促进我国经济结构服务化的税收激励政策分析

我国服务业发展潜力巨大,但目前经济结构服务化进程仍较缓慢。鉴于税收激励政策在促进一国经济结构服务化过程中不可或缺的重要作用,本文结合我国实际进行分析,提出我国应在确定税收激励目标和重点的基础上,进一步完善生产性服务业的税收激励机制、发展生活性服务业的税收激励机制并调整服务业税收优惠政策的手段和环节。     

韩国、俄罗斯、澳大利亚三国FDI税收激励政策介绍及借鉴

随着经济全球化进程的加快,中国对外投资也在不断增长。本文从中国主要对外投资国中选取了三个具有代表性的国家——韩国、俄罗斯和澳大利亚,研究其外商直接投资(FDI)税收激励政策及发展趋势,并对我国进一步扩大对外投资和调整FDI税收激励政策提出了几点看法。     

企业R&D投入的税收激励研究——基于增值税的实证分析

随着研发活动对于长期经济增长的重要意义被广泛认知,越来越多的国家采用包括税收激励在内的多种措施提升本国的研发水平.我国同样采取了一系列的税收优惠政策以期提高国内企业的自主创新能力,特别是2006年《实施《国家中长期科学和技术发展规划纲要(2006～2020年)》的若干配套政策》的出台,更加体现出我国政府对于税收激励政策的重视.本文从理论和实证两个方面分析了当前税收优惠政策对于创新活动的有效性,并得出了一些重要的政策结论.     

企业R&D税收激励政策效应分析北大核心CSSCI

本文较为系统地阐明了国际上设计R&D税收激励政策考虑的基本要素,并对不同形式的R&D税收激励方案进行了比较研究,在此基础上,作者从不同角度梳理并分析了目前理论界对R&D税收激励政策效应的研究结果,并给出了相应结论。     

软件业税收激励政策效应研究——基于浙江省软件业发展的实证分析

国务院于2000年发布实施的<鼓励软件产业和集成电路产业发展的若干政策>,对于促进我国软件业的快速发展具有重大意义.从税收视角探析这一政策措施,可以看到我国现行软件税收激励政策尚存在一定的问题.应从加快政策立法进程、建立统一管理机制等方面入手,完善我国的软件税收激励政策.     

对涉外税收优惠的理性认识及政策调整

涉外税收优惠能有效地吸引外资，促进经济的发展，但它对外资的拉力究竟有多大以及能否发挥出意想的效果，则要受到许多因素的制约。目前，我国对涉外税收优惠存在一些认识误区，导致了政策上的偏差。为此，应在着力改善投资环境的基础上，适时调整涉外税收优惠政策：规模要压缩，导向要明确，政策要统一，方式要改进，最大限度地发挥涉外税收优惠政策的效应。     

谈我国涉外税收优惠政策的调整

一、我国涉外税收优惠政策存在的主要问题 改革开放后我国涉外税收优惠政策的制定主要是基于以下几个方面考虑的：一是弥补综合投资环境的不足：二是作为对外资的某些限制性政策的补偿。如对外资的进入领域、投资规模、出资及持股比例、外汇政策等方面的限制，需要用税收优惠予以补偿：三是对外资正的外部效血（如其技术溢出效应、管理溢出效血、促进区域经济发展效血等）的激励。但随着改革开放的不断深化，     

全国人大常委会审议循环经济法草案——循环经济将享受更多税收激励

十届全国人大常委会第二十九次会议8月26日下午首次审议了循环经济法草案。草案对循环经济税收激励政策作的原则规定表明。我国循环经济将享受更多的税收激励政策。[第一段]     

关于中国的外资政策

改革开放以来,我国在利用外资方面取得了巨大的成就,已经成为世界第二大资本流入国.但是,与此同时,有关利用外资的一些深层次的矛盾和问题也开始逐渐暴露出来.如何正确认识外资流入在经济发展中的作用,以及如何根据我国经济发展战略来引导、调整外资流入的规模和结构,已经成为一个十分紧迫的理论和现实问题.因此,有必要根据我国的现实国情,对我国的外资政策进行具体的分析和探讨.     

借鉴日本经验 完善我国对外直接投资税收激励政策北大核心CSSCI

促进企业对外直接投资(OFDI)有助于加快我国经济转型升级、释放经济增长新动能。二十世纪六十至八十年代,日本曾利用税收激励政策,鼓励企业对外投资,成功输出国内过剩资本和过剩产能,以丰厚的海外利润助力国内经济中高速增长,缓解泡沫破灭对日本经济造成的巨大冲击。本文借鉴日本税收激励的经验,提出了完善我国对外投资税收激励政策的建议,旨在对促进企业对外直接投资、推进供给侧结构性改革提供借鉴。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...