序言。

Prologue.

1. 天课与税收各自的本质。

1. The essence of each of zakah and taxes.

2. 天课与税收征收的理论基础

2. Theoretical foundations for levying of zakah and of taxes.

3. 须缴纳天课与税款的财产

3. Assets subject to zakah and to taxes.

4. 征收税款与天课的原则

4. Principles of levying taxes and zakah.

5. 税收与天课的公平性与累进性。

5. Proportionality and progressiveness of taxes and zakah.

6. 对天课和税收的法律与道德支持

6. Legal and moral support for zakah and for taxes.

7. 除天课之外，是否允许征收赋税？

7. Is it permissible to levy taxes beside zakah?

8. 税款能否代替天课（Zakah）？

8. Can taxes substitute for zakah?

本部分是对伊斯兰教所规定的天课（zakah）与各国现行税收制度所制定的人为税收之间的比较。此比较仅限于当今许多国家所采用的现代税收制度，不研究古罗马、波斯帝国以及中世纪欧洲所采用的古老和不发达的税收形式。本书以下各章将从性质、基础、理念、特征、比率、收入等方面，探讨天课与当代税收之间的相似之处和不同之处。

This part is a comparison between zakah as prescribed in this religion of Islam and man-made taxes as decreed by taxation systems. This comparison is however, restricted to modern taxation systems adopted in many countries today, and does not study the old and undeveloped forms of taxation applied in the ancient Roman and Persian empires and in Medieval Europe. The following chapters of this book take up points of similarity and difference between zakah and contemporary taxes from the point of view of their natures, foundations, philosophies, characteristics, ratios , proceeds, etc.