浅谈强化税务稽查若干问题及对策

税务稽查作为税务机关对纳税人实施有效监督的方式和手段，在税收征管工作中占有十分重要的地位，推进和强化税务稽查是提高税收征管质量的重要保障，也是深化税收征管改革的重要内容之一。强化税务稽查必须理顺稽查工作关系，加快稽查制度建设，规范执法行为，加大执法力度，建立司法保障体系和稽查监控机制。     

国外税务稽查经验及借鉴

当今,世界各国税务机关普遍重视稽查工作,一方面将财力、物力和人力向稽查部门倾斜,并借助科技力量和法律武器为税务稽查保驾护航;另一方面,加强税务稽查案源信息管理,以提高稽查工作的质量和效率。本文借鉴国外先进经验,提出了未来我国税务稽查应当在组织、流程以及法律保障等方面进行改进,以减少税收流失,提高全民纳税意识。     

浅议税务稽查预案制作

总局日前提出了要完善新的税收征管模式,在新模式下,税务稽查工作重点强调集约稽查。因此,需要建立一个科学的、高效的税务稽查机制。而现实的情况是,面对纳税人逃税手段的多样性及智能化,仅凭经验主义则无法有效地发挥税务稽查的打击震慑作用。对重点税源企业和复杂的经济业务以及避税行为等,一些稽查人员还没有足够的税务稽查工作经验,稽查的效能低下。本文关于税务稽查预案制作,从制作税务稽查预案的意义、主要内容、制作方法、应注意的事项等几个方面阐述了税务稽查预案制作的核心内容和工作建议,对推动税务稽查工作科学化、系统化、规范化、制度化有着十分重要的意义,税务稽查预案制作应是集约稽查必要的前置程序。     

税务稽查应由“收入型”向“执法型”转轨

当前,国税稽查工作存在着许多问题,最突出的是税务稽查工作指导思想上的偏差。由于上级对稽查工作的考核偏重于对稽查查补收入的考核,致使稽查局在确定工作目标和主攻方向时,侧重于查大户,完任务,抓入库,保收入,使税务稽查工作成为一种“收入型”稽查。在迷种状况下,稽查工和虽然中收任务的完成起到了积极的促进作用,但却严重地削弱了税务稽查查偷堵漏和打击税收违法行为等应有的职能作用,越来越不适应税收工作的实际情况。     

实施“复式稽查” 拓展监控手段

多年来，纳税人之间在购销核算过程中隐藏着关联偷税行为，一直是税务稽查工作急待探索、研究的问题。去年以来，淄博市国税局稽查局在开展整顿和规范税收秩序的工作中，结合稽查工作实际，创造性地提出并实施了以信息化为依托的税务复式稽查方式。复式稽查应用于现代税务稽查工作，丰富了稽查方式，提高了稽查监控管理水平，实现了稽查工作的新突破。     

建立和完善税务稽查激励与制约机制的几点构想

税务机构分设后,随着各级税务部门稽查机构的建立和完善,各项稽查工作的深人开展,税务稽查在整个税收征管过程中的作用已经从理论上得到了充分的肯定。因此,国家税务总局从1995年开始提出了税务稽查是整个税收征管工作的“重中之重”,并下发了(税务稽查工作规程)。从理论上规范了整个稽查操作程序,一定程度上体现了稽查工作的内部制约作用。     

浅议税务稽查预案制作

总局日前提出了要完善新的税收征管模式,在新模式下,税务稽查工作重点强调集约稽查.因此,需要建立一个科学的、高效的税务稽查机制.而现实的情况是,面对纳税人逃税手段的多样性及智能化,仅凭经验主义则无法有效地发挥税务稽查的打击震慑作用.对重点税源企业和复杂的经济业务以及避税行为等,一些稽查人员还没有足够的税务稽查工作经验,稽查的效能低下.本文关于税务稽查预案制作,从制作税务稽查预案的意义、主要内容、制作方法、应注意的事项等几个方面阐述了税务稽查预案制作的核心内容和工作建议,对推动税务稽查工作科学化、系统化、规范化、制度化有着十分重要的意义,税务稽查预案制作应是集约稽查必要的前置程序     

数字化税务稽查存在的问题与完善

目前,税务机关实行数字化税务稽查,不仅带来了全新的稽查理念,而且大大提高了稽查工作质效,在对稽查人员淡化责任的监督上更实现了根本性突破。然而,对于刚刚起步的数字化税务稽查工作而言,税收稽查的信息化较为滞后,稽查人员信息化知识技能较为欠缺,不可避免地     

中国式现代化视角下的税务稽查现代化路径探索北大核心

税收现代化服务中国式现代化是税务系统的重大政治任务。税务稽查是税收征管的一个重要环节,实现税务稽查现代化是顺应税收现代化、全面提升税收治理效能的必然要求。税务稽查现代化作为税收现代化服务中国式现代化的重要组成,应坚持以人民为中心,实现社会公平正义。立足我国税务稽查工作存在的现实问题,本文提出以集约高效的组织体系为保障,以法治思维规范税务稽查执法,以数字化转型打造智慧稽查,以协同共治推动治理型稽查建设,以综合性治理提升税务稽查效能,营造公平、公正的税收环境,助力实现中国式现代化。     

税务稽查质量探析及对策

近几年来，在我国经济迅猛发展而纳税人对税法的遵从度不高的情况下，税务稽查工作通过发挥监督、惩处、教育和收入等职能作用，有效地维护了税法的严肃性和税收经济的正常秩序，但离新形势下税务稽查工作的新要求还有一定距离，特别是稽查管理方面的精细化、科学化程度还不高。     

新形势下服务贸易跨境资金流动专项核查的重点、难点及建议

自2013年服务贸易外汇管理改革政策实施以来,受人民币兑美元汇率波动、国内经济增速放缓及美元加息预期等因素影响,服务贸易项下跨境资金流动出现暂时性失衡的局面,其对外汇局如何建立有效专项核查体系,疏导跨境资金流动异常,维护外汇收支均衡提出了挑战。为提高服务贸易专项核查的针对性和有效性,该文通过分析近年来全国服务贸易核查典型案例,以跨境资金流动异常专项核查为角度,归纳分析了分拆、关联交易、寻租空间、银行“展业原则”落实四个重点核查领域,就核查面临的行政管理合规与取证困难、强化监管与促进便利化、管理制度滞后于服务贸易业务等管理理念、人员转变方面难点,提出建立一体化监管拓展核查维度、建立预警机制加大查处力度、多渠道多措施促进核查人员转型、切实督导金融机构巩固改革成果等相关意见与建议。     

人民银行金融消费权益保护监督检查机制研究

作为国家的中央银行,人民银行承担着维护金融稳定的职责,加强金融消费权益保护是维护金融稳定的重要环节.2012年成立金融消费权益保护局以来,人民银行已初步完成了金融消费权益保护工作的组织构架、法律制度框架和投诉处理机制建设.随着金融消费权益保护工作的深入推进,必须建立金融消费权益保护工作评估体系和监督检查机制.本文结合我国当前监管现状,借鉴国外先进经验,提出构建人民银行金融消费权益保护监督检查机制的建议,以供参考.     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.