试论税收征收成本

税收成本是在税收征纳过程中所发生的各种费用,有广义和狭义之分。狭义的税收成本亦称税收征收成本（征税成本）,专指税务机构为征税而花费的行政管理费用,包括税务机关工作人员的工资、薪金和奖金支出;税务机关的办公用具和设施支出;税务机关在征税过程中因实施或采...     

委托代征税款业务存在问题及相关建议——基于国库视角的分析

委托代征是税务机关和代征单位按照《委托代征管理办法》要求,双方签订委托代征协议,由代征单位代征零星、分散和异地缴纳税收的行为。税收委托代征在加强税收控制、方便纳税等方面发挥了重要作用。本文基于浙江省富阳区委托代征税款情况的调查,分析委托代征税款业务现状与成效,剖析委托代征税款存在的问题,并提出规范委托代征税款业务的建议。     

“任务治税”产生诸多弊端严重影响国家税收安全

按照国家税收征管法规定,国家各级税务机关作为税收征管部门,应该正确履行国家税法赋予的职责,做到依法征税,依法理财,应收尽收,以维护国家的整体利益和正常的财税秩序。但是,一些地方政府为了保持税收收入的稳定持续增长和保证中央财政对地方的转移支付规模,往往通过每年下达税收任务指标的方式来干预各级税务机关的依法征税工作,致使有的税务机关不得不通过在经济状况好的年度“有税不征”违规批准缓税过渡,     

谁应该为流失的委托代征税款"买单"?

基本案情 2002F,某县税务局根据<中华人民共和国税收征收管理法实施细则>第四十四条的有利于税收控管和方便纳税原则,通过协商,与某房地产开发公司签订了委托代征税款协议并发放<委托代征税款证书>.协议约定:房地产开发公司在支付建筑施工方工程款时代征施工方营业税金及附加、企业所得税和个人所得税,税务机关按规定支付代征手续费.2004年6月,税务机关在日常检查时发现,该公司从2002年受托代征税款之日起至检查之日止,实际代征税款79万元,未解缴入库,而是全部截留用于本企业发放福利和补充流动资金;另外少代征税款28万元.税务机关对其进行多次税法宣传和责令缴纳,但该公司以种种理由拒不缴纳.2004年11月,税务机关以受托代征人截留挪用税款涉嫌偷税向当地公安部门移送.2005年1月,公安机关在侦查后以不符合移送条件为由,不予立案退回.     

不征税收入和免税收入若干问题辨析

企业所得税的收入总额按是否属于企业所得税征税范围应分为征税收入和不征税收入,对征税收入按是否享受企业所得税税收优惠再分为免税收入和应税收入。为取得不征税收入和免税收入发生的相关支出都应允许在税前扣除。符合条件的软件企业即征即退的增值税款作为不征税收入处理,会虚增企业的应纳税所得额,作为免税收入处理,才符合鼓励软件产业发展的国家产业政策。至于软件企业将即征即退的增值税款用于研究开发,对研究开发费用的加计扣除产生的影响,应通过规范实行加计扣除的研究开发费用的计算基数解决。     

莫让交通运输业税收征管失控——对漳州市交通运输业税收管征现状的分析

机动车辆的流动性大、分散难管，税务机关对运输车辆没有上路检查权，而交管部门具有年（审）检查、征收规费、上路检查等其他部门无可经拟的职能优势，因此税务机关对运输行业采取了委托交通部门代征的税收征管方式。但是交通部门在有效控管源头的同时也暴露出几个问题：一是多年来一直没有建立营运车辆的登记台帐使主管税务机关对管辖内的运输车辆的底数不清；二是交通部门没有将营运车辆的报停、报废情况报告主管税务机关；三是交通部门没有将营运车辆的欠税情况报告主管税务机关；四是个别营运车辆存在丢税保费，交通部门减征、少征税款的现象。五是交通部门对欠缴交通规费有加收滞纳金，对委托代证的税费则未加收滞纳金，滞罚不到位。六是混淆市、区收入。例如，两个地税局均委托一个交通局代征税款，由于代征单位电脑程序无法辨别市、区两级营运车辆的税收归属和主管税务机关未及时进行澄清等原因，造成收入级次混淆，不利于主管税务机关日常监管。     

论税收之债的自力执行

税收之债具有自力执行的效力。所谓税收之债的自力执行,是指税务机关行使征税职权,遇有纳税人拒不履行按期足额纳税义务时,税务机关可以直接采取强制措施迫使纳税人履行纳税义务。各国税法之所以赋予税收之债自力执行的效力,主要是基于行政效力先定、税收确实及效率原则以及税收的公益性等因素的考量。同时,为了有效防止或监督税务机关滥施行政强制现象的发生,我国税法对税务机关自力执行权的行使范围、条件和程序予以了严格限制。     

纳税人不提供涉税资料现象透析

涉税资料是指纳税人生产经营过程中涉及有关税收的各种经济活动资料,包括帐簿、凭证等会计资料和合同、内部单据等非会计资料.涉税资料是税务机关据以征税的主要依据,也是税务稽查的主要对象.近年来,在税务稽查中部分纳税人以各种借口,少提供或不提供涉税资料的现象时有发生,这给税收征管、税务稽查带来很大的困难,必须引起重视.     

推定征税的权义结构分析

推定征税具有保障国家财政收入、税收公平的合理性,也有被滥用,从而侵害纳税人权益的危险。分析推定课税的权义结构,可厘清税务机关和纳税人双方在其中的职权与职责、权利与义务,并通过纳税人协助义务、税务机关推定征税权和纳税人异议权的相互制约和激励,以达成推定征税的正当与合理适用。     

涉税鉴证业务的社会经济效应

一、涉税鉴证业务的内容要求涉税领域有三大主体:税务机关、税务中介、纳税人。税务机关作为征税主体,代表了国家的税收利益。单一的税收征纳关系会给税务腐败提供可乘之机,这就产生了对税务中介的客观     

异网互连技术在银行代收代付业务中的应用

本文以银行系统常用的ＡＩＸ／ＵＮＩＸ平台与企事业单位流行的Ｎｏｖｅｌ网络平台互连办理代收税款业务为例,介绍了异网互连技术及其在银行代收代付业务中的应用。文中给出了用电话线通过Ｍｏｄｅｍ进行网络连接和用ＤＤＮ线路通过路由器进行网络连接两种方案,重点讨论了异网互连的数据传输问题,并提供了一种具体的实现方法。     

我国税收征管方式的博弈分析

文章对我国基本的税收征管方式采用博弈论的方法进行分析。分别求出在这种征管方式下,任务博弈、礼品博弈、声誉博弈的均衡解。进一步求出征管博弈在任务博弈、礼品博弈、声誉博弈三个关联博弈约束条件下的子博弈精炼纳什均衡。指出这种征管方式存在的弊端,并依据分析所得结论提出改进这种征管方式的建议。     

Personal Taxation in Firm Market Valuation: Theory and Test*

In this paper, I extend Ohlson's 1995 firm market valuation model to incorporate personal taxes: the taxes on dividends and the taxes on capital gains. Without personal taxes, firm market value can be expressed as the present value of future benefits received by the shareholders (dividends, in this case). With personal taxes, the benefits received by the shareholders should be classified into three categories (due to their different tax treatments): dividends, share repurchases, and new share issues (i.e., contributed capital). The extended model shows the effects of personal taxation on firm market valuation: retained earnings are valued less than contributed stocks, both dividends taxes and capital gains taxes affect retained earnings valuation and firm market value, and firms choose cash distribution methods (paying dividends and repurchasing shares) to increase their retained earnings valuation, therefore increasing their market value. An empirical test using a sample from the Disclosure Select Canada and Financial Post Card data bases for the years 1995‐98 supports these personal tax effects.     

On the Weighted Average Cost of Capital with Personal Taxes

This paper considers the impact of personal taxation on the Miles and Ezzell (1980) result that the weighted average cost of capital is the appropriate rate for discounting after corporation tax cash flows in an MM (Modigliani and Miller, 1958, 1963) perfect capital market with corporation tax. An analogous result, incorporating a capital gains tax adjustment, is derived for the personal tax case, and its application to the UK tax system is considered.     

Fundamental Tax Reform in The Netherlands

The Netherlands has abolished the tax on actual personal capital income and has replaced it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax with interest on the deferred tax, and a mark-to-market tax which taxes capital gains as they accrue. We conclude that the effective and neutral taxation of capital income can best be ensured through a combination of (a) a mark-to-market tax to capture the returns on easy-to-value financial products, and (b) a capital gains tax with interest to tax the returns on hard-to-value real estate and small businesses.     

Taxes and dividends: The UK evidence

This paper provides empirical evidence on the simultaneous effects of both corporation and personal income taxes on dividend payment adjustments and on the behaviour of share prices on the ex-dividend dates. The results show that companies set their dividend policies to minimise their tax liability and to maximise the after-tax return of their shareholders. In particular, firms that are unable to deduct the advanced corporation tax from their tax liability are found to pay low dividends. In addition, consistent with the tax hypothesis, we find that the differential taxation of dividends and capital gains results in a decrease in ex-day share prices by significantly less than the amount of the dividend. There is no evidence of a tax-induced dividend clientele.     

European tax systems and the neutrality of corporate financing policy

The different tax systems of European illustrate the variety of ways in which the double taxation of dividends can be reduced. This paper analyses the effect of corporate financing policy under the imputation, dual rate, mixed and classical tax systems, and derives conditions for neutrality of the systems with respect to financing policy-neutrality in the sense that no type of financial policy has favourable tax treatment. The effect of the capital gains tax and heterogenous personal tax rates across individuals are analysed by using a model of stock value. Neutrality depend on the parameters of the tax system and a weighted average of personal tax rates.     

Tax treatment of dividends and capital gains and the dividend decision under dual income tax

The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains than dividends. It argues that apart from the distortions to investments claimed in earlier literature, the system puts even more emphasis in creating incentives for entrepreneurs to participate in tax planning. The paper suggests that the owner of a closely held company can avoid all personal taxes on entrepreneurial income by two tax-planning strategies. The first is the avoidance of distributions, which would be taxed at the tax rate on labour income. These funds would instead be invested in the financial markets. The second strategy is a distribute and call-back policy, converting retained profits into new equity capital. Interestingly, the outcome is that investment in real capital is not distorted in the long-run equilibrium. Empirical evidence using microdata is also provided.      

审计取证的思维流程与思维要素研究

审计思想方法是从事审计实践活动不可或缺的重要工具,因此研究审计思想方法具有重要的理论意义和实践意义。审计取证作为审计工作中的重要一环,直接决定审计质量,关乎国家审计的免疫系统功能发挥,最终影响国家审计服务于国家治理的效用程度。基于此,本文以审计取证为研究对象,运用文献研究、访谈和归纳演绎等方法,在深入分析审计证据要满足条件的基础上,提出了审计取证的思维五步:合理怀疑——发现问题——证实问题——力求达成共识——解决问题。同时从肯定性取证、中性取证和否定性取证入手,深入分析了行为、结果、现象、主客观、主客体、原因、影响和责任主体等思维要素。旨在通过本研究,进一步丰富审计相关理论,并为审计人员改善思维方式提供一定参考。     

Valuation of companies and projects under differential personal taxation

This paper develops formulae for the valuation of companies and projects where there is both differential personal taxation of dividends and interest arising from dividend imputation, and differential taxation of interest and capital gains. The former has been addressed in the literature. This paper represents an extension to recognize both phenomena. It is also shown that valuation errors from ignoring these phenomena are all significant, with the errors from ignoring the interest/capital gains tax differential being at least as great as those from ignoring imputation. Thus, a valuation formula that allows for both phenomena is indicated.