国家税务总局 关于企业所得税执行中若干税务处理问题的通知

根据《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)的有关规定,现就企业所得税若干税务处理问题通知如下:一、关于销售(营业)收入基数的确定问题企业在计算业务招待费、广告费和业务宣传费等费用扣除限额     

税政法规

财政部、国家税务总局关于企业境外所得税收抵免有关问题的通知(2009年12月25日财税[2009]125号)根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及《中华人民共和国企业所得税法实施条例》(以下简称实施条例)的有关规定,现就企业取得境外所得计征企业所得税时抵免境外已纳或负担所得税额的有关问题通知如下:     

法规选登

国家税务总局关于确认企业所得税收入若干问题的通知根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及《中华人民共和国企业所得税法实施条例》(以下简称实施条例)规定的原则和精神,现对确认企业所得税收入的若干问题     

企业破产清算环节所得税处理中应注意的两个问题

新的<中华人民共和国企业所得税法>(以下简称新法)第五十五条规定,企业应当在办理注销登记前,就其清算所得向税务机关申报并依法缴纳企业所得税.就本条款所揭示的内容来看,与原来的<中华人民共和国企业所得税暂行条例>(以下简称旧法)第十三条所规定的内容,即"纳税人依法进行清算时,其清算终了后的清算所得,应当依照本条例规定缴纳企业所得税"是一致的.但是,依据<中华人民共和国企业所得税法实施条例>第十一条的解释条款,笔者觉得有必要进行有关问题的思考.     

国家税务总局 关于实施农林牧渔业项目企业所得税优惠问题的公告

根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及《中华人民共和国企业所得税法实施条例》（以下简称实施条例）的规定,现对企业（含企业性质的农民专业合作社,下同）从事农、林、牧、渔业项目的所得     

财政部、国家税务总局关于企业境外所得税收抵免有关问题的通知

根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及《中华人民共和图企业所得税法实施条例》（以下简称实施条例）的有关规定，现就企业取得境外所得计征企业所得税时抵免境外已纳或负担所得税额的有关问题通知如下：     

财政部国家税务总局关于企业境外所得税收抵免有关问题的通知

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局： 根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及《中华人民共和国企业所得税法实施条例》（以下简称实施条例）的有关规定，现就企业取得境外所得计征企业所得税时抵免境外已纳或负担所得税额的有关问题通知如下：     

关于居民企业技术转让有关企业所得税政策问题的通知

<正>财税[2010]111号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及《中华人民共和国企业所得税法实施条例》(国务院令第512号,以下简称实施条例)的有关规定,现就符合条件的技术转让所得减免企业所得税有关问题通知如下:一、技术转让的范围,包括居民企业转让专利技术、计算机软件著作权、集成电路布图设计权、植物新品种、生物医药新品种,以及财政部和国家税务总局确定的其他技术。     

国家税务总局关于实施高新技术企业所得税优惠有关问题的通知

<正>国税函[2009]203号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为贯彻落实高新技术企业所得税优惠及其过渡性优惠政策,根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及《中华人民共和国企业所得税法实施条例》(以下简称实施条例)以及相关税收规定,现对有关问题通知如下:     

关于贯彻落实企业所得税法若干税收问题的通知

<正>国税函[2010]79号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:根据《中华人民共和国企业所得税法》(以下简称企业所得税法)和《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)的有关规定,现就贯彻落实企业所得税法过程中若干问题,通知如下:     

Host-country governance, tax treaties and US direct investment abroad

We investigate how the quality of the host-country governance and a bilateral US income tax treaty affect the rates of return that US companies require on their foreign direct investment (FDI). Using indexes of corruption and political instability, we find that poor governance causes the companies to require significantly higher rates of return. This lends support to earlier authors who have concluded that poor governance discourages both local investment and inward FDI. After accounting for the quality of host-country governance, however, no evidence could be found that an income tax treaty has any effect on the required rates of return.      

Asymmetric effects of households’ financial participation on banking diversification

This paper examines banks’ diversification–performance nexus from the perspective of demand, the magnitude of households’ financial participation, with bank data from 22 European countries over the period from 2002 to 2009. We argue that the magnitude of households’ financial participation develops asymmetric diversification effects on banks’ performance. The empirical investigation herein provides evidence for the asymmetric influence of households’ financial participation on the effect of banks’ income diversification on their performance. Our findings suggest that banks should take into account the deposit interest rates and the variety of households’ investment habits when they operate toward diversification.     

Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?

This paper examines recent claims that capital export neutrality no longer serves as an effective principle for the taxation of income from foreign direct investment, due to the large and growing role played by portfolio capital in financing investment and to the recognition that R&D is an important determinant of international trade and investment. In our evaluation of these claims, we find capital export neutrality appears robust. Because both domestic and foreign activities may be financed with portfolio capital, and they both produce goods that compete in the world economy, there is no compelling reason to grant a lower tax to foreign income alone. Regarding the promotion of R&D or the entry of new competitors, cutting the tax on foreign income may be no more effective than cutting the tax on domestic income. A second focus of the paper is to calculate what the residual U.S. tax rate on active foreign income actually is. Based on 1990 data this rate is negative if foreign income is defined appropriately.     

我国收入分配面临的主要问题及其对策

本文梳理了党的十六大以来我国陆续出台的与收入分配相关的各项政策,从宏观层面分析了当前我国收入分配领域存在的主要问题,提出了深化收入分配制度改革的政策建议。     

The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework

This study investigates whether foreign investment enterprises (FIEs) in China alter their corporate reporting behavior in response to a known schedule of tax-rate increases. The context of this investigation is a tax-incentive scheme that allows firms to pay taxes at a reduced rate for a limited period of time, and then at a higher rate when this period expires. If managers attempt to maximize firm value by minimizing tax costs, then the spread of tax rates in the periods surrounding the rate change may provide a substantial incentive for them to accelerate revenue and defer expenses. Consistent with this hypothesis, the empirical results indicate that firms report significantly higher discretionary current accruals for the years before tax-rate increases. The evidence, which indicates that firms manage earnings upward to take advantage of lower tax rates that are available in certain years, has important implications for tax policymakers.     

规范政府行为,促进收入分配合理化的思考

转轨阶段我国收入分配呈现扩大之势，本分析了政府性行为导致的收入分配扩大化问题，并提出矫正收入分配失衡的规范化政府行为政策建议。     

经济转型中城镇居民受益均衡性的经验分析

基于1985~2012年城镇居民收入分组数据,分析了经济结构转换、投资增长以及经济开放程度的改变对于各收入组收入增长的不同效应,以及这一期间相应宏观经济变量对城镇居民收入增长均衡性的影响。结果表明:产业结构升级会拉大城镇居民收入差距,第三产业比重增加更有利于高收入人群收入提高;国内投资与利用外资、经济开放程度对城镇不同收入组收入增长都具有不同的影响。     

贫富差距扩大条件下公平与效率关系的调整

统计数据表明,近年来我国城乡居民收入差距、地区居民收入差距以及城镇高收入者与低收入者之间的差距都在扩大,贫富差距已经形成并有越拉越大的趋势.如何缩小这种差距以体现社会公平原则,推动社会经济、政治、文化等领域的协调稳定发展,是摆在政府面前的一项紧要任务.本文试图从收入分配政策中公平与效率关系调整的角度,对这一问题作些探讨,并希望能对我国收入分配制度的进一步完善有所帮助.     

新企业所得税法对证券市场的影响及配套法规的完善

本文在分析《中华人民共和国企业所得税法》(以下简称"新企业所得税法")的实施对证券市场影响的基础上,对新企业所得税法在规范证券市场所得课税方面存在的不足予以剖析,指出为实现证券市场所得课税的有效性,应针对其特殊性而制定相应的配套法规。     

An Information-Based Model of Foreign Direct Investment: The Gains from Trade Revisited

Foreign direct investment (FDI) is observed to be a predominant form of capital flows to emerging economies, especially when they are liquidity-constrained internationally during a global financial crisis. The financial aspects of FDI are the focus of this paper. We analyze the problem of channelling domestic savings into productive investment in the presence of asymmetric information between the managing owners of firms and other portfolio stakeholders. We explore the role played by FDI in reviving equity-financed capital investment for economies plagued by such information problems. In the presence of information asymmetry, the paper identifies, however, how FDI gives rise to foreign overinvestment as well as domestic undersaving. The gains from trade argument (applied to intertemporal trade) is re-examined in this case of informational-asymmetry-driven FDI. We show that the gains could be sizable when the domestic credit market is either under-developed or failing as a result of a financial crisis. But with a well-functioning domestic credit market, the gains turn into losses. Surprisingly, capital may flow into the country even when the autarkic marginal productivity of capital in the domestic economy falls short of the world rate of interest. In such a situation, capital should have efficiently flown out rather than in, and FDI is a social loss-generating phenomenon.