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“费改税”作为一种约定俗成的简化称呼,是当前税费改革的一种流行说法,实际上是不算全面和准确的,它不能涵盖税费改革的全部内容,同时易歪曲“费”的性质,给税费改革带来观念上的障碍,因为费改税并不是将所有的“费”均改为“税”,而只应是把那些具有税收性质或名为费实为税的政府收费项目,纳入税收轨道,因此,笔认为:费税改革的实质是基于构建一个结构合理、规范的政府收支体系的目标,通过费改税规范费,使税、费合理分流、各归其位,各负其责。 相似文献
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确保农村牧区义务教育需要,农牧民负担明显减轻,不反弹,村(嘎查)、乡镇(苏木)两级组织正常运转这三个确保是检验税费改革成功与否的标准。内蒙古赤峰市在三个确保方面作法是一、全面净化农村牧区税费环境新的税费制度由农业税、牧业税、农业特产税及农业税附加、牧业税附加、农业特产税附加,农村牧区中小学教育收费、农牧民建房收费、婚姻登记收费、农机监理收费、身份证和户口本收费、林权证收费、计划生育费,“一事一议”筹资(嘎查村内兴办集体生产和公益事业)和“两工”使用(分三年取消)组成。税费改革中,赤峰市严格政策要求,做到89万农… 相似文献
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对企业和农民实行“费改税”是费税改革的基本思路,即取消不合理、不合法的收费,对具有税收性质的收费实行“费改税”,对需保留的收费项目进行严格规范和管理。费税改革影响的是市场经济主体(包括粮食购销企业)和几亿农民的…… 相似文献
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定南县地税,国税,工商统一核定营业额征收税费工作于2000年5月开始试点,2001年7月份在全县推开,实施以来,较好地扭转了以往“税挤税”,收“人情税(费),收“关系税(费)”的现象,进一步推进了依法治税,税负公开。为“双定”业户的税收征管探索了一条新路子,其主要做法是。 相似文献
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全胜奇 《河南财政税务高等专科学校学报》1999,13(1):5-8
政府收费是国家机关及其授权的事业单位在行使国家管理职能中,按照国家规定,为部分补偿管理成本而向特定管理对象收取的费用。税收与政府收费既相区别又相联系,它们在量上互替,质上互补。当前我国分配领域中出现的“费挤税”、乱收费等不规范现象,与我国税制不完善、税收“缺位”有密切关系,必须在推进税费分流改革的同时,进行相应的税制配套改革,具体措施包括:进一步深化所得税制改革,完善所得税体系;完善资源税制,扩大资源税的征收范围;建立新的财产税体系;按照合理分权原则划分中央税权与地方税权,赋予省级机构相应的税收立法权。 相似文献
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我国林业在经历不断调整后,初步实现了由以木材产品为主向以生态环境产品为主的转变,税费制度在这一转变中发挥了重要作用。但现行的林业税费所呈现出的"轻税重费"特征,不利于林业经济的持续发展、生态环境的有效保护乃至我国公共财政体制的构建。一、我国现行林业税费制度林业税费是指就木材、林材及其它衍生品征收的税费,由林业税收和林业收费两部分组成。其中,林业税收是 相似文献
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开征社会保障税:社会保障制度的本质要求 总被引:5,自引:0,他引:5
社会保险的强制发生性这一本质特征,决定了社会保险制度的筹资工具天然是税收,决定了利用社会保障缴费这一“费”的形式为社会保险筹资注定要失败,社会保障缴款与税收一样具有偿还的非对应性特征,社会保障缴款采用税收形式并无不当之处,中国应尽快开征社会保障税。 相似文献
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STEPHEN A. ROSS 《The Journal of Finance》1985,40(3):637-657
With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory. 相似文献
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来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制. 相似文献
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R. G. Coyle 《Futures》1984,16(6):594-609
The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations. 相似文献
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Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings. 相似文献
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This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials. 相似文献
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A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions. 相似文献
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This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance. 相似文献
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Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions. 相似文献