For the purpose of successfully removing agricultural taxes in China, there are 5 major issues that must be solved.

The implementation of 2002 fiscal budget has shown some different features from the previous years.

The article holds that most of financial innovations are for breaching the control on interest rate and different sectors.

There exist six issues related to export rebates policy and system. With the fast development of import and export, these issues will bring about fiercer contradictions between public finance and foreign trade enterprises.

With the expansion of fiscal deficit and debt the fiscal risk is on the increase though remaining low at present.

The report gives a brief description of the basic framework of the Canadian taxation system and the latest policy orientation of the government in this regard, and makes a summary of the international development and progress in terms of the research on the taxation of the e-commerce.

The paper reviews and summarizes the main practice of the progressive reform of the inter-governmental fiscal transfer payment in China since 1994 and the achievement made.