"特朗普税改政策"的溢出效应及中国的应对策略

特朗普税改使美国成为税收洼地,各国为争夺国际资本竞相效仿降税,加剧了全球税收竞争,为世界经济复苏增加了更多的不确定性.因此,有必要通过构建利润转移视角的税收竞争模型,揭示特朗普税改对全球经济产生溢出效应的作用机制及赤字约束问题,并运用一般均衡模型(CGE)模拟特朗普税改对世界经济溢出效应的长短期影响.特朗普税改是以邻为壑的经济政策,但长期内对中国等世界主要经济体的负面影响不断减弱,并会对出口产生一定的正面影响.因此,我国应构建国际税务交互管理体制,强化企业税收激励的法制保障,完善税改冲击的应急运行机制.     

Lumpy Investment and Corporate Tax Policy

In the presence of both convex and nonconvex capital adjustment costs in a dynamic general equilibrium model, corporate tax policy generates both intensive and extensive margin effects via the channel of marginal Q. Its impact is determined largely by the strength of the extensive margin effect, which, in turn, depends on the cross‐sectional distribution of firms. Depending on the initial distribution of firms, the economy displays asymmetric responses to tax changes. Moreover, an anticipated increase in the future investment tax credit reduces investment and adjustment rate initially.     

全面风险管理模式下的大中型企业税务风险管理探讨

从大中型企业全面风险管理实施现状出发，结合企业全面风险管理理论，构建能融入企业全面风险管理体系，并能使经营活动从开始到结束都能保持正确运作，有效控制税务风险，达到在企业税务风险偏好内寻找最佳风险的税务风险管理系统。     

Tax Rebate and Dividend Payout in Bangladesh

The purpose of this paper is to examine the effects of the introduction of 20% tax rebate in 2002 for certain firms on the dividend policy of firms potentially qualifying for this rebate in Bangladesh. A balanced panel data set of 63 non-financial firms of Bangladesh for 14 （1998-2011） years from the Dhaka stock exchange is used for this purpose Newey-West estimator is used to estimate a logit model and the specified model uses binary values of 0 and 1 to identify if it met the tax rebate threshold. The explanatory variables are finn size, log of market value to face value ratio and profitability. A dummy variable was used to separate the pre-rebate period （2003 and before） from post-rebate period （after 2003）. The dummy variable turned out to be insignificant indicating that introduction of the tax rebate had no impact on dividend policy of qualifying firms.     

我国征收遗产税的正义价值论——以代际公平理论为视角

遗产税草案推出至今虽然已有十年时间，但一直没有明确的时间表。近年来社会大众对开征遗产税的呼声越来越高涨，关于免征额的讨论也颇为激烈，原因在于当前我国居民贫富两极分化的态势愈发明显，财富的聚集化和分配不公引发了社会贫富矛盾和一系列社会问题。更值得注意的是，这一矛盾的范围正在从代内向代际扩散。代际公平理论一直以来虽较多地被用于可持续发展和环境保护，但其与税法的税收公平主义有着内在的契合，将其引入税法领域是一个尝试，这一理论对于探究遗产税的征收问题提供了一种思路。     

“营改增”试点过程中相关问题思考

"营改增"经历了几年的试点,对我国税收体制改革、产业与企业结构调整起到了积极的影响作用。但改革过程中,部分企业中出现了和改革的初衷相背离的情况,本文分析了引起这种现象的原因,并分析了"营改增"与两税并征相比的进步之处。同时,又对随着试点范围扩展到全国,"营改增"在具体实践过程中需要解决的问题提出了几点建议。     

房价、房产税、土地财政困境的研究综述与思考

本文回顾了近年来有关房产税在立法基础、对于房价的影响、公平性等问题上的一些讨论成果。首先,房产税立法确有瑕疵,需进一步完善法制体系;其次,沪渝试点房产税设计对于房价的抑制作用有限。     

Personal service companies and the public sector

Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving ‘assurance’ of their tax position to departments in the sector since 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector.     

A basic tool to assess tax administration strength in emerging Europe

Large tax compliance gaps, together with the need to generate additional tax revenue have put a premium on tax administration reform in emerging Europe. The key features of an efficient tax administration are well established, but an objective assessment of the relative strengths and weaknesses of tax administrations have been lacking. This paper proposes a simple index of tax administration strength, based on objective indicators reflecting key organizational and operational aspects of revenue administrations relative to international best practice. A diagnostic test is then conducted to assess the performance of the proposed index in its ability to predict variations in tax collection efficiency in emerging Europe.     

地方财政压力与投资多样性——基于所得税分享改革的研究

利用企业所得税分享改革构建强度倍差模型，使用1997—2012年全国地级市数据，检验了地方财政压力对于投资多样性的影响及相关传导机制。结果表明，地方财政压力不利于投资多样性的提高；在财政压力下，地方容易形成偏向房地产行业的投资倾向。然而，不同地区地方财政压力对投资结构的影响存在异质性。经济发展水平较低的地区在财政压力下更容易降低投资多样性；而经济发展水平高的地区应对财政压力时，更倾向于通过多元化投资的方式做大税基、减轻财政压力。优化分税制结构、建立地方性税种能缓解地方财政压力，对于改变地方“房地产集中型”投资结构有一定的积极作用。