在中国境内无住所的个人取得工资薪金所得纳税义务问题解析

根据<中华人民共和国个人所得税法>(以下简称税法)及其实施条例(以下简称实施条例)和我国对外签订的避免双重征税协定的有关规定,<国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知>(国税发[1994]148号,以下简称"148号文")明确中国境内无住所的个人(因户籍、家庭、经济利益关系而在中国境外习惯性居住,如因学习、工作、探亲、旅游等而在中国境内居住的,在其原因消除之后,必须回到中国境外居住的个人①)非独立劳务纳税义务的所得范围如下:①在中国境内公司、企业、经济组织担任职务而取得的工资薪金所得;②在外国企业在中国境内设立的机构、场所担任职务而取得的工资薪金所得;③在税收协定所说常设机构担任职务而取得的工资薪金所得;④由于受雇或履行合同而在中国境内从事工作而取得的工资薪金所得.     

关于外籍个人所得税纳税义务的判断

本 文拟以纳税人取得工资 薪金所得为主,在逐一剖析各影响因素基础上,试图得出有关外籍个人所得税纳税义务判断的一般规律。外籍个人身份的判断按照国内税法和国际税收协定的基本精神,在我国,居民应就其取得境内境外全部所得承担无限纳税义务,非居民仅就其取得境内所得部分承担     

高校教职工工薪所得纳税筹划

工资薪金所得是高校教职工的主要收入,笔者根据工资薪金所得个人所得税的征收特点,以计征公式为筹划出发点,探讨高校教职工工资薪金所得个人所得税纳税筹划的新思路,并介绍了高校教职工工资薪金所得个人所得税纳税筹划的具体方法.     

股权激励所得的个人所得税计算探讨

PREFACE/前言股权激励对象取得的所得是与其任职、受雇有关的所得,属于股票期权形式的工资、薪金所得、应按"工资、薪金"所得缴纳个人所得税。文章从适用税目与纳税义务发生时间的确定、股权激励应纳税所得额的确定和三种股权激励所得个人所得税的计算方面进行了探讨。     

关于外藉个人所得税纳税义务的判断

本文拟以纳税人取得工资薪金所得为主,在逐一剖析各影响因素基础上,试图得出有关外籍个人所得税纳税义务判断的一般规律.     

新年明晰你的新税额(一)

2006年1月1日起开始施行新的《中华人民共和国个人所得税法》和有关税收法规,个人应对新税法规定下自身收入纳税情况进行一个全新的了解和计算。工资、薪金纳税几何?在一般情况下,工资、薪金所得以纳税人每月取得的工资、薪金收     

国家税务总局关于在中国境内担任董事或高层管理职务无住所个人计算个人所得税适用公式的批复

批复如下： 一、在中国境内无住所的个人担任中国境内企业的董事或高层管理人员（以下称企业高管人员），同时兼任中国境内、外的职务，其从中国境内、外收取的当月全部报酬不能合理地归属为境内或境外工作报酬的，应分别按照下列公式计算缴纳其工资薪金所得应纳的个人所得税：     

工资、薪金所得筹划三法

工资、薪金所得,是指个人因任职或受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及因任职或受雇而取得的其他所得.它是目前我国绝大多数居民家庭收入的主要来源,也是我国个人所得税的重要来源.个人所得税与百姓息息相关,如何有效进行工资、薪金所得的个人所得税的纳税筹划自然是大家非常关心的问题.     

浅议个人所得税之工资薪金纳税筹划

随着我国经济的日益发展,＂工薪族＂个人收入稳步增长,个人所得税支出占个人支出的比例也逐年提高,有关个人所得税的纳税筹划也就引起了＂工薪族＂的广泛关注。如何在依法纳税的基础上,正确开展纳税筹划、既能积极纳税,又能减轻实际税负成为大家关注的课题。本文以此为背景展开讨论,介绍了个人所得税之工资薪金所得纳税筹划的意义及几种常见情况的工资薪金纳税筹划。     

权威人士评说个人所得税法修改

2005年10月27日第十届全国人民代表大会常务委员会第十八次会议通过关于修改《中华人民共和国个人所得税法》的决定。决定对《中华人民共和国个人所得税法》作如下修改：一、第六条第一款第一项修改为：“工资、薪金所得，以每月收入额减除费用一千六百元后的余额，为应纳税所得额。”同时．对“个人所得税税率表一”的附注作相匝修改。二、第八条修改为：“个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…