电子商务环境中的国际税收管辖权冲突及其对策

电子商务的出现，在给国际商贸带来无限商机的同时，也给国际税收管辖权带来巨大挑战．尤其是收入来源地管辖权中长设机构的认定出现困难。美国从保护本国利益出发，提出收入来源地管辖权让位于居民管辖权的主张。我国作为一个发展中的国家，应坚持收入来源地管辖权和居民管辖权并重的原则．并加强电子商务环境下如何坚持这一原则的理论研究与实践探索。     

新税法消除重复征税及进一步优化

由于大多数国家同时实行居民税收管辖权和收入来源地税收管辖权．容易造成对跨国投资者的重复征税．实质上构成对跨国直接投资的税收歧视。目前．在国际税收理论与实践中普遍认可的做法是．承认来源地税收管辖权的优先地位。即由东道国先行征税后．由投资者母国在行使居民税收管辖权时．采取一定措施消除国际重复征税。     

保险中介市场化发展模式对我国保险业改革发展的意义

近年来，我国保险中介市场呈现出持续、快速、健康发展的良好势头，在保险业发展中发挥着越来越重要的作用。截止到2006年6月30日，我国保险市场中共有专业保险中介机构1980家，其中保险代理机构1463家，保险经纪机构284家，保险公估机构233家；兼业代理机构13．4万家；保险营销员148．3万人。2006年上半年，全国保险公司通过保险中介渠道实现的保费收入为2427．78亿元，占全国总保费收入的78．82％，保险中介已经成为保险业服务社会的主要渠道。保险中介的发展完善了我国保险市场结构，把市场化机制引入到保险市场，使保险市场格局发生了重大变化，推动了保险市场监管体制和运行机制创新，焕发了保险业的生机和活力，提升了保险业服务社会主义和谐社会建设的能力。     

单一收入来源地管辖权制度问题探讨

国际税收问题和各个国家的税收管辖权的确立密切相关。当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种，由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。多种管辖权的同时使用不符合国际税收的经济效益和公平，实行单一的收入来源地管辖权有利于国际经济交往，有利于国际经济的公平竞争，实行单一的收入来源地管辖权制度是国际经济发展的必然趋势。     

对发展网络保险若干问题的思考

随着我国入世及外资保险公司的进入，中国保险业面临激烈的市场竞争，本通过对国内外网络保险现状，趋势的分析，指出发展网络保险是我国入世后发展保险业的必然选择，并对如何发展网络保险提出了若干需要思考的问题。     

我国保险专业代理市场现状与对策研究

近年来我国保险市场发展迅速,截至2011年底,保费收入达1.434万亿元,伴随保险业的繁荣,我国保险专业代理机构也有了显著发展。由于我国保险专业代理市场起步晚,在迅速发展的过程中产生了大量的问题。本文试图通过对我国现有保险市场状况的分析来发现专业代理市场存在的问题,并提供可供借鉴的对策建议。     

保险中介监管特征和趋势探讨

一、引言 保险中介是现代保险市场的重要组成部分。伴随着保险业的快速发展,保险中介也得到了长足发展。截至2011年底,全国共有保险专业中介机构2554家,保险兼业代理机构195518家。其中,全国性保险代理机构32家,区域性保险专业代理机构1791家;保险经纪机构416家,保险公估机构315家。2011年,保险中介实现保费收入1．2万多亿元,     

改进保险兼业代理监管的几点思考

近年来,保险兼业代理发展迅速,为我国保险业的发展做出了巨大贡献,但同时兼业代理市场存在着许多不容忽视的问题。本文分析了当前我国保险兼业代理市场存在的主要问题及其原因,认为必须改革保险兼业代理机构的市场准入规则,利用网络技术加强非现场监管,改进监管方式,加大监管力度,才能有助于问题的根本解决。     

改进保险兼业代理监管的几点思考

近年来,保险兼业代理发展迅速,为我国保险业的发展做出了巨大贡献,但同时兼业代理市场存在着许多不容忽视的问题.本文分析了当前我国保险兼业代理市场存在的主要问题及其原因,认为必须改革保险兼业代理机构的市场准入规则,利用网络技术加强非现场监管,改进监管方式,加大监管力度,才能有助于问题的根本解决.     

中国内地与香港间的公司跨境所得双重征税问题探讨

由于内地在居民税收管辖权下采取了限额抵免制度,而香港行使单一的收入来源地管辖权,因此目前两地间的双重征税问题主要因两地的收入来源地管辖权的冲突,即对同一所得的来源地判定和适用的具体税制的差异而引起。虽然1998年《内地与香港特别行政区关于对所得避免双重征税的安排》在很大程度上缓解了两地的所得双重征税问题,但《安排》中仍存在一些不确定性,使得这一问题还有待进一步解决。     

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.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.