提高我省中小企业税收遵从度的征管策略研究 ——以榆林市为例

税收遵从理论为税务行政提供了崭新的视角来审视现代税收管理中征管与服务的税企关系.当前,针对中小企业的税收遵从现状,我省各级税务部门也进行了一些理论研究与实践探索,但仍处于初级阶段.本文通过借鉴国内外税收遵从理论和征管经验,以促进中小企业纳税人自愿遵从为目标,对我市税收征管模式以及税收遵从程度的基本情况进行分析,提出了以专业平台、专业人员对中小企业实行差别化管理等征管改革策略,以期提高征管效率,对我省税收征管体制创新起到促进作用.     

税收风险管理路径选择与实践探索

税收风险管理是税务机关运用风险管理理论和方法,在全面分析纳税人税法遵从状况的基础上,针对纳税人不同类型不同等级的税收风险,合理配置税收管理资源,通过风险提醒、纳税评估、税务审计、反避税调查、税务稽查等风险应对手段,防控税收风险,提高纳税人的税法遵从度和税务机关管理水平的税收管理活动。税务总局高度重视税收风险管理工作,在2012年7月召开的全国税务系统深化税收征管改革工作会议中提出,要建立以     

依托信息技术 创新税收管理机制

近年来，税收工作面临三大变化，即税收管理环境的变化，税收管理对象（纳税人）的变化以及税收管理职能要求的变化。针对税收工作面临的新形势、地方税源结构特点以及征管工作实际，甘肃省国税系统依托现代信息技术，创新税收管理机制，打造精品管理项目，带动了全省税收管理水平的提高。     

加强税收管理优化征管模式

一国的税收制度是由税制结构和税收征管这两个主要的相对独立因素所构成的。税收征管是在既定税制结构条件下一国税收政策的具体施行。加拿大税务专家理查德&;#183;M&;#183;伯德认为，税收征收管理包括3个基本因素和3项基本工作内容。3个基本因素是：改进管理当局自身的组织工作、改善对纳税人的服务、提高纳税人的照章纳税率；3项基本工作 ：鉴定潜在纳税义务人、其应纳税额并及时足额征收入库。可见，税收征管不仅依附于税制结构，而且贯穿于从纳税义务产生开始到税款入库的全过程。从税收征管的全过程来看，统筹和协调这一全过程的是征管组织结构、眄管形式和税收征管方法等方面所采用的规范形式和结合方式，征管模式。确立一定的征管模式，其目标是实现“照章纳税差距（Compliance-gap）。”最小化，即潜在税收与实际税收之间差距最小，而这一目标的实现又依剌于税务机关对税收分配全过程所进行的计划、组织、协调和监督，即税收管理。由此可见，税收管理是税收征管模式中的一个重要环节。广义的税收管理，即税务机关对纳人或扣缴义务人依法征税活动的管理，包括税务登记、帐簿票证、纳税申报、税款征收、发票管理、审核评说、税务检查及优质服务等内容。从税收管理的内涵不难看出，任何国家为了取得参与税收分配的预期效果，无论是税收制度设计，还是税收征管目标预期效果，无论是税收制度设计，还是税收征管目标的实现，以及为确保税收征管的有效性而建立的税收征管模式，都离不开税收管理。     

关于对税收科学化、专业化、精细化管理的思考

税收征管是税务机关按照法律、行政法规的规定,对纳税人履行纳税义务进行相关组织管理、监督稽查以及对其应纳税款征收入库的税务活动.要始终坚持在科学发展观的统领下,按照科学化、专业化、精细化管理的科学内涵和基本要求,把握新时期税收管理工作的基本特点和发展趋势,有效指导我国税收管理工作实践,促进我国税收管理水平.     

搭建12366特服平台走纳税服务专业化之路

新<税收征管法>及其实施细则第一次将保护纳税人合法权益和规范税务机关行政行为,以法律法规的形式具体化,引起社会各界的广泛关注,由此引发了中国税收管理理念的根本性转变--从"监督打击"型提升为"管理服务"型,这是构建中国现代税收征管格局的新内涵,也是全世界税收征管改革的新方向.     

建安项目注销清算要注意“三核三对”

为了加强建安项目征管，规范征管秩序，确保地方税收的及时入库，在纳税人建安项目完结后申请注销登记时，税收管理人员应该注意“三核三对”。     

充分发挥信息化在税收征管中的积极作用

随着经济全球化和社会主义市场经济的深入发展,纳税入的组织形式、经营方式、经营业务不断调整,大型企业集团相继涌现,税源国际化趋势日益明显,征纳双方信息不对称现象越来越突出,纳税人的法律意识不断增强,这些都对税收征管工作提出了严峻挑战。有效破解税收征管发展难题,在新的历史起点上实现税收征管水平的提升,一个重要途径就是深入研究信息革命发展趋势,充分利用信息科学发展成果,大力推进税收管理信息化建设,为税收征管注入强大动力。     

关于创新跨区域涉税事项报验管理制度的通知

<正>税总发[2017]103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《国家税务总局关于进一步深化税务系统"放管服"改革 优化税收环境的若干意见》(税总发[2017]101号)要求,切实减轻纳税人办税负担,提高税收征管效率,现就创新跨区域涉税事项报验管理制度,优化办理流程等有关事项通知如下:一、外出经营活动税收管理的更名与创新(一)将"外出经营活动税收管理"更名为"跨区域涉税事项报验管理"。外出经营活动税收管理作为现行税收征管的一项     

关于对税收科学化、专业化、精细化管理的思考

税收征管是税务机关按照法律、行政法规的规定,对纳税人履行纳税义务进行相关组织管理、监督稽查以及对其应纳税款征收入库的税务活动。要始终坚持在科学发展观的统领下,按照科学化、专业化、精细化管理的科学内涵和基本要求,把握新时期税收管理工作的基本特点和发展趋势,有效指导我国税收管理工作实践,促进我国税收管理水平。     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.