税海短讯

浙江省象山县目税局成立纳税人维权服务中心。开设了纳税人维权服务热线和服务信箱,在征纳之间、纳税人之间建立了沟通平台,畅通维权渠道。由专业的税务师、会计师、律师进行纳税人维权活动。     

首届中国纳税人维权论坛在内蒙举行

8月18日－20日，由中国经济体制改革研究会、企业改革与发展研究会、中国人民大学主办，内蒙古自治区地方税务局、北京市国际税收研究会等单位协办，内蒙古自治区纳税人协会、纳税人报社等承办的首届中国纳税人维权论坛，在内蒙古自治区呼和浩特市隆重举行。经济、财税、法学等方面的专家、学者及企业家、政府官员，围绕依法     

法律救济调解 为纳税人排忧解难

今年来,湖北省南漳县国税局针对部分纳税人不知维权、不愿维权、不便维权的现状,树立征纳双方法律地位平等、纳税人合法利益至上的观念,跳出税务抓维权,着力构建纳税人法律救济调解机制,通过搭建第三方维权平台,无偿提供法律救济调解服务,给力纳税人维权,     

浅谈加强纳税人权益保护的对策

纳税人维权其实就是税务机关纠正自身执法过错;保护纳税人权益,就是督促税务机关切实履行其法定义务;在纳税人维权活动中,税务机关既是运动员,又是裁判员。虽然这些观点的正确性有待于进一步论证,     

纳税人知情权的法律保障

纳税人知情权作为纳税人的基本权利,既是纳税人税权不可或缺的内容之一,也是公民知情权在现代社会的一种表现形式。纳税人作为税收征收法律关系的义务主体,其在税收征纳过程中应当享有的权利常常被忽视。在市场经济条件下,作为纳税人取得并对等行使各项税权的基础性、前置性权利——纳税知情权亟需得到法律保障。     

纳税人维权好帮手

争议宜议不宜争,矛盾宜疏不宜堵。湖北省南漳县国税局针对纳税人维权意识不高、维权能力不强、维权渠道不畅的现状,着力构建纳税人维权机制,提前防范征纳矛盾,及时化解涉税争议,融洽了征纳关系,促进了税企和谐。成立维权机构广泛宣传纳税人权益据南漳县国税局局长薛荣清介绍,以往涉税争议只能通过行政复议、行政诉讼等渠道解决,耗费时间和精力较多,增加了纳税人的维权成本和国税机关的行政管理成本,还有些争议达不到行政复议、     

纳税人维权组织发展状况调查

近几年，随着纳税人法律意识的逐渐提高，各种形式的纳税人维权组织应运而生，在维护纳税人合法权益、促进“和谐征纳”方面发挥了积极作用。     

新时期用税权监督研究

正党的十八大报告提出,要加强党内监督、民主监督、法律监督、舆论监督。其中,如何制约和监督权力的运行,引起了社会的广泛关注。但是,长期以来财税部门重税款征收轻税款使用,学术界也较多地强调征税人的征税权力和纳税人的纳税义务,较少地提及纳税人的权利,尤其是对政府用税的监督权。因此,如何保证税款征收和使用全过程的完整规范,如何监督政府部门的用税权是一个不容忽视的重     

推进创新纳税服务工作

近年来，税务部门按照建设服务型政府的要求，大力加强和改进纳税服务工作，促进了征纳关系的和谐，改善了税务部门的社会形象。随着经济社会的发展，纳税人维权意识不断增强，服务需求不断拓展，对纳税服务提出了新的更高的要求。税务部门必须适应时代发展的新形势和纳税人的新期待，不断推进创新纳税服务工作。     

个人所得税,又到该调整的时候了

对于个人所得税的税制设计者来说,这是个"细活儿",需要依据宏观、微观的多种因素细致考察、测算,因为它们件件涉及纳税人的私人财产权和利益     

美国公司反收购战中毒丸计划的法律分析

公司反收购是现代公司控制权争夺过程中的必然现象，虽然有争议，但如果给予必要的法律约束，它对解决优化资源配置问题有巨大的促进作用。反收购措施起源于美国，美国历史上围绕收购与反收购的案例构成了美国反收购立法的重要组成部分。美国反收购实践展示了多种可能性，其中引人注目的是股东权利计划，又称“毒丸计划”，它已为我国的盛大网络公司对新浪公司的收购所采用，但在法理上股东权利计划并没有得到很好的研究和解释。本文主要针对美国公司反收购实践中的毒丸计划进行研究，从而论证毒丸计划在法律上的有效性。     

Learning in Public Organizations in 2010

The theme of this article is the future of learning in public organizations. It outlines a way of thinking that might underpin learning, and argues that, by the year 2010, public organizations could develop a radical approach to organizational learning that would make the concept more meaningful in their everyday practice. This approach is based on various shifts in the ways in which management is thought about and enacted. These changes are a movement away from the idea of 'the public manager' to a more relational notion: 'management in public'. The author explains what 'management in public' means, and discusses how it can be put into practice in order to transform learning in public organizations.     

3月并购:正常水平

并购是融资的一个重要途径,为了让读者了解国内外的并购形势,《国际融资》杂志和全球并购中心(并购公会)联合推出并购月数据报告,供读者参考     

Inequality in Mortality in Spain*

We analyse the evolution of mortality rates in Spain by age and gender between 1990 and 2018. We compare municipalities, ranked by socio‐economic status (SES) and grouped into bins of similar population size, to study changes not only in levels but also in inequality in mortality across the SES spectrum. We document large decreases in mortality rates throughout the period for all age groups, including children, even after 2000, and continuing after the Great Recession. These declines are stronger for boys and men, who had higher mortality rates to begin with. We find that inequality in mortality across municipalities was low among the young by 2018, while it was higher among adult men and older women. Inequality in fact increased over the period for older men. We explore the role of different causes of death and find that this increase in inequality is driven by stronger improvements in cancer‐related mortality among men living in richer areas. These improvements are not found among women, given their increases in mortality due to lung cancer.     

Development in medical underwriting in Germany

Life insurance companies generate profits primarily with life insurance and disability protection. Individual risk assessment serves to avoid adverse selection. The assessment of medical risks is based generally on the classification requirements of the reinsurance companies. For this reason the reinsurers provide the primary insurance companies with classification manuals. The manuals from the reinsurers differ only slightly. By means of three examples (heart diseases, cancer and HIV) the development for the last 30 years of underwriting in medical risks is explained in this article.     

Accountant stereotypes in movies distributed in North America in the twentieth century

We examine the accountant’s image in popular cinema, an influential medium that reflects and shapes social attitudes. After coding 168 characters on 41 characteristics, we use factor analysis to reduce these data to six factors and cluster analysis to identify five stereotypes: Dreamer, Plodder, Eccentric, Hero and Villain. Over time we find an increase in the representation of females, ethnic minorities, CPAs and CAs as movie accountants. Characters with CPAs or CAs are more likely to be Heroes than any other stereotype.     

农村信用社内部人控制问题突破路径

中国农村信用社普遍存在内部人控制问题,导致在"花钱买机制"的改革中法人治理结构的完善难于取得突破性进展.本文分析突破农信社内部人控制问题的难点,认为现行改革方案存在对制度演进的方向预见不足和对完善法人治理结构的长期性估计不足两方面的问题.从激励和约束两方面提出了农信社内部人控制问题的突破路径:确立渐进改革思路,分两步完成控制权的转换;加强金融立法,注重执行层面的政策设计;实施股权激励和"金色降落伞"计划;加强治理文化建设;强化监管,增大法人治理结构完善过程中的保障力量.     

会计师事务所发展应实施的三大战略

加入WTO以后,我国的注册会计师业务将逐步对外开放,允许国外注册会计师和会计师事务所来华从事会计师业务。这对我国的注册会计师和会计师事务所来说既是机遇又是挑战。一方面,国外的会计师和会计师事务所进来,可以带来国际通行的会计准则、先进的操作方法、经营理念以及一定的客户。另一方面,中国的会计师事务所也可以吸收国外的优秀人才、加强与国外的合作,做大做强,走向世界。因此即将开放的注册会计师业务将使国内会计师事务所面临重新整合的战略发展机遇期。 实施做大做强战略我国的会计师事务所相对国际四大会计师…     

Persistence in Equity Fund Performance in Brazil

We examine performance persistence in the large and growing Brazilian equity fund market from 2000 to 2012. We find a significant risk-adjusted spread between a portfolio of top- and bottom-performing funds, which supports the idea that performance persists. This spread remains after controlling for market, size, distress, and momentum risk factors and tends to be larger and more significant for a set of small and retail funds. The spread is mostly driven by the underperformance of the bottom decile of funds, which is consistent with the existence of some fund managers with insufficient skills to recover investment costs.     

爱在人间四月天——《林徽因传》读后感

提到林徽因,人们总是冠以“中国二十世纪第一美女和第一才女”之称,最津津乐道的。不外乎其感情生活,还有那首风格清新、脍炙人口的《人间四月天》,再不然就是“太太学堂”年代的英式文学气派。在读到张清平所著的《林徽因传》之前,我也曾在《读者文摘》与叶细细博客“民国女子系列”中得以熟知这个名字;读罢《林徽因传》全书,我才觉得以上评价都不免流于表面,甚至肤浅。