从莫里斯模型浅谈个税征收的信息非对称问题

在个人所得税征收中,税务机关和纳税人之间信息的非对称问题比较普遍.本文试图对莫里斯模型进行简单介绍,并根据模型对个征收中的信息非对称问题进行分析,最后提出建议和对策.     

我国税收征管效率的实证分析

税收征管效率是体现税务机关征税能力大小的一个重要指标。通过利用我国2010年-2020年的税收收入和其他相关数据，构建DEA模型，初步测算税务机关的税收征管效率，并在此基础上建立DEA-Malmquist指数模型对税收征管效率变化趋势进行动态分析。实证分析的结论：技术进步因素对税务机关的税收征管效率有着较大影响。并据此提出相应的改进建议，有利于税务机关收征管效率的提升，贯彻落实国家建设现代税收制度的政策。     

基层税务机关加强党建工作的新思考

文章指出了基层税务机关构建从严治党新格局迫在眉睫的现实背景,分析了基层税务机关党建工作存在的三个典型问题,并从四个方面提出了构建基层税务机关从严治党新格局的新思考。     

西部大开发——制度供求的视角分析

西部大开发作为一种国家经济发展计划提出已有五年之久了 ,从其产生到今天各方面反映来看是积极的 ,并产生了一系列初步成果。从制度安排的角度出发 ,从国家政府和民间经济主体两个角度对这项制度安排做出供求分析 ,并给出一定政策建议。     

税收征纳的博弈分析

在税收分配关系中征纳是一对矛盾,征税人和纳税人之间在经济利益上存在着对立性和相互竞争性,并表现出对不同具体目标的追求。本文从税收征纳的博弈关系出发,建立征纳博弈模型,并在模型的基础上分析征纳双方在征纳博弈中为了追求自身利益最大化而可能采取的策略。经过分析得出:为了规范征纳税行为,减少税收流失,应当加大对偷税行为的处罚力度,减少税务机关的检查成本,加强对税务机关的奖罚措施,建立有效的税收信用体系。     

税收征纳的博弈分析

在税收分配关系中征纳是一对矛盾,征税人和纳税人之间在经济利益上存在着对立性和相互竞争性,并表现出对不同具体目标的追求.本文从税收征纳的博弈关系出发,建立征纳博弈模型,并在模型的基础上分析征纳双方在征纳博弈中为了追求自身利益最大化而可能采取的策略.经过分析得出为了规范征纳税行为,减少税收流失,应当加大对偷税行为的处罚力度,减少税务机关的检查成本,加强对税务机关的奖罚措施,建立有效的税收信用体系.     

全球服务外包发展趋势及我国对策研究

文章首先分析了目前全球服务外包发展现状及国际服务外包市场特点,介绍印度和墨西哥两种典型的服务外包模型,分析出国际服务外包未来发展趋势。其次,分别从经济,就业,人力资本,技术革新及企业竞争力五个方面介绍了国际服务外包对母国和东道国的影响,阐述了国际服务外包和服务业国际直接投资的替代关系和互补关系。再次,文章分析了我国服务业发展现状及制约我国服务业发展的国内及国外因素,为下文提出政策建议做了理论准备。最后,文章从国家政府角度,外包企业及各级地方政府角度总结出一系列措施,对我们国家经济发展更加具有现实意义。     

税务会计的相关概念及发展研究

随着市场经济的不断发展,企业管理的要求越来越高,单纯的企业财务会计早已不能适应社会的发展,于是管理会计等概念应运而生。2006年企业会计准则的颁布与实施实现了会计准则的国际趋同。近年来我国的税收制度也不断完善,在此背景下,企业会计不仅要满足投资人、债权人等需要,又要适应国家政府机关尤其是税务机关征税的需要,同时还要满足企业内部管理的需要,于是,形成了财务会计、管理会计与税务会计三位一体的会计体系。本文仅就税务会计的概念模式及目前我国税务会计发展现状做分析。     

论个人所得税的统计调查方法

个人所得税在代扣代缴和自行申报两种纳税方式下,税务机关一般对提供的统计报表进行资料汇总、分析。但随着我国个人收入渠道的多元化,隐性收入和灰色收入的增加,税务机关的税收调查很难取得真实的数据资料。因此,必须研究进行其他方式的调查,为制定宏观个人所得税税收政策的提供依据。     

浅谈税务管理的环境约束和制度安排

税务管理是税务机关根据国家税收政策进行税款征收的管理活动,同时也是国家及税务机关根据经济状况和经济规律制定税收政策、对税收分配的过程进行组织、监督及管理.本文主要探讨了税务管理中的环境约束和制度安排,并从三个部分展开论述:首先概速了税务管理的概念,然后分别对税务管理的环境约束与制度安排作出具体的分析.     

也谈税收文化

落后的税收文化长期以来阻碍了我国税收管理水平的提高,桎梏着我国的征税人和纳税人,从征税文化、纳税文化和用税文化三方面分析得出构建和完善现代税收文化应加强宣传,转变理念;加强税收法制建设,加强税务机关建设,优化税收服务;摆正征纳双方地位,赋予纳税人真正的权力;增强用税的透明度,定期信息公开。     

Regional Taxation and Retailing: The Economic Geography of the Internet

It is well established in the economics literature that before-tax prices are not independent of sales-tax rates. This paper shows that a sales-tax imposed in a high tax region can decrease the tax-included price for a buyer in a low tax region who purchases from a seller in the high tax region. Therefore, it may be more profitable for Internet retailers to be located in high tax regions. An empirical analysis shows that automobile manufacturers in the European Union (EU) set higher before-tax recommended prices for countries with low indirect taxes. This may contribute to the explanation of the flow of Internet automobile sales from high tax countries to low tax countries in the EU.     

中国遗产税开征基础评析

遗产税是一个古老的税种,但是对于我国而言仍处于立法准备阶段。对于何时开征遗产税,理论界和司法实务界也是众说纷纭。对我国而言,虽然已经在一定程度上具备了一些条件,但还需要更多的完善。立法部门不必急于通过立法,而应该在立法过程中调动各方面的力量加强研究和论证,使遗产税法能够建立在民主和科学的基础上。     

Encouraging Tax‐Time Savings with a Low‐Touch,Large‐Scale Intervention: Evidence from the Refund to Savings Experiment

Low‐ and moderate‐income households often struggle to save, but the annual tax refund represents a prime opportunity for these households to save toward their financial goals or build their emergency savings. This paper presents the results of a randomized, controlled experiment embedded in a free tax‐preparation product offered in 2013 to low‐ and moderate‐income households. The experiment involved approximately 470,000 filers and assessed the impact of behavioral interventions on their savings behaviors. The results show that filers exposed to the treatments, which involved the established behavioral‐economics techniques of anchoring, choice architecture, and persuasive messaging, were more likely than a control group to save their tax refund and, on average, saved more of the refund. A follow‐up survey of these tax filers found that the treatments were associated with saving more of the tax refund six months after filing. The findings also show that anchors encouraging filers to deposit certain amounts are more effective than persuasive messaging emphasizing savings.     

论区域振兴战略中财税政策的法治化

区域振兴战略中财税政策在功能上要定位于宏观调控法,而避免单纯把财税政策理解为是政策优惠;在价值上要立足于差别对待的正义,强调发达地区与落后地区的互利共赢;在目标上要坚持科学发展观,强调财税政策对区域经济的可持续发展的贡献力。     

Valuation and firm investment and financing policies with personal tax biases

In this paper we examine firm financial policies in the presence of personal tax biases (e.g., favoring capital gains relative to interest and dividends). A form of the value additivity principle (VAP) for the tax bias case is established and applied to the firm's merger, investment, financial structure, and dividend decisions. As with the neutral tax VAP, the revised VAP requires transaction costless capital markets but does not require capital market completeness or competitiveness. Share value maximization is found not to be the proper goal for a firm that seeks to maximize the shareholders' current expected utility; however, it is found that share value maximization is generally a good approximate objective. Firm investment policy with financial structure irrelevance (owing to offsetting personal and corporate taxes) is examined assuming that the revised VAP holds.     

Business Groups and Tax Havens

Setting up affiliated companies in tax havens is a legitimate, but ethically dubious, business practice. This study examines the conditions under which emerging business groups tend to use such a business practice. Business groups in emerging economies have been operating in weak institutional environments with substantial government intervention and ineffective market-supporting institutions. Having offshore companies in tax havens enables the groups to bypass some market transaction costs and institutional constraints, and it also provides them the opportunity to evade taxes and hide illegal conduct, such as bribery. Empirical evidence based on a sample of Taiwanese business groups showed that business groups with a higher level of prosocial orientation established fewer offshore companies in tax havens, as manifested by their commitment of resources to establishing nonprofit organizations. In contrast, groups that have higher levels of product and international diversification tend to use this ethically dubious business practice. However, highly internationalized groups are less likely to do so when they have committed substantial resources to prosocial activities.     

税收遵从成本对企业税收遵从的影响分析——基于企业逃税模型

传统的在A-S逃税模型中加入税收遵从成本因素分析其对纳税遵从的影响只适用于个人纳税人。运用企业逃税模型分析税收遵从成本对企业纳税遵从的影响不仅更符合企业实际,而且在我国更有现实意义。本文以Virmani关于竞争性市场中两权合一的企业间接税的逃税模型为基础,加入税收遵从成本因素分析了税收遵从成本对企业税收遵从的影响,得出税收遵从成本对企业纳税遵从具有反向影响这一结论,并从税收征管、税制、税收环境三个方面探讨了企业税收遵从成本降低之策。     

税负转嫁视角下商品税对居民消费影响的实证研究

本文借鉴ELES模型,利用横截面数据对我国不同收入等级的城镇居民八类消费性支出进行了微观模拟,对其需求的价格弹性进行测算。在此基础上,分析了居民在消费支出过程中承担增值税、消费税和营业税的情况,对税负转嫁的方式和力度进行了实证评估。结果发现,我国商品税不具有明显的累退性,商品税“中性”特点显著。但在不同收入阶层之间税收负担份额是不同的,居民税收负担与商品税征税范围、税率等要素高度相关。基于此,提出要逐步降低商品税比重、进一步扩大“营改增”范围、完善消费税功能、以及将价内税改为价外税等政策建议。