浅析选择一般纳税人和小规模纳税人身份的税收筹划

根据增值税暂行条例及其实施细则的规定,以实例的方式阐述了一般纳税人和小规模纳税人身份选择的税收筹划,旨在通过税收筹划降低企业的税务成本和税务风险。总之,为了使企业的税务成本降低,对纳税人来说,进行纳税人身份选择的纳税筹划有其必要性。     

浅析增值税纳税人身份的税务筹划

税收筹划是当前理论界的热门话题,如何在不违背税法的前提下,有效地规避税收,也是纳税人所关注的.本文就增值税纳税人身份的认定,对无差别平衡点原理在增值税税务筹划中运用的方法进行了探析.     

增值税纳税人身份筹划误区及指正

关于增值税纳税人身份的筹划已经覆盖了所有《纳税筹划》、《税收筹划》、《税务筹划》等涉及纳税筹划的教材、编著和著作,其中不少理论和案例给纳税人和学习者制造了种种误区。本文以现行有关法律和法规为基础,对各种误区进行了逐一辨析。     

关于企业税收筹划的探讨与分析

税收筹划是在合乎税法等法规的前提下,通过对组织结构、产品业务和交易重新设计,实现最低税负,达到企业税后财富最大化的目的。税收筹划首先要充分了解税法相关规定,这是税收筹划的基础。其次从企业的性质选择入手,设置企业的时候就要想清楚,设立哪类企业最好。一般讲来主要是内资和外资企业、分公司和分支机构的选择问题。在我国外资有许多优惠政策比如两免三减半,再投资退税等;由于分公司独立纳税而分支机构与总公司合并纳税,因此一般而言如果两个公司有一方亏损一方盈利则考虑设立分支机构,双方盈利则考虑设立分公司,并且将其设立在所得税负低的地方。再次是注意纳税人身份的选择。纳税人身份的选择主要考虑是选择一般纳税人还是小规模纳税人。     

浅析纳税人身份的筹划

无论是新办企业，还是老企业扩大规模，经常会遇到选择增值税纳税人身份的问题。选择不好．对税负有较大影响。增值税有两类纳税人．一类是一般纳税人，另一类是小规模纳税人。前者要同时达到销售额符合标准和会计核算健全这两个条件，后者无需受此限制。作为增值税的纳税人，实务中，是当一般纳税人好呢还是做小规模纳税人好呢？     

增值税纳税人身份选择的筹划及其风险防范

我国的增值税是一种凭票管税的税种,对一般纳税人实行凭票扣税,而小规模纳税人不能开具专用发票,只能开具普通发票,其应纳税额则按简易方法计征。本文主要采用定性分析和定量分析相结合,从财务学的风险观念出发,来谈如何规避或减小增值税税收筹划的风险,本文建议在筹划时充分利用这些风险因素隐藏的价值,提高税收筹划方案的确定性和价值。     

浅析铁路运输业营改增后的增值税税收筹划

自2014年1月1日起,铁路运输业纳入营业税改征增值税试点范围,铁路运输企业生产经营活动的各个环节均发生了翻天覆地的变化,根据交通运输行业营改增的情况来看,税负均有所提高,本文将从增值税税收筹划的内涵角度入手,在纳税人身份选择、利用货币时间价值和延迟缴纳税款三个方面对铁路运输企业增值税税收筹划进行分析,以期找到适合铁路运输企业自身实际的税收筹划。     

增值税链条中断点的纳税筹划

由于增值税环环相扣的特点,免税和纳税人身份类别都可能造成增值税链条的中断。当增值税链条出现中断时,纳税人经营行为就存在多种选择,因此,链条中断点给纳税人提供了纳税筹划的空间。本文拟就增值税免税政策及纳税人身份类别,讨论增值税链条中断点的纳税筹划。     

对个人所得税纳税人筹划分析

我国个人所得税法将纳税人分为居民纳税人和非居民纳税人,两类纳税人分别承担着不同的纳税义务,本文就纳税人身份的不同及案例分析,提出了不同的纳税人的筹划策略。     

关于企业纳税筹划空间的研究

纳税筹划是指纳税人为了减轻税收负担和实现涉税零风险而采取的合法手段对自己的经济活动进行筹划安排的总称。在国外,合理合法的税收筹划几乎“家喻户晓”,它是以纳税人的一项基本权利的身份而存在的。我国的税收筹划虽然处于起步阶段,但是由于入世后纳税人的迫切要求,加之市场经济环境和条件的日益成熟,开展税收筹划正逢其时。     

Charitable contributions and tax price elasticities for nonitemizing taxpayers

This paper uses a balanced panel of taxpayers to examine the price and income elasticities for charitable contributions for nonitemizing taxpayers. One-way and two-way static fixed effects models are used to estimate these elasticities. Additionally, this paper incorporates dynamic panel analysis within the constraints of the data. The data are from the Individual Tax Model File panel of taxpayers, maintained by the University of Michigan. This paper finds no significant price elasticities for nonitemizers. The results of this paper would argue that there is no compelling economic reason to extend charitable contribution deductions to nonitemizers.     

谈我国纳税人权利清单的缺失

我国修订后的《税收征管法》首次对纳税人权利作出了较为集中、明确、充分的规定,但与发达的民主宪政国家法律中纳税人权利清单内容的深度、广度以及所体现的理念、柔性和人权精神以及周到体贴等方面相比,差距实在太大。本质差别在于：前者只是限于规定税收征管过程中的纳税人的一般性权利,而后者是从宪政和主权在民的角度来配置纳税人的权利的。     

违法代开发票的危害性及对策

发票管理是税收征管的重要环节,是税务部门有效掌握税源和监控税源的基础性工作和有效措施。发票管理制度不健全,纳税人不按规定使用发票,消费者不按规定取得发票等问题一直是发票管理中存在的突出问题。因此进一步强化发票的管理,打击发票违法违章行为,成为当前税收工作的一项重要内容。针对这些问题,通过深入的思考与研究,从违法代开发票的表现形式及危害入手,找出了一些有效的治理措施,根本地解决了这些问题。     

基于心理契约的中西方税收文化差异比较

心理契约不仅存在于雇佣双方之间，也存在于其他社会群体之间，包括税收征纳主体之间。税收心理契约至少存在两个层次：一是纳税人和用税人之间的心理契约；二是纳税人和征税人之间的心理契约。中西方正是在这两个层次上的心理契约存在着差异，从而导致在税收文化上呈现不同的特点。     

Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers

This article estimates, for the Spanish personal income tax, the elasticity of reported gross income to marginal tax rates. The identification of this elasticity has been performed using the reform approved by Law 35/2006, which came into force in January 2007. The elasticities obtained suggest the existence of important efficiency costs, with significant regional differences. The average elasticity estimated for Spain as a whole is 0.676. However, this elasticity is highly dispersed throughout the Spanish administrative regions, which indicates the unequal power of distortion of the tax. Thus, households whose principal source of income is salary display an elasticity of 0.337, compared to 0.682 for households whose main income source comes from business or savings. Lastly, a positive correlation is also detected between elasticity and income level: an elasticity of 3.6 is reached for taxpayers with an annual gross income exceeding 100 000€.     

关于大型矿业公司的税务筹划的方法及运用

税务筹划是近几年企业管理中的一个热点话题，如何在恪守税法和不违背企业发展目标的前提下，充分利用好现行的税收政策，以最大限度地控制成本、节约费用，这是每一个企业管理者必然关心的重要问题。本文从大型矿业企业的角度出发，根据其经营业务特点，以几项涉税问题为例分税种逐一进行详细阐述，为大型矿业企业减轻税负，实施整体的税务筹划提供参考。     

Income Redistribution and Direct Taxes and Transfers in New Zealand

This article examines the redistributive effects of direct taxes and transfers in New Zealand. First, it reports summary measures of the income tax-and-transfer system using the NZ Household Economic Survey. Second, the article examines the characteristics of low-income NZ taxpayers. A decomposition by individual and household characteristics shows that different groups of low-income taxpayers can be affected quite differently by various aspects of the tax-and-transfer system. In particular, reforms involving tax-free zones do not appear to be well targeted to help those most in need.     

Tax Morale, Rule-Governed Behaviour and Trust

This paper outlines the relevance of rules to understand tax morale. It tries to find explanations why taxpayers obey, rather than simply evade taxes. The development of a typology of taxpayers shows that the same tax rules can have different compliance effects. Furthermore, the paper provides evidence with two data sets, the World Values Survey and the Taxpayers Opinion Survey that trust in public officials and the legal system have a significant positive effect on tax morale.     

Feasible taxation in advanced democracies

One usually considers tax pressure as the result of the policymakers’ efforts to increase public expenditure, while populism is resorted to in order to alleviate tensions among the taxpayers. This paper takes a different view. It assumes that populism is exogenous in the short run and defines the tolerable degree of tax pressure required to bring about redistribution; however, taxpayers also resent disappointing economic performances and low-quality public expenditure. Within this context, therefore, policymakers try to find a compromise between their desire to engage in rent-seeking and their electoral ambitions. This paper shows under which circumstances compromise is obtained, how tensions arise, and what outcomes the taxpayers’ reactions may generate.     

税务代理制度建构与税收通则法条文设计

税务代理涉及纳税主体权利保护、征税主体的行政效率以及一国税制的有效运行和完善,我国《税收基本法（税收通则法）》应该对其加以规范,学者对此也有不同建言。文章通过对税务代理制度建构的法理分析,对照典型国家税务代理立法例,分析了我国现有税务代理制度运行中存在的主要矛盾和问题,提出了完善我国税务代理制度的建议,并拟订了《税收基本法（税收通则法）》有关税务代理的具体条款。