环境保护税税收优惠制度的影响研究

环境保护税开征两年多来实施略见成效,主要通过设置三个方面的税收优惠条件引导其向绿色发展。但伴随着环保税带来的部分企业减税、部分地区环境治理有了不同程度的成效,也存在部分税率设置不合理以及对不同地区中小企业减排激励效用不明显等问题。文章通过对环境保护税税收优惠制度进行梳理、评估、考察与评价的制度研究,对环境保护税税收优惠制度的实施效果进行深入分析,实现绿色发展的政策性引导。     

税收支持中小企业发展之我见

近年以来,在国内外多种因素的影响下,中小企业面临着前所未有的发展压力。为了助推中小企业的发展,国家从税收政策上给予了中小企业很多优惠。通过对税收优惠的分析,归纳出税法两大主体对中小企业的主要优惠措施,从中小企业发展最重要的高新技术角度出发,探讨税收优惠对中小企业发展的重要作用。     

我国税收平等原则的践行之路 ——以国企和民企所得税税收优惠制度比较为视阈

在政策肯定国有资本和民营资本共同发展的前提下,国有企业和民营企业间的所得税税收优惠差异对此提出了难题,也阻碍了税收平等原则的实现.然而,税收平等原则作为税收原则之一,无疑有其理论基础和现实需要.完善我国税收平等原则,应以税收平等原则对税收优惠制度进行矫正,立法内容上以目的为标准分类设计税收优惠,且完善国企和民企所得税税收优惠制度.     

计划征收制对我国中小企业运用税收优惠的影响

税收优惠政策是税收法律制度的一个重要组成部分，是一个国家在总的税收政策不变的前提下，为实现一定的政策目标或适应某些特殊情况的需要，对某些课税对象、纳税人和地区给予照顾或鼓励而采取减轻或免除税收负担的措施。本文着重论述了计划征收支队我国中小企业运用税收优惠的影响。     

农民合作社税收优惠之探讨

对农民合作社实行税收优惠,是世界各国的基本做法。我国学界也极力主张给予农民合作社税收优惠。因此,本文介绍了国外合作社税收优惠的立法实践及其启示,并对我国农民合作社税收优惠法律制度的构建进行了初步探讨。     

计划征收制对我国中小企业运用税收优惠的影响

税收优惠政策是税收法律制度的一个重要组成部分,是一个国家在总的税收政策不变的前提下,为实现一定的政策目标或适应某些特殊情况的需要,对某些课税对象、纳税人和地区给予照顾或鼓励而采取减轻或免除税收负担的措施.本文着重论述了计划征收支队我国中小企业运用税收优惠的影响.     

社区基金会税收优惠制度研究

社区基金会来源于社区,服务于社区,是社区治理创新的重要形式。税收优惠制度是引导资源合理配置,促进社区基金会发展的重要手段,但是目前我国基金会税收优惠制度并不健全,分析国内基金会税收优惠制度的缺陷,完善社区基金会税收优惠制度,有助于社区基金会可持续发展。     

税收优惠激励高新技术产业发展的经济学分析

在知识经济时代,高新技术产业发展是经济增长的战略性举措。由于高新技术产业具有准公共产品性、外溢性、风险性、信息不对称性等自身的特殊性,税收优惠的介入以激励高新技术产业发展成为必要。税收优惠从人力资本、研究与开发以及风险投资等方面对高新技术产业的发展产生重要的经济影响。但是,目前我国对高新技术产业发展的税收优惠激励在制度上还存在缺陷,应该予以矫正。     

税收优惠制度刍议

税收优惠是课税要件的重要组成部分,直接关系税法整体功能的发挥.本文回顾我国税收优惠制度的现状,分析其优缺点,并在此基础上提出完善税收优惠制度的建议.     

鼓励企业吸纳大学生就业的税收优惠法律制度评析

大学生就业难问题在市场经济背景下日益突出。从法理、经济法、实践角度评析国家运用税收优惠法律制度鼓励企业吸纳大学生就业的合法性、合理性,评析税收优惠对劳动供给和劳动需求的影响,探讨税收优惠在实践中的适当性、在促进产业结构升级中的作用及可能产生的寻租行为等问题。阐述了以税收优惠的法律手段解决大学生就业难问题符合税收效率原则、可扩大大学生就业、促进市场劳动力结构和产业结构的优化升级等理论依据。促进大学生就业的税收优惠政策作为一项尚未成熟的政策,需要国家兼顾各个层面的利益,在实践中加以不断完善。     

Fiscal incentives and local tax competition: Evidence from China

This paper explores how fiscal incentives affect capital tax decisions by local governments in the Chinese context. We develop a model in which local governments, facing different fiscal incentives, compete for mobile capital over corporate taxes. The key prediction of the model, borne out in data from Chinese cities over the years 2004–13, is that an increase in the local corporate income tax-sharing ratio, proxying local fiscal incentives, makes city governments’ horizontal tax reactions stronger. Our results contribute to the fiscal federalism literature by providing evidence in support of the argument that fiscal incentives faced by local governments significantly shape their policy choices. Additionally, we provide explicit evidence on local tax competition within provinces in China, which has long been regarded as one of the driving forces of China's rapid economic growth.     

Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for small and medium sized enterprises (SMEs). This study compares incentive effects of such reforms on the SMEs’ investment decisions adopting a simple present value model. Ceteris paribus, tax rates and depreciation rules vary in the model simulation, while the application of historical cost accounting method in inflationary phases leads to fictitious increases in nominal net present value. Apart from the construction of international ranking, country-specific patterns of reform effects are also illustrated. This paper was presented at the 61st Congress of the International Institute of Public Finance (IIPF) held in Jeju Island, Korea in 2005. The authors are grateful to discussants and participants at the conference. Special thanks to two anonymous referees for helpful comments. Responsibility for errors remains the authors’.     

Bank credit,public financial incentives,tax financial incentives and export performance during the global financial crisis

This paper investigates the extent to which access to credit, public financial incentives and tax financial incentives affect export performance using the EU-EFIGE/Bruegel-Unicredit data set, covering firms within Austria, France, Germany, Italy, Spain, Hungary and the UK during the 2008 global financial crisis. The results show that firms receiving credit or benefiting from public financial incentives display higher export intensity and export a greater number of product lines compared to those that did not, especially in countries with better access to credit and/or financial incentives during the crisis. Further, firms benefiting from tax financial incentives show a better export performance compared to those that did not, regardless of the degree of access to credit and/or financial incentives in the country in which they operate. In addition, the effect of access to credit and public finance incentives on export performance is found to be size-dependent, while the effect of tax financial incentives is not. We suggest that governments should promote publicly funded financial incentives along with conventional schemes, such as R&D subsidies, to promote exports, particularly during a period of financial crisis.     

软件企业技术开发业务营业税及附加问题分析与对策研究

通过对国家财税部门下发的软件企业税收政策进行解读和分析,结合主管税务机关的实际纳税要求、软件企业技术开发业务的实际情况及对技术开发合同内容的合理认定,对软件企业如何利用优惠政策,依法计税,合理避税等问题进行了深入研究,提出了相应对策。并以黑龙江省地税局为例进行了介绍。     

我国R&D税收激励程度的国际比较研究——基于B-Index模型

本文运用B-Index模型,计算出我国一般企业、中小企业、高新技术企业在新企业所得税法实施后的税收补贴值分别为0.1382、0.1036、0.0732,这一税收补贴值处于OECD公布的《2009年度科学、技术、产业记分榜》所考察的38个国家中第14位,中小企业R&D投资的税收补贴值处在第20位,高新技术企业税收补贴值处中小企业中第24位,处在大企业中第23位。按照免税条件下计算的税收补贴值来比较,中小企业处在第11位,一般企业处在第7位,高新技术企业处中小企业中第16位,处在大企业中第13位。研究表明,中国属于R&D税收激励强度较大国家,但在强度较大的19个国家中排名靠后。中国R&D税收激励政策的改革方向应当适当增加税额型优惠、完善税基式优惠。     

诚信纳税激励机制设计

完善的诚信纳税激励机制要求正激励手段与负激励手段并用。我国长期以来激励手段过于单一，且以负激励为主。在税收征纳博弈过程中，引入正激励手段尤其是精神奖励可以起到激励纳税人诚信纳税的效果。因此，我国应落实正激励措施，构建和完善相应的奖励制度。     

Steuerliche Förderung von Forschung und Entwicklung in KMU — Irrweg für Deutschland?

To foster R&D activities, German industry lobbyists and policymakers are discussing the introduction of tax incentives for R&D in small and medium enterprises (SME) — all the more because Germany is one of just six of the 35 OECD members without indirect R&D support. Based on a critical assessment of the arguments provided, we conclude that international experiences with R&D tax incentives are not as promising as often suggested. An appropriate transfer into the German tax system, considering its specificities, appears to be technically difficult. The high level of heterogeneity of German SMEs population suggests that not every SME requires R&D to be innovative, because empirical evidence shows multiple diverse innovation patterns that demand other forms of support. Acknowledging the existing range of SMEs, we propose that instead of introducing R&D tax incentives, the debate should be focused on how to strengthen and develop the existing innovation policy mix for SMEs.     

中小企业税收筹划存在问题及对策研究

随着经济的全球化,市场竞争的日益激烈,税收筹划对中小企业的生存及发展具有重要的现实意义.本文从中小企业税收筹划的必要性入手,探讨了现行状况下我国中小企业在税收筹划方面普遍存在的问题,并提出了相应的改进对策.     

发达国家中小企业税收政策对我国的启示

发达国家非常重视中小企业,采取种种税收鼓励措施扶持其发展。我国没有建立起规范的中小企业税收制度,政策优惠力度不足,增值税制不完善,需要进一步建立与完善有利于中小企业发展的税收政策体系,提高税法级次,调整现行政策,加大对中小企业的税收支持力度,促进中小企业的快速发展。     

财政分权、政府行为与地区经济增长

分税制以后,经济增长的主要政治推动力从中央政府转到地方政府。政府行为的市场化不仅为地区经济增长提供了推动力,也为地方政府官员运用现有权力和可控资源进行寻租提供了可能。从地市级层面上探究地方政府行为对银行信贷与经济增长关系的影响,并将官员腐败纳入地方政府产生干预行为的动机,可以发现,地方政府在多重利益驱动下产生的银行信贷干预行为,会对不同地区和不同类型的地市经济产生不同的影响。财政激励、晋升激励、腐败都会对银行信贷与经济增长的关系产生重要影响,但在地区之间存在差异,而且三种利益动机驱动下产生的信贷干预行为的影响程度同样存在差异,其中晋升激励和腐败行为的影响更大。