税收征管、纳税遵从与税收优惠——对金税三期工程的政策效应评估

金税三期工程(以下简称“金三”)是提高税收征管能力的重要举措。本文基于全国税收调查数据,采用双重差分和三重差分评估了“金三”的政策效果,结果表明:(1)“金三”显著提高了纳税遵从度,促进了“应收尽收”;(2)“金三”促进了税收优惠政策的落实,提高了企业税收优惠政策的享受比例,促进了“应享尽享”;(3)虽然提高纳税遵从会使一部分税收不遵从企业实际税负上升,但促进税收优惠政策落实能够使更多符合条件的企业减轻税负,在两者的作用下,“金三”没有对企业总体税负产生显著影响。本文的研究论证了“金三”的双重效应,一方面优化信息系统,提高纳税遵从度,另一方面提升纳税服务质量,促进税收优惠政策的落实。     

The determinants of tax haven FDI

This paper examines the determinants of a multinational enterprise's (MNEs) decision to set up tax haven subsidiaries. We adapt the firm-specific advantage–country-specific advantage (FSA–CSA) framework and construct a number of empirically testable hypotheses. The analysis is based on a database covering 14,209 MNEs in twelve OECD countries. We find that the variety of capitalism of a MNEs home location and the level of technological intensity has a strong impact on this decision. We also find that the home country corporate tax rate has a minimal impact. This suggests that corporate tax liberalisation is unlikely to deter MNEs from undertaking this activity.     

Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda

Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical literature review. In this paper, we offer new insights by studying the phenomenon from the international business (IB) perspective. We survey the academic literature on the MNE and corporate tax planning to examine the extent of knowledge on this topic and identify areas that we hope will stimulate interest among IB scholars for further research. We find materials across disciplines that are relevant to IB readers. We examine 120 articles in 51 scholarly journals and classic books published during the period 1966-2017. We identify the key mechanisms and the firm characteristics that may influence corporate tax planning. We suggest a research agenda where IB research can make clear contributions.     

论我国个人所得税税收征管存在的问题与加强税收征管的几点建议

我国个人所得税征管过程中存在一些问题,如:税率偏高,税率档次设置不合理,税收调节贫富差距的作用不明显,全社会依法纳税的意识依然淡薄,税务部门征管信息不畅、征管效率低下,个人所得税的处罚远远不能到位等。本文针对这些问题进行了分析并提出了一些建议。     

COVID-19 and corporate tax avoidance: International evidence

Governments across the globe initiated various tax reforms in the post- Global Financial Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits. These developments created new realities in the international business environment by altering the costs and benefits of corporate tax management. Yet, we have a limited understanding of the effectiveness of tax reforms in controlling corporate tax avoidance at the global level. COVID-19 offers a litmus test for how corporates manage their taxes during the pandemic in light of past tax reforms. We use financial constraints and reputational costs as two contradicting theoretical perspectives to explain corporate tax avoidance during the crisis. Consistent with the financial constraints hypothesis, we find that firms avoid taxes amid COVID-19 to prevent liquidity crunches. Our study also highlights the role of country-level information and governance quality in curbing tax avoidance during extreme events like COVID-19. Our findings call for an immediate tax policy intervention to limit corporate tax avoidance during the ongoing pandemic phases.     

我国个人所得税征管现状及改革的思考

目前,我国个人所得税征管中存在着征管制度不健全,征管效果不理想;个人所得税占税收总额比重过低,工薪阶层成纳税主体,未体现税负公平等主要问题。应改革现行税制模式,实行综合与分类相结合的税制;调整和简化税率结构,采用更加灵活的费用扣除标准;增强纳税人的意识,完善个人信誉约束机制;加大对偷税逃税行为的查处、打击和惩罚力度。     

Commodity tax harmonization and the location of industry

We study the positive implications of commodity taxation and tax harmonization under the destination and origin principles when firms are monopolistic competitors facing variable demand elasticity and segmented markets. Our emphasis is on the international location of firms in the presence of market size asymmetries and trade costs. Under the destination principle, an increase in the tax rate of a country always causes some firms to relocate to the other. This effect may be reversed under the origin principle when economic integration is deep enough. Under tax harmonization the choice of a common tax principle is irrelevant for the market outcomes and for the global tax revenues. It affects, however, the distribution of revenues between small and large countries.     

Measuring Ethnic Community Involvement: Development and Initial Testing of an Index*

This paper builds on the work of Chaganti and Greene, who distinguish between ethnic minority entrepreneurs/small business owners who are very involved with their ethnic community and those who are not. We extend their work by developing an Index of Ethnic Community Involvement based not only on personal but also business characteristics. We utilize a large sample size (698 interviews with entrepreneurs), drawn from five ethnic groups, and develop a valid and reliable (0.69) Index of Ethnic Involvement (IEI) with a strong emphasis on social capital theory. Our initial analysis shows the IEI predicts some personal and business characteristics. Future development will include building regression models to predict business outcomes. The IEI, when fully developed, promises to be useful for targeting assistance, education and training programs, and policy initiatives for entrepreneurs and small business owners according to the level of ethnic community involvement.     

Fighting multiple tax havens

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a “big bang” multilateral agreement. The sequentiality may even prevent the process from being completed successfully. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their “tax haven business” more profitable and shifts a larger share of rents to these remaining tax havens, making them more reluctant to give up their “tax haven business”. Moreover, the outcome of this process, reducing the number of tax havens, but not eliminating them altogether, may reduce welfare in the OECD.     

Optimal tax and debt policy with endogenously imperfect creditworthiness

This paper studies the patterns of optimal tax rates and borrowing in a developing country characterized by a costly tax collection. Its access to the international credit market is determined by the efficiency of the tax system, the relative bargaining power of creditors, and the outstanding debt. Country risk modifies considerably the pattern of taxes and borrowing in recessions. The tax rate exhibits strong counter-cyclical patterns in economies operating close to the credit ceiling, whereas the tax rate exhibits very few cyclical patterns in economies operating on the elastic portion of the supply of credit, where country risk factors are absent.     

发展中国家现代服务业与税收政策:理论模型与经验分析

我国现代服务业发展是近期研究的热点问题。对准特定要素模型做适当的拓展,能够较好地解释发展中国家现代服务业的形成条件。根据该模型,发展中国家的现代服务业发展一般会遇到产出和技术进步停滞的"瓶颈"期,这时需要通过适度外资的引入和税收政策支持来助其进入新快速发展期。基于该模型,本文利用我国1998-2010年31个省(市)的面板数据,对税收政策和外资影响生产性服务业进行经验分析。研究表明,我国生产性服务业正处于"瓶颈"期,税收政策运用和适度外资引入都对现代服务业发展具有推进作用。因此,正在进行的现代服务业税改试点、增值税扩围和资源税改革恰逢其时,值得重视。     

A minimum corporate tax rate would be harmful for both high and low tax countries

Conclusion  The corporate tax policy of the new EU member states does create pressures for some of the old member states to reduce their corporate taxes, in particular statutory corporate tax rates. But reacting to this pressure by enforcing mimimum tax rates in the EU would be counterproductive. It would slow down the economic catching up process in eastern Europe and question the competitiveness of the entire EU as a location for investment compared to other countries and regions in the world economy. There are potential benefits from more coordination in the field of corporate taxation, but this coordination should aim at removing tax obstacles to border-crossing investment and at reducing the compliance costs of the tax system. This requires targeted measures in the area of tax base coordination. Introducing minimum corporate tax rates, in contrast, would be harmful for both high and low tax countries in the EU.     

综合与分类相结合的个税改革:半二元模式的选择与征管

从国际上看,个人所得税制模式的演化主流不再是综合所得税制,而是综合与分类相结合的混合税制。这种混合税制主要包括半综合、半二元和二元税制三种类型,三者在公平与效率上各有长短。如果我国将要建立的综合分类税制既要注重收入分配的公平,又要注重经济发展和税收管理的效率,那么大分类、小综合的半二元税制模式应当是较理想的选择。在税制设计上,可把目前的11类所得整合为三大类:劳动所得、资本所得和生产经营所得,分别适用不同税率和进行税前扣除。在征收管理上,这种税制模式便于继续实施以个人为纳税单位及代扣代缴、分期预缴和年度申报相结合的纳税方式,其中工薪所得宜实行累积扣缴法,使大部分纳税人在纳税年度结束后无需申报。这种相对简便的税制模式不仅适应了公平与效率兼顾的个税改革趋势,而且便于与现行分类税制衔接。     

Chinese tax changes and offshore comparisons

Lipsher delivered the following observations and remarks in Shanghai to a group consisting primarily of Chinese tax professionals. The size and composition of the group marked an achievement that validated the close to two decades that Lipsher has lived in China—especially since January 1, 1994, when the first national tax law came into effect. He was in China here when the first, six‐page tax law went into effect. Simultaneously, on that very same day, a new U.S. tax law came into effect. Only that law was 1,447 pages long! His remarks offer an overview of tax‐law changes in China and the advantages of offshore tax benefits from the perspective of an American who has lived and worked in the Chinese business environment as a tax expert as it has evolved and matured. © 2009 Wiley Periodicals, Inc.     

The profile of women entrepreneurs: a sample from Turkey

This research was carried out among 220 married women in business in Ankara. Its aim was to determine the profile of women entrepreneurs. A random sampling method was used and data were collected through individual interviews (face‐to‐face). The study examined working status, reasons for being in business and the types of businesses involved. It examined the difficulties experienced in starting up and maintaining the businesses, the risks involved, earnings, the characteristics of the entrepreneurs and future planning. Government rules and regulations were considered, as was the willingness of women entrepreneurs to participate in training programmes. The women’s ages, educational levels and the extent of their business experience were also examined.     

Tax policy and entrepreneurship: empirical evidence from Sweden

This paper examines the relationship between income taxes and the decision to become self-employed using data from Sweden. By making it possible to track a large number of individuals over extended time periods and across a number of tax rate changes while controlling for important additional determinants, available tax-return information from Sweden allows for statistical estimation of the influence that income taxes have on the probability of becoming self-employed. The changing tax rate structure combined with the fact that the Swedish tax system does not provide additional tax benefits to small-business entrepreneurs compared with those who work as employees provides a powerful setting through which to examine the tax rate structure’s influence on individuals’ choice to become self-employed. Contrary to many earlier studies based on US data, this paper finds that both average and marginal taxes have a negative impact on the decision to become self-employed.     

女性特质与创业发展绩效分析

女性创业者个人特质与其创业发展绩效具有一定的相关性,通过对创业女性的抽样调查,得出女性创业者的自我效能感和情绪智力越高,就越有可能取得更高的创业发展绩效;学历对女性创业发展绩效有显著影响,与创业不成功者相比,女性创业成功者多具有自我效能高、情绪智力高、学历高的"三高"特质。     

Double income taxation as a response to tax competition in the EU

The following article discusses the undesired consequences of tax competition and presents a proposal for tax reform derived from a very general normative basis: the idea of exchange between governments and taxpayers and the principle of equality. The aim is to tie tax competition to jurisdictional competition in general and thereby maintain tax competition as a productive procedure instead of abolishing it by harmonising tax systems. Surprisingly, systematic double taxation of income, as factor income following the source principle and as citizens' income following the residence principle, is one element of the solution. The other is unitary taxation of business income.     

浅析企业税收风险的成因与防范

目前，企业讨论最多的是财务风险、审计风险等，忽视了税收风险对企业影响。但随着经济的迅猛发展和交易的复杂多变性以及税收征纳过程中许多不确定因素的逐渐增多，税收风险也日益引起了人们的注意。税收风险按主体分为：企业（纳税主体）税收风险和税务部门（征税主体）税收风险。本文主要在分析产生企业税收风险原因的基础上，浅析其防范的措施，以便减弱税收风险对企业的负面影响。     

高职校税务模拟实验教学存在的问题及对策研究

实验教学是培养学生的创新能力、提高学生的科学思维能力和动手能力的重要手段.税务专业由于自身的一些特点,需要进行模拟实验教学.同时,模拟实践教学对于提高学生的动手能力和综合素质,适应市场对人才的需求都有着十分重要的作用.本文分析了高等职业学校开展税务模拟实验教学的意义,分析了目前税务模拟实验教学中存在的问题,并且从软硬件投入、教学体系的完善、师资力量的加强和实习基地的完善等多个方面提出了一定的解决措施.