Corporate and personal income tax declarations

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal preferences if the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades taxes so that the manager's income depends on whether the firm's activities are detected or not, corporate and personal income tax evasion choices cannot be separated. Jel Code H 24 · H 25 · H 26     

税收遵从成本对纳税遵从行为的影响

税收遵从成本和征管成本一同构成税收运行成本,是税收成本的重要组成部分。但由于税收遵从成本具有非显性的特征,往往被理论界及实践部门所忽视。本文借鉴国外税收遵从成本理论,分析了税收遵从成本对纳税遵从行为的影响,提出了优化我国税收制度、降低税收遵从成本的框架性建议。     

我国转让定价税务管理中存在的问题及改进建议

外资企业在我国投资、经营过程中,存在运用转让定价等手段转移利润、逃避税收负担的问题。为了消除转让定价避税带来的危害,我国出台了一系列转让定价税务管理法律法规,不断建立健全转让定价税务管理制度,取得了一定的成效。但我国转让定价税务管理还存在诸如管理制度不完善等问题。本文认为,针对我国转让定价税务管理的现状,我们要在建立科学、完备的转让定价税收法律法规体系,扩大转让定价审计的数量和范围等方面下功夫,不断改进我国转让定价税务管理。     

美国个人所得税征管制度的特点

本文以美国的个人所得税征管制度为研究对象,分析了其显著特点,并通过与美国的比较,分析了我国个人所得税征管的难点,即我国个人所得税征管的信息化程度比较低,无法全面准确地获取纳税人的信息并进行有效的监管。为提高我国个人所得税征管水平,文章提出了建立5个个人所得税信息管理系统的建议。     

刍论"纳税信托说"

本文梳理了界定税收法律关系性质的几种主要观点,认为这些观点在一定程度上揭示了税收法律关系的性质,但都存在一些缺陷。在"纳税投资论"的基础上,提出了"纳税信托说",认为税收法律关系本质上是一种法定的信托关系。     

Tax liens: a novel application of asset pricing theory

Although relatively obscure, the market for distressed real estate tax liens exists in over 30 U.S. states, with a market size estimated to be around 20 billion dollars. While this niche asset class is relatively unknown to academics, internet advertising hypes tax liens to the populace as providing extraordinary returns. Not yet scientifically studied, this market provides a fertile and untouched arena for the application of asset pricing theory. Using insights from several areas of asset pricing, we formulate and test a pricing model for tax liens. The empirical evidence supports the pricing model, the (increasing) competitiveness of the tax lien market, and an unfair tax auction bidding mechanism for property owners that may provide extraordinary returns to investors, lending some credibility to the industry claims. We suggest avenues for extensions and further research.     

基于一体化的视角看欧盟税收体系的结构问题与改革取向

欧盟的一体化进程在向各国提出新的税收课题的同时,也使得各国原有的税收问题进一步凸显.在税收结构中,劳动税有一个高税收楔子,对消费税的依赖度很高,而公司所得税和不动产税在总税收中却占一个很小的份额.这种税收结构带来了较低的劳动积极性、较大的税收非中性、较弱的税收再分配能力等问题,并有悖于市场统一化和货币单一化的新形势.这一切决定了欧盟税收体系的改革取向.     

The relation between national cultural dimensions and tax evasion

Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede's (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country's profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede's cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed.     

加强对中外合作办学项目的税收征管

伴随着中国改革开放进程的深入,中外合作办学呈现出加速发展的势头。本文从分析中外合作办学项目的办学形式及项目性质入手,探讨了如何规范和强化对外国教育机构取得的合作办学收入的税收征管。     

中国——东盟贸易自由化中的税收竞争与协调

中国和东盟国家同是发展中国家,为吸引外资发展本国经济,长期以来都采取了税收优惠等税收竞争手段。目前,中国——东盟自由贸易区正在构建,并已进入了“早期收获”阶段。本文主要围绕中国——东盟贸易自由化进程中各方利益的博弈和国际税收竞争与协调这两大因素,就自由贸易区建成前后的两个阶段,分析中国和东盟国家在吸引外资方面的税收竞争的影响,并认为在贸易自由化启动后,中国和东盟国家应走竞争与协调相结合之路。