3.30号审核 经管类（财政专业）

yinghanqian

审核之前我同学告诉我如果口语过关的话，审核是没有问题的。事实的确是如此……所以请大家放心，审核没有那么恐怖，审核的老外很有nice的。
关于复习，每门专业课都要看。但是看也就是用3，4句话总结一下这门课大概学了什么，然后找出你认为重要的核心的某一知识点举例论述。
审核的时候主动权在自己手中，你的回答很肯定的话，老外一般不会有疑问；即便碰到不会的，也可以直接和老外说，千万不要恩啊的什么都不说。
今后两天，我会抽空把我总结的靠谱的科目发上来的，祝大家审核顺利:shaxiao:

二十八亩田

先恭喜楼主，有空看看你的问题和我8年前的有什么区别，我是税收学

yinghanqian

Environmental economics 环境经济学

Environmental economics is a subfield of economics concerned with environmental issues.
Central to environmental economics is the concept of market failure. Market failure means that markets fail to allocate resources efficiently.
Common forms of market failure include externalities, non excludability and non rivalry.
Externality：the basic idea is that an externality exists when a person makes a choice that affects other people that are not accounted for in the market price. For instance, pollution.
Common property and non-exclusion: When it is too costly to exclude people from accessing a rivalrous environmental resource, market allocation is likely to be inefficient. The basic problem is that if people ignore the scarcity value of the commons, they can end up expending too much effort, over harvesting a resource (e.g., a fishery). leading to environmental degradation. Tragedy of the commons.
Public goods and non-rivalry: Public goods are another type of market failure, in which the market price does not capture the social benefits of its provision. For example, protection from the risks of climate change.A country's incentive to invest in carbon abatement is reduced because it can "free ride" off the efforts of other countries.Public goods can be under-provided by the market because people might conceal their preferences for the good, but still enjoy the benefits without paying for them.

Solutions advocated to correct such externalities include：
Environmental regulations："Command and control" regulation often applies uniform emissions limits on polluters, even though each firm has different costs for emissions reductions.
Quotas on pollution：Pollution reductions should be achieved by way of tradeable emissions permits, which if freely traded may ensure that reductions in pollution are achieved at least cost.
Taxes on pollution
Better defined property rights. The Coase Theorem states that assigning property rights will lead to an optimal solution, regardless of who receives them, if transaction costs are trivial and the number of parties negotiating is limited.

yinghanqian

International taxation 国际税收

Many governments tax individuals and/or enterprises on income. Such systems of taxation vary widely, and there are no broad general rules. These variations create the potential for double taxation (where the same income is taxed by different countries) and no taxation (where income is not taxed by any country).

International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws. Governments usually limit the scope of their income taxation. The manner of limitation generally takes the form of a territorial（A few countries tax only income earned within their borders.HK）,residency（Most income tax systems impose tax on the worldwide income of residents, and impose tax on the income of nonresidents from certain sources within the country.USA）.

Tax treaties exist between many countries on a bilateral basis to prevent double taxation.
Generally, where worldwide income is taxed, reductions of tax or foreign credit税收抵免 are provided for taxes paid to other jurisdictions. （minus）

The setting of the amount of related party charges is commonly referred to as transfer pricing. Many jurisdictions have become sensitive to the potential for shifting profits with transfer pricing, and have adopted rules regulating setting or testing of prices or allowance of deductions or inclusion of income for related party transactions. a key concept of most transfer pricing rules is that prices charged between related enterprises should be those which would be charged between unrelated parties dealing at arm’s length.

yinghanqian

Basis of Game theory 博弈论基础

Game theory attempts to mathematically capture behavior in strategic[str

yinghanqian

Taxation 国家税收
There are 24 types of taxes in China.During this course, I mainly study the following taxes:

Value Added Tax   
As a type of turnover tax, value-added tax (VAT) is levied on the increased value of commodities at different stages of production or circulation.All enterprises and individuals engaged in the sale or import of goods or the provision of processing, repair or maintenance services in China have to pay VAT.
There are two VAT rates in China, a basic rate of 17% and a lower rate of 13%. The sale and import of commodities，like grains, drinking water, coal gas, books, newspapers and magazines; pesticides，are subject to VAT at the lower rate of 13%.
Consumption Tax
All institutions and individuals producing consumer goods, or processing consumer goods on consignment or importing consumer goods  shall be liable to consumption tax.
Consumption tax shall be assessed under the rate on value method or the amount on volume method(ad valorem[.

forevermao1004

哈哈，恭喜LZ 啊~~有没有财政学和市场营销之类的专业课啊？嘿嘿~~

孔明借东风

哭 可惜是英语