从发票管理角度看我国当前税收流失状况及改善措施

目前，全球金融危机对我国的影响还未见底。实施积极财政政策扩大内需，增强经济抵抗力和竞争力，确保持续增长是未来的艰巨任务。作为一系列重大举措的支撑力量，税收成为财政工作的关键一环。全面加强征收管理，减少税收流失是确保积极财政政策顺利推行的前提之一。本文围绕我国税收征管工作中的发票管理环节展开，分析了发票管理漏洞使税收流失加剧的现状，并提出了改善发票管理的若干措施。     

营业税改征增值税试点方案对港口企业的影响研究

2012年国家在上海等11个省市开展了交通运输业和部分现代服务业营业税改征增值税的试点工作,这一改革给港口企业一般纳税人的税负带来了影响,通过两种税负的比较分析,其因素包括税率偏高、可抵扣成本低等多个方面,应当采取扩大改革范围、给予企业过渡期补贴扶持、择机统一下调税率等措施。     

关于物流税收指标体系与政策的探讨

物流业作为新兴的生产性服务业已成为推动经济发展的加速器.税收政策是调整和振兴物流业最重要的政策杠杆,也是物流企业最为关心的政策问题,本文通过分析物流税与税率体系与指标分析含义,中外物流税与税率体系发展,分析新旧物流税优点与不足、税率体系与指标比较,针对物流税与税率体系及指标提出了促进我国物流业发展的相关建议。     

A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms

The Washington Department of Revenue facilitated a field experiment to explore opportunities to increase Use Tax and Business and Occupation (B&O) Tax compliance by retail industry firms. The experiment tested two enforcement strategies (actually put in place by the State of Washington): communication of noncompliance penalties and announcement of an enhanced detection initiative. Of special interest was whether the compliance initiatives would differentially influence firms in divergent financial positions (increasing versus decreasing revenues). Findings were consistent with the gain/loss framing concept of prospect theory: the elevated enforcement initiatives increased both actual reported Washington State Use taxes and B&O Taxes more for firms with declining revenues (loss frame) than for firms with raising revenues (gain frame). Historically the Use Tax has had a low rate of compliance while the B&O Tax has had a high rate of compliance; thus we tested two very different taxes. The results of the experiment suggest that revenue agencies with limited resources may benefit from focusing greater compliance enhancement efforts on firms with declining revenues as more tax dollars will be generated from these taxpayers. For tax researchers, this experiment demonstrates that gain/loss tax framing can occur in nature by means other than withholding.     

环境税“双赢”效应及其对我国税制改革的启示——一个基于OECD国家视角的研究

环境问题在西方发达国家上百年工业化过程中分阶段出现过,而目前在我国则集中出现,我国已进入污染事故多发期和矛盾凸显期.国外环境税的征收情况、环境税在经济合作与发展组织中的“双赢”效应,对我国环境税的设计都具有一定的借鉴作用.     

Assessing professional ethics in tax: A case on uncertain tax positions

We develop and present an ethics case dealing with an uncertain tax position. The case can be used to assess professional ethics as part of an assurance-of-learning (AOL) plan as well as a component of a course grade. We present data on student performance on this case over a 5-year period. Students consider existing ethical frameworks to identify and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position. In addition, students evaluate the AICPA guidance and U.S. Treasury standards on taking and reporting uncertain tax positions in the tax return and the FASB and PCAOB standards on reporting and auditing uncertain tax positions in the financial statements. The case allows faculty to assess students’ ability to frame potential ethical dilemmas when clients engage in aggressive tax behavior, to recognize with whom and with what professional reference documents they should consult when an uncertain tax position arises, and to choose among alternative actions when faced with client/preparer conflicts.     

燃油税实施效果评价及税制完善的建议

我国燃油税改革正式实施已满两年,其积极的效果和存在的弊端初步显现。本文在对我国燃油税改善的实施效果进行评价的基础上,借鉴典型国家燃油税税制的设立经验,提出完善我国燃油税税制的建议。     

高校企业所得税问题探讨

随着高等教育体制改革不断深入,高校适应市场经济的能力不断加强,高校的经济活动日益频繁。为调节相关经济活动,国家出台了一系列高校企业所得税税收政策,加强高校的税收管理工作。通过全面了解高校企业所得税税收政策,掌握高校企业所得税有关优惠待遇,研究高校企业所得税的核算方法,探讨高校企业所得税存在的问题及改革对策,并提出对高校企业所得税缓征及免征的建议。     

房地产税收制度的国际经验及启示

征收房地产税收的目的就是遏制房价的上涨以及增加财政收入.然而,由于当前我国房地产征税效率低,对房价上涨没起到抑制作用.通过对新加坡,韩国和中国香港房地产税收状况的分析,借鉴他们有效征税和成功遏制较高的房价措施,并结合我国房地产税收实际状况,提出来一系列房地产税征收政策及改进措施来不断完善我国房地产税制.希望这些措施 能...     

美国仲裁机构税收政策初探

仲裁机构是顺应解决商事争议的需要发展起来的。商事纠纷多发性、专业性及私密性等特点,决定了诉讼解决模式无法满足所有商事主体需要;现代司法资源的有限配置也需要多元化纠纷解决方式来分流案件。本文选取极具代表性的美国非营利性仲裁机构适用税收政策进行分析,介绍了美国非营利性仲裁机构的免税范围规定、资格认定、关联的私人利益与营利性所得的税收安排以及信息披露与监管制度安排,并在此基础上得出了在法规体系、税收优惠政策、区别对待及监管机制方面促进我国仲裁机构发展之有效经验。