网络交易税收法律问题探析

网络交易中的税收法律问题是网络交易这一全新领域中的前沿问题,是密切关系一国税收经济利益,进而影响到国家主权的关键问题,也是规范网络交易法律秩序不可回避的重要问题.随着全球网络经济的繁荣发展,如何防止国家税收的大量流失,已成为世界各国迫切需要解决的难题.目前就全世界而言,对该问题的研究尚处于探索阶段.本文首先分析税收对网络交易方面的空白,并结合我国目前现状,研究对网络交易进行税收对我国的影响和我国对网络交易税收存在的特殊问题,发现我国对于网络交易税收依然存在许多难点.     

论网络交易中的消费者权益保护

随着电子商务的发展，使得网络交易的空前繁荣。但是，法律的滞后性同时也得到充分体现，现行法律难以实现维护网络交易秩序。因此，为了维护网络交易中消费者的合法权益，必须针对网络交易场所具有的特性来完善和规范网络交易秩序，并解决目前法律缺失的现实问题。     

浅谈财务舞弊的识别与治理对策

<正>一、财务舞弊的常见手法(一)通过收入进行利润调节有些公司无视我国会计准则中对收入的确认原则,利用虚构销售、提前确认或推迟确认时间等手段调节利润。根据虚构的销售事项确认收入,性质是最为恶劣、欺骗性最大的一种制造虚假会计信息的方法,包括虚构销售对象、虚构交易、编制虚构交易的所有原始凭证等等。有些公司为了虚增本年利润或     

浅谈企业会计信息失真的危害及对策

会计信息失真是指企业对外提供的会计信息不能反映企业实际的财务状况和经营成果。经营者因利益驱使,以虚假、隐瞒、舞弊等手段,使会计信息不能如实反映企业的经营活动,其主要目的是操纵利润,偷逃税金。一、会计信息失真的表现1.经济交易失真。为粉饰财务报表,利用资产重组、非公允的关联方交易和资产评估等多种手段,虚构经济业务,从事不     

“克隆”提单惹麻烦

有效货权凭证是证明贸易交易真实性的重要资料,是贸易交易的基础。在打击虚假转口贸易专项行动中,外汇局发现,个别企业存在利用克隆货权凭证虚构转口贸易交易背景,并将外汇汇入境内的违规行为。这不仅有悖贸易原则,更扰乱了外汇市场秩序。企业自作聪明以为能瞒天过海,结果却惹了大麻烦。     

经营者集中强制申报制度的实效与转变

经营者集中强制申报通过对交易的事前审查来减少对竞争的损害。与此同时,事前强制审查也会带来申报门槛设定、行政、调查、交易时滞等方面的成本,因而有必要对比制度运行的收益与代价,进而考虑制度变革的可能方式。中国对于经营者集中案件在禁止、救济上的比例偏低,加上威慑效果严重不足,导致强制事前审查的收益有限;而在案件调查、交易时滞、申报等方面的成本显著。相比之下,自愿申报审查以及转变为事后审查虽然在阻止限制竞争的集中交易上的收益较少,但可以节省大量成本。对制度运行收益与成本的总体分析,可以作为经营者集中审查制度未来变革的选项。     

禁止经营者集中的法律标准

经营者集中是一把双刃剑,在形成规模经济同时又可能因为过度的集中而导致垄断。因此,需要通过法律的手段对经营者集中进行合理规制,以实现规模经济与有效竞争的效益平衡。作为21世纪最新的立法,我国《反垄断法》除借鉴了国外成功经验,吸纳了最先进的理念以外,还与中国具体国情相结合,实现对市场竞争秩序的有效调控,本文主要针对禁止经营者集中的"严重损害有效竞争标准"展开分析,对现行立法提出相关建议。     

网络交易税收法律问题探析

网络交易中的税收法律问题是网络交易这一全新领域中的前沿问题,是密切关系一国税收经济利益,进而影响到国家主权的关键问题,也是规范网络交易法律秩序不可回避的重要问题。随着全球网络经济的繁荣发展,如何防止国家税收的大量流失,已成为世界各国迫切需要解决的难题。目前就全世界而言,对该问题的研究尚处于探索阶段。本文首先分析税收对网络交易方面的空白,并结合我国目前现状,研究对网络交易进行税收对我国的影响和我国对网络交易税收存在的特殊问题,发现我国对于网络交易税收依然存在许多难点。     

禁止经营者集中的法律标准

经营者集中是一把双刃剑,在形成规模经济同时又可能因为过度的集中而导致垄断。因此,需要通过法律的手段对经营者集中进行合理规制,以实现规模经济与有效竞争的效益平衡。作为21世纪最新的立法,我国《反垄断法》除借鉴了国外成功经验,吸纳了最先进的理念以外,还与中国具体国情相结合,实现对市场竞争秩序的有效调控,本文主要针对禁止经营者集中的"严重损害有效竞争标准"展开分析,对现行立法提出相关建议。     

税收竞争辨证观

税收竞争(Tax Competition)作为经济全球化下税收跨国外部效应的产物,集中反映了当前国际税收关系中主权与协调这对主要矛盾.关于税收竞争,目前尚未在理论上给出一个理想的定义,但我们可以从税收实务的角度较好地认识它.通常意义上的税收竞争一般包括两个层次,一是以特定产业、特定交易形式为对象的一般主权国家的税收优惠措施,二是将税收优惠发展到极致的避税地税制.     

Internationalization and business tax revenue—evidence from Germany

The ongoing internationalization of business activity fuels concerns that governments may lose their ability to tax business income. By using data on sixteen German states from 1970 to 2005, we estimate the impact of internationalization, measured by trade volumes and stocks of foreign direct investment, on business tax revenues. We control for the impact of internationalization on business profits. Surprisingly, we find strong and robust evidence for a positive impact of internationalization on tax revenue. An increase in the internationalization indicator of ten percent increases tax revenue by over three percent. This counterintuitive result may be explained by higher tax avoidance activity of purely national firms or by legal provisions in the tax law which can be used as tax loopholes in the case of domestic transactions as opposed to cross-border transactions.     

How Much Do Taxes Discourage Incorporation?

The double taxation of corporate income should discourage firms from incorporating. We investigate the extent to which the aggregate allocation of assets and taxable income in the United States between corporate and noncorporate firms responds to the size of this tax distortion during the period 1959–1986. In theory, profitable firms should shift out of the corporate sector when the tax distortion is large, and conversely for firms with tax losses. Our empirical results provide strong support for these forecasts, and imply that the resulting excess burden equals 16 percent of business tax revenue.     

金融市场发展中的税收立法选择——以税收对金融市场的调控功能为核心

次贷危机的发生引起世界对金融创新风险的广泛关注。为应对这次危机,税收作为财政政策工具,为各国普遍采用。但对适用于金融交易本身的税法规则,各国却未能进行深刻的反思。为促进本国金融市场发展而不断调低对金融交易的税收负担,必须经由比例原则和纳税人权利的审查而获得合理正当化的基础。减轻金融交易的税收负担对促进金融市场健康、稳定、有序发展的作用极为有限,反而在一定程度上削弱了公民权利实现的财政基础。随着金融市场从国民经济的核心演化为投机场所,各国对其课以低税负甚至免税缺乏必要的正当性。因此,对金融市场课税,应当重视的不只是其对金融市场发展的调节功能,而更应当关注税收所固有的财政收入功能,并以此为基础,遵循量能课税原则着手金融交易课税规则的构建。     

一个有远见的税收制度应当关注未来的税基——特朗普新税法的成本分析及政策建议

20世纪50年代以来,美国企业所得税税率持续下降,政府税收收入也处于较低水平。2017年,特朗普新税法的实施大幅度降低了企业所得税税率,导致政府税收损失远超预期。然而,新税法实施后,美国企业投资和长期经济增长并没有明显改善。本文认为,一个国家经济效率主要取决于税基而非税率,美国政府应通过税收制度改革,增加对企业投资和研发投入的激励,从而扩大税基,实现经济的长期改善。     

税制结构演变的国际经验与中国展望

税制结构的演变受到经济因素、政府政策目标、国家和社会关系的影响和约束,具有普遍的规律性。考察世界各国税制结构的演变历程可以发现,发达国家税制结构和税种结构均比较稳定,直接税占比高但税种分散,货物与劳务税仍为最大的单一税种;发展中国家税制结构相对稳定但税种结构呈趋势性变化,个人所得税和企业所得税均稳中有升。个人所得税和社会保障缴款是国家间税制结构差异的主要来源,企业所得税负担的国际竞争面临深刻变化。当前我国已基本形成了双主体税制结构,直接税收入中所得类税收、企业主体税收占比较高。鉴于此,我国应在强化均贫富、促消费的目标下,提高个人所得税比重、完善财产税制度、加强自然人税源管理;在新经济增长模式下,对增值税进行适应性调整和税负优化。     

存量房交易计税价格批量评估典型技术路线比较

针对我国存量房交易中存在的买卖双方低报交易价格问题,税务部门提出应将评税技术应用于房地产交易计税价格核定。丹东、杭州、南京作为试点城市建立了各自的存量房交易计税价格批量评估体系,其他城市可以学习和借鉴这三个城市的经验,再结合本地房地产市场情况,建立符合本地实际的应用房地产估价技术评估存量房交易价格申报工作的路径与方法。房地产评税技术的完善,一方面可以打击当前存量房交易中普遍存在的用“阴阳合同”逃避交易税费的行为;另一方面可以为正在推进的房产税改革以及住房保有环节征税等提供技术支持。     

Deferred Shareholder Taxation – Implementing a Neutral Business Tax in the European Union

This paper proposes the replacement of the corporate income tax by shareholder-based capital income taxation. Our proposal would guarantee investment neutrality of taxation and reduced tax compliance costs. The proposal is based on the S-base cash flow tax. Under the S-base tax, transactions within the corporate sector are not taxable and only transactions between shareholders and corporations are subject to tax. In contrast to existing S-base cash flow tax systems, tax deductibility of investments is deferred. Rather, the acquisition costs and capital endowments are compounded at the capital market rate and are set off against future capital gains. Dividends and withdrawals are fully taxable at the shareholder level. Because of the deferral of the tax payments our proposal is called ‘Deferred Shareholder Tax’ (DST). The DST exhibits the same neutrality properties as the traditional cash flow tax. Moreover, the compounded inter-temporal credit method ensures that it is neutral with respect to the decision between domestic and foreign investment. To increase acceptance of the DST, current taxpayers’ documentation requirements will be reduced rather than extended. Our proposal could be realised in a single EU country or in all member states of the EU.     

Tax competition and fiscal equalization under corporate income taxation

This paper challenges the view that tax base equalization by the so-called representative tax system (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in previous studies. We employ a tax competition model with fiscal equalization and show that the RTS fails to fully internalize pecuniary and fiscal externalities. As a consequence, the RTS yields inefficiently low tax rates in the Nash equilibrium of the tax competition game between governments. Tax revenue equalization performs even worse, but combined with equalization of private income it implements the efficient tax rates on corporate income.     

中国资本所得经济税负的定性研究——基于当前税制结构和经济环境的分析

在当前税制结构下,中国资本所得经济税负大小主要由增值税、消费税、营业税、企业所得税和个人所得税决定,并受到经济环境及由其决定的税负转嫁状况的影响。增值税、消费税、营业税税负会向前转嫁,企业所得税短期很难转嫁但长期可以,个人所得税税负转嫁依不同情况而有差别。长期看,在取得环节个人资本所得可能直接承担个人所得税,企业资本却不会直接承担企业所得税,在最终消费或积累环节,个人和企业的资本所得资本所得都承担了经过转嫁的增值税、消费税、营业税、企业所得税。     

Corporate tax policy and incorporation in the EU

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on legal form of business to analyze income shifting via incorporation. The results suggest that the effect is significant and large. It implies that the revenue effects of lower corporate tax rates—possibly induced by tax competition—will partly show up in lower personal tax revenues rather than lower corporate tax revenues. Simulations suggest that between 12% and 21% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have raised the corporate tax-to-GDP ratio by some 0.25% points since the early 1990s. This research was carried out while Ruud de Mooij was a visiting fellow at DG ECFIN in October 2006. The views expressed in this Article are those of the authors and do not necessarily reflect the official position of the European Commission.