UK UNCUT UNRAVELLED

This paper examines four major tax cases that have been the focus of campaigns by the group UK Uncut. The criticisms of the tax affairs of the companies concerned are shown to be unfounded and ill‐conceived. Furthermore, there would be major economic benefits from reducing corporate taxation.     

论“十二五”时期的税制改革——兼谈对结构性减税与结构性增税的认识

作为积极财政政策的重要内容之一,2008年以来实施的一系列结构性减税措施在鼓励投资、扩大消费、促进就业、调整经济结构等方面发挥了重要作用,为我国应对金融危机冲击、保持经济持续平稳较快发展作出了积极贡献。2011年中国进入十二五发展时期,财税改革将为服务大局扮演非常重要的角色。本文认为,应在继续优化结构性减税的同时,适时适度实施合理的结构性增税,推进税制改革完善,使其更好地服务于经济平稳较快增长和经济发展方式转变。     

支持新能源产业发展的税收政策探讨

近年来我国新能源产业得到了迅猛发展,但产业发展与市场培育极不均衡,核心技术较为缺乏。现有的税收扶持政策过于零散,政策力度和系统配套不够,协调配合作用难以发挥,没有针对新能源产业发展实际,形成相对独立的税收体系。据此,税收政策应从生产和消费两大环节同时入手,并以正向激励政策和逆向限制政策鼓励新能源的实际利用,支持新能源产业发展。     

税收政策在社会公平中的角色及作用

税收在调节收入分配中有重要作用,本文分析了导致我国收入分配差距的现状及原因,建议:为实现社会公平目标,应健全个人所得税政策及管理制度、调整消费税制度、适时开征物业税、遗产税和赠与税。     

中国“十二五”时期税收划分思路探讨

十二五时期,中国财政体制改革还需全面突进。税收划分应按照财权、财力与事权相匹配的原则进行改革。本文提出了一个税收划分的基本方案,并对房产税、营业税、资源税等相关问题作了分析。     

美加两国税务稽查管理特色及对我国的启示

美国、加拿大两国同属发达国家,也都实行联邦制。先进的税务稽查制度对两国经济高速发展起到了明显的促进作用。本文以美国、加拿大两国为例,归纳和分析两国在税务稽查管理方面的先进经验和做法,以期对我国税务稽查的改革和完善有所裨益。     

台湾地区“奢侈税”政策简介

我国台湾地区的特种货物及劳务税(即俗称的奢侈税)是一种带有很强社会经济调节功能的消费税。本文在介绍台湾地区特种货物及劳务税基本情况的基础上,对大陆通过消费税政策调控经济提出了几点建议。     

Boxing and Martial Arts Company,A Tax Case

A tax case is developed examining a private Canadian sports company. This case simulates a real‐world start‐up company in the area of Canadian Controlled Private Corporation taxation. The client, Boxing and Martial Arts Co., is a medium‐sized, rapidly growing sports promotion business. It operates in an environment where cash payments are common, especially towards foreign workers. Students must research issues involving tax deductions and revenue recognition. The learning objectives include: reinforcing taxation concepts that most students learn in introductory courses (i.e., revenue recognition, allowable business expenses) as well as improving students’ tax research skills for more complex issues (e.g., international tax treaties).     

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Supervisory advice is generally given to tax professionals in public accounting firms before they commence tax planning tasks. The objectives of giving advice are to achieve effectiveness and efficiency in tax planning, as well as for training tax professionals. An experiment with 54 tax professionals, from accounting firms across Canada, was conducted to determine the effects of supervisory advice on effectiveness and efficiency in performing tax planning tasks of different complexity. Advice results in lower effectiveness in lower‐complexity tasks, as evidenced by more technically inadequate tax plans, signs of confusion and overdetermined solutions (i.e., unnecessary information in the tax plans). In higher‐complexity cases, the results suggest a limited improvement in effectiveness, as evidenced by more technically adequate plans, but at a cost of limiting insightful judgment. On the other hand, advice results in limited gains in efficiency for both the lower and higher‐complexity tasks. This study extends the advice and tax literatures by investigating the role of advice in the performance of tax planning tasks of different complexity, which has not been examined in other research. This study also contributes to tax practice, as public accounting firms should consider the limited gains in efficiency with the decrease in effectiveness for lower‐complexity tasks and the potential to limit insightful judgment for higher complexity tasks. The results of this study suggest that firms face trade‐offs in achieving efficiency, effectiveness and the training objective.     

碳税对中国产业与地区竞争力的影响：基于CO2排放责任的视角

基于2007年中国区域间投入产出表,本文从生产者责任与消费者责任两个方面考察了中国不同地区、不同产业的CO2排放情况,并分析了两方面征收碳税对各地区以及相关产业竞争力影响的差异。研究表明,中国也存在着从东南沿海等相对发达地区向西北、东北等欠发达地区的“碳泄漏”现象。因此,与从生产者责任方征税相比,从消费者责任方征收碳税,可以较大幅度地减轻对西北、东北等欠发达地区及相关产业竞争力带来的负面影响,同时又不致使东南沿海经济发达地区及相关产业的额外负担上升幅度过大。本研究的政策启示是,在进行区域与产业CO2排放责任分担时,不能仅仅停留在生产者责任方面,需要同时引入消费者的责任,这既符合责任分担的公平性要求,也能够协调各方利益,达到最佳减排效果。