从我国民营企业现状看遗产税开征的可行性

遗产税是否应该开征以及在什么时候开征,一直是我国税收制度改革中的热点问题.本文通过对我国民营企业所有者的年龄结构状况,民营企业所有者潜在财产的使用情况,民营企业的实际税收负担三个方面的分析中得出我国现阶段不宜开征遗产税的结论,并指出了开征遗产税所应具备的制度条件.     

我国开征遗产税的紧迫性分析

遗产税具有对部分高收入者征收的选择性,税率设计的累进性,与赠与税同时征收的并行性等特点。我国开征遗产税有利于完善税制,促进社会公平;有利于加强征管;有利于增加财政收入,满足社会保障资金的需要;有利于形成良好的捐赠渠道。开征遗产税是我国经济发展阶段的必然选择。当前,我国通货膨胀率在5%左右,房价和黄金等价格过高,贫富差距过大,百姓对改善当前的收入分配制度呼声很高。文章指出,开征遗产税的时机已经成熟,政府应抓住时机开征遗产税。     

从科学发展观看我国遗产税的开征

随着我国经济的日益发展,收入水平也相应拉大,及时开征遗产税调节贫富差距的呼声不在少数,但由于遗产税开征有悖税收的效率、公平原则,相应配套的个人收入申报、财产登记制度及立法制度的缺失,同时基于遗产税税源的不足,我国国内税制改革和国际上取消遗产税的国际趋势,我国遗产税的开征时机尚不成熟,应暂缓开征。     

从公共经济学视角看遗产税的开征意义

随着经济的发展,遗产税作为社会资源重新分配的重要手段其实施的必要性与重要性与日俱增,然而长期以来受诸多因素制约,中国未能开征遗产税.本文从公共经济学视角,针对我国开征遗产税进行公平与效率分析,提出当前我国开征遗产税的社会意义远远大于纯财政意义,基于国情并借鉴国外相关经验提出开征遗产税的设计思路.     

关于我国建立遗产税制的思考

随着我国税收体制改革的不断深化及社会高收入阶层的初具规模．遗产税的开征也逐渐被党和政府提上议事日程。这逐渐引起了全国人民的关注，许多专家学者认为在我国目前贫富差距日趋扩大、官员腐败风气愈演愈烈的条件下，开征遗产税已成为当务之急。本文拟从社会和经济方面对开征遗产税的利弊进行效应分析．并指出我国在开征遗产税之前应着力解决的几个问题。     

关于开征遗产税问题的思考

遗产税是个古老的税种 ,据考证 ,古埃及、古罗马时代就开始对遗产征税 ,当时按遗产税总额的 1/10征税。近代的遗产税制 ,始于 15 98年荷兰开征的遗产税。此后 ,英国于 16 94年 ,法国于 170 3年 ,德国于 190 0年开始征收遗产税。我国法律规定的税种中包括遗产税 ,虽然目前对遗产税如何开征还未有具体的规定 ,但开征遗产税将是大势所趋 ,势在必行。一、开征遗产税的必要性开征遗产税是调节个人收入分配的一次战略性措施 ,是建立和完善我国税收调节收入分配体系之必须。在实践中人们多看重个人所得税的调节分配作用。从世界各国的实际情况看 ,…     

现代遗产税理论研究综述

文章从遗产税开征的理论依据、税收原则和遗产税产生的社会效应三个方面,对现代遗产税理论研究中的内容和成果进行了梳理。但由于研究者分析方法和视角不同,很多问题仍在争议中,没有形成统一的结论。这些研究理论和方法对我国遗产税开征的理论研究和制度选择有重要的借鉴意义。     

论目前我国开征遗产税的必要性

税收收入是现代国家财政收入的最主要来源.如何开征一个新的税种,制定一套良好的税制是每一个政府最重要的课题.遗产税及赠与税的开征,相较于所得税更具有公平性和效率性,且对私人经济活动的影响不如所得税那么直接.中国目前贫富悬殊的现象加大,遗产税及赠与税的开征、缩小社会贫富差距现象,将显得尤为重要.本文拟从研究遗产税的起源和发展出发,深入分析我国开征遗产税的必要性及可行性,并就开征遗产税的社会意义进行了较为全面的论述.     

中国当前开征遗产税的必要性与可能性——以税收正义为视角

中国当前贫富差距日益扩大,需要建立有效的调控机制,抑制财富的不公平分配,个人所得税与消费税虽然具有调整社会财富分配的作用,但二者的税制模式限制了它们在税收正义上的效力,故有必要开征更具社会公平价值的遗产税,并且目前的经济发展水平、政治环境与道德水平以及法律环境为遗产税的开征提供了可能性。     

中国历史上的遗产税及其对现今税制设计的借鉴

遗产税是一个古老的税种,早在公元六世纪的古罗马时代就有奥古斯都大帝对公民继承的遗产份额课征5%遗产税的规定。早期遗产税的开征目的是为筹集军饷,近代各国开征遗产税的目的大多也是筹集战争经费,战后即停征。直到20世纪以后才逐步成为一个固定征收的税种,用于限制财富过度集中,缩小贫富差距。此后,遗产税以其在均衡财富,缓解分配不公,鼓励勤劳致富,引导公益捐赠等方面的独到功能而广受欢迎,享有“良税”美誉。在中国税收历史上,民国时期也曾拟议并开征遗产税。研究历史,总结经验,对当前税制设计有重大指导借鉴意义。一、北洋政府时期有…     

Export Product Diversification and Public Revenue’s Dependence on Resource Revenue

ABSTRACT

This article tries to reconcile two major priorities for countries, notably resource-rich countries on the international development agenda: export product diversification with a view to helping them better integrate into the multilateral trading system and tax reforms with a view to reducing the dependence of total public revenue on resource revenue, and therefore developing a more sustainable stream of public revenue. The analysis therefore involves examining empirically the impact of export product diversification on countries’ overall public revenue dependence on resource revenue, this dependence being measured by the share of resource revenue in total public revenue. The empirical analysis shows that export product diversification exerts a negative and significant impact on resource revenue share of total public revenue, and therefore could help facilitate tax reforms towards lower resource revenue dependence. Hence, while tax policy is the main policy tool to conduct tax reforms, export product diversification would likely contribute to facilitating the implementation of these reforms.     

Corporation tax revenue growth in the UK: A microsimulation analysis

This paper examines the built-in flexibility properties — as measured by the elasticity of revenue with respect to profits — of the UK corporation tax system. Emphasis is placed on determining some of the major influences on the extent to which total corporation tax revenue changes when profits change over the economic cycle. A microsimulation model, CorpSim, is constructed and used to obtain numerical results. In the model, corporations use group relief, capital allowances and losses in a tax-minimising manner. The growth of aggregate corporation tax revenue in practice in the UK appears to be highly volatile in relation to the growth of profits. High volatility in revenue elasticities is found to be especially associated with economic downturns. In mild economic downturns, corporation tax revenue elasticities may rise (because tax growth falls less than profit growth), but in more severe downturns, large but temporary decreases in revenue elasticities (and even negative elasticities) can be expected.     

浅析税收对公司价值的影响

公司的市场价值在不同的条件下有不同的涵义,如果公司发行债券,不考虑税收时公司价值等于权益与负债市场价值之和;考虑税收时等于权益、税收和负债的现值之和,所以,税收的市场价值是公司价值的一个组成部分.对股东价值来讲,在公司资产不变的条件下,发行债券和政府征税只是对股东价值的分流.至于征税时利息的抵税作用,从不同角度给出四个税盾的表达式,分析表明所谓的债务的税收优惠对于不同的主体来讲有不同的意义.就公司整体而言,公司价值越高所获得的税收就越多.     

Beneficial impact of tax reforms on tax revenue performances in Togo: Myth or reality?

Tax reforms are often motivated by their potential to improve tax revenue mobilization. However, their actual impacts are difficult to quantify. Using cross-country panel data over the period 2000–2021, this article evaluates the impact of the 2012 tax reforms on tax revenue performance in Togo. We follow the Synthetic Control Method (SCM) estimation procedures. After comparing the observed evolution of Togo's tax revenue output in the period 2013–2021 with that of synthetic Togo, our estimates show that an accumulated yearly average gain is about 3.09% of GDP. Hence, the article concludes that after 9 years of reform, the improvement in Togo's tax performance is remarkable. However, more tax-related and institutions-related reforms are crucial to make Togo's tax system more buoyant and sustainably improve tax revenue mobilization.     

离岸金融税收征管法制及其在中国的构建

离岸金融税收征管法制主要涉及税收征管原则、国际避税和税收管辖权冲突等问题。实行优惠税制,是全球各离岸金融市场所在国在税收征管方面奉行的一项普遍原则,但各离岸金融中心在税收优惠程度上存在差异。在构建中国离岸金融税收征管法制的过程中,中国在税收征管原则上可以采取中等程度的税收优惠政策,在避税问题上也应采取适中的容忍态度并可以尝试通过预约定价（APA）机制来调整关联企业在离岸市场上的转移定价行为,在离岸金融税收管辖权冲突的解决上应积极参与国际协调。     

Tax Morale and the Taming of Leviathan

An explanation for tax morale based upon a simple model of psychological costs that depend on the perceived legitimacy of public policies is introduced. It is shown that empirically observed low levels of tax evasion can be explained even for a risk-neutral taxpayer with such a model. In a discussion of aggregate tax revenue, it is argued that tax revenue as a function of tax rates may differ fundamentally from the notorious Laffer curve. It is then necessary to look at the interaction of formal and informal institutions to predict the nominal tax rates chosen by a revenue maximizer.      

影响中国税收增长率变动的经济因素分析——基于1978—2006年中国税收收入时间序列数据

近年来,中国税收呈现高增长态势。税收增长率远超经济增长率,税收高速增长以及税收结构不合理在一定程度上抑制了消费增长。然而,影响税收增长率变动的经济因素是多元的,主要受到经济增长水平、价格水平等影响。实证分析表明,经济波动决定税收增长率的变动,经济波动与税收增长率变动存在长期均衡变动关系,价格对税收增长率也有较大影响。     

税收与二、三产业互动关系的实证研究——基于省际面板数据的PVAR估计

税收与经济的互动关系,一直是学界关注的热点话题,但从实证角度来分析二者之间的作用方向、反应强度、反应时滞的尚不多见。文章首先从理论上构建了税收与二、三产业之间的相互传导机制;然后以1994-2011年全国30个省市的年面板数据为基础,运用面板数据估计、格兰杰因果检验和面板向量自回归模型等方法,实证分析二、三产业与税收之间的互动关系。结果表明:二、三产业与税收互动关系明显;税收对二、三产业的调控作用显著,且对第三产业的调控作用更大;二、三产业对税收的影响具有滞后性,而税收对二、三产业的影响是即时的。最后,根据理论和实证分析结果,提出了若干结论和相应的建议。     

Environmental Funds,Public Abatement,and Welfare

This paper addresses some features of environmental funds that the government uses to finance public abatement with pollution tax revenue or tariff revenue. I find that when the pollution tax rate and the tariff rate are jointly chosen optimally, then the optimal pollution tax rate is higher than the Pigouvian tax rate under public abatement financed by tariff revenue, and lower when public abatement is financed by pollution tax revenue. Furthermore, I show that the optimal tariff rate is positive regardless of which tax revenue is used to finance public abatement. These results are relevant for countries where the government seeks revenues earmarked for the financing of environmental funds.     

Foreign aid and tax revenue in Uganda

This paper analyzes the tax revenue–aid relationship in Uganda using a framework in which fiscal targets and actual outturns differ. The results suggest that grants have a negative association with tax revenue but are offset by the positive association of loans to result in some modest increases in tax revenue in the long run. The coefficient on the per capita income variable suggests that the tax system is inelastic. The error correction model results capture, in a dynamic setting, the offsetting effects of per capita income on the one hand and aid on the other to result in stagnant tax revenue GDP ratio that has been observed in the recent past. Policies that reduce mutation of taxpayers and noncompliance will reduce the country's reliance on aid and its unwanted effects.