of Tax Systems

Transition of Direct and Indirect Tax Structures

Indirect and Direct Taxes--Syncretizing in Transition

Tax Ratio Analysis

Developed Countries

Developing Countries

Countries in Transition

Coordinated Tax Revenue and GDP Growth

Distribution Relationship

Tax Revenue Redistribution in Developing Nations

Structure of Disposable National Income

Summary

Postscript