This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change. Theorizing finance and taxation in relation to a national political system, the authors explain the current tangled-up realities of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of interest to finance professionals, economists, and scholars of the Chinese economy. The focus is to properly handle the three basic economic and social relations between the government and the market (and the enterprises as the main market entities), between the central and local governments, and between the public power system and the citizens. This book follows the research context of problem orientation - goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance.

This book aims to elaborate the basics and recent advances of membrane distillation (MD) as the same shows promise for seawater desalination and wastewater treatment. Starting with fundamentals of MD processes, including the heat and mass transfer analysis, energy evaluation and mathematical modelling, text includes engineering and molecular design of MD membranes. Various types of hybrid systems, including freeze desalination (FD)-MD, MD-crystallization (MDC), pressure retarded osmosis (PRO)-MD and forward osmosis (FO)-MD, will be discussed in this book. Further, it summarizes the future of MD from both industrial and academic perspectives along with energy sources and economic analysis.