税务代理业务的发展与创新

税务代理的概念内涵(一)税务代理的基本概念对税务代理的概念进行界定,首先要对代理的概念予以明确。所谓代理是指代理人以被代理人的名义在代理权限内进行直接对被代理人发生法律效力的法律行为。代理行为具有以下特点:第一,代理人必须以被代理人的名义进行活动;第二,代理人必须在被代理人的授权范围,或法律规定的权限内进行民事活动;第三,代理人必须以被代理人名义与第三方进行有法律意义的活动。税务代理是代理的一个组成部分,具有代理的一般属性,属于民事代理中委托代理的一种。具体来说,税务代理就是指税务代理人在国家法律规定的代理…     

税务代理之思考

税务代理之思考于鼎丞税务代理是代理的一种，代理从法律上来讲，就是指代理人以被代理人的名义，在授权范围内与第三人进行的、其法律后果直接由被代理人承担的法律行为。代理制度在近代法制中被认为是维护社会秩序正常有序进行之不可缺少的一种制度。有资格的代理在法律...     

关于代理制度两个问题的探讨

本文对代理人是否必须以被代理人名义为其代理行为 ,表见代理是否要求必须以本人有过错为条件等两个问题进行了分析论述。     

论保险代理行为的法律效力与责任归属

保险代理具有一般民事代理不具有的特质,如保险代理人资格的法定、保险代理行为具有的推定与概括效力、表见代理规则的广泛适用、强行性规范的干预十分明显、代理行为中意思表示独立的限制等.保险代理行为的重要性要求法律对诸如签约阶段的保险代理行为、保险费收缴阶段的代理行为及保险理赔阶段的保险代理行为的效力进行认定,并对有过错的代理行为、无权代理行为、事实代理行为、恶意串通行为及纯属以保险代理人个人名义的投保行为的法律性质与归责原则作出具体规定,基于此,对我国现行<保险法>及相关法律作出修改,厘定保险代理法律关系,合理分配保险人、代理人、第三人的合同义务,明确各自的法律责任是十分必要的.     

表见代理简析

《合同法》第49条规定：“行为人没有代理权,超越代理权或者代理权终止后仍然以被代理人名义订立合同,相对人有理由相信行为人有代理权的,该代理行为有效”,首次提出了表见代理制度,据此,善意相对人可以向被代理人主张有效代理的法律权利。     

论无权代理的追认标准

无权代理人以被代理人名义与他人订立合同,是一种效力待定合同。被代理人的追认是其表示同意效力待定的合同的单方意思表示,追认应当向相对人或代理人为之,追认可以明示作出,也可从被代理人行为中推定得出,被代理人的沉默不构成追认,追认应当在一定期限内做出。     

试析代理权的无因性理论

众所周知,代理权是代理人行使代理行为依据,是代理关系的基本前提;产生代理权最重要的依据是授权行为,即本人向代理人授予代理权的行为,又称代理权的授予。现实生活中,授权行为一般是以代理人与本人之间存在的某种法律关系为基础的,如委托关系等。这种基础法律关系也被称为基本法律关系,在基本法律关系不成立时,代理权授予行为能否发生取决于对授权行为是否具有独立性的认识;在基本法律关系不成立,无效或撤销的情况下,代理权授予行为能否产生对本人的法律后果,则取决于对代理权授予行为是否具有无因性的认识。     

金融业务中授权代理的权限过大极易引发洗钱风险

金融机构在履行反洗钱义务时,对代办业务的,要以合理方式确认代理关系的存在。在具体的业务实践中,只要代理人与被代理人提供合适的证明文件,能证明代理关系,金融机构便不再深究。由此,只要代理关系证明文件做事情合理合法,就可以无限制地代理任何业务,为反洗钱监管留下了很大的风险隐患。为此,建议立法机关和反洗钱监管部门从反洗钱的角度规范金融业务代理行为,从源头上防范和打击洗钱犯罪。     

论无权代理责任

无权代理的责任性质是法定担保责任和信赖责任,其归责基础为无过错责任,但其责任范围是履行利益还是信赖利益,取决于代理人有无过错.对该规定应进行目的性限缩解释,形成对积极信赖责任和消极信赖责任协调保护的双重结构,以填补规范漏洞.相对人为恶意时代理人内部免责,但要对被代理人承担侵权责任.     

谈保险代理公司的经营理念

一、保险代理公司的角度定位 保险代理是代理行为的一种,是保险人委托保险代理人扩展其保险业务的一种制度从法律角度看,保险代理行为属民事法律行为。保险代理人则是指根据保险人的委托,向保险人收取手续费,并在保险人授权的范围内代为办理保险业务的单位和个人。保险代理公司则是这种具有法人资格的保险代理人。由此可见: 1.保险代理公司是以营利为目的的经营实体。其盈利来源于收取的代理手续费扣除各项费用后的净额。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.