税收流失的影响因素及其治理的成本约束分析

治理税收流失对弥补财政赤字、维护税法尊严具有重大意义.本文在前人研究的基础上,从对中国税收流失规模的考察出发,通过实证分析,对税收流失的现状、成因、治理约束条件进行了研究,提出要在一定成本约束的条件下,采取降低名义税率,加大税务处罚力度,提高稽查选案的有效性、对重点税源进行重点稽查等措施从根本上治理税收流失.     

公债的利率期限结构与成本管理

在理论上公债期限与公债利率是密切相关的,但是,由于流动性偏好理论的假设前提(有效市场假设)与现实不符,致使"公债期限越短、利息成本越低"的观点在实践中不一定成立.研究表明,只有政府在预测未来债券利率走势方面具有比市场更为优势的地位,它才能够通过期限选择降低债务成本.我国目前正满足这一要求,因而通过期限管理降低债务成本是完全可能的.     

企业所得税制改革的几点思考

在统一内外资企业所得税的基础上建立规范的法人所得税制度是我国企业所得税制改革的必然趋势.统一规范法人所得税税基,在确定计税成本时应充分体现纳税人的费用补偿原则,并适当降低所得税税率,清理整顿税收优惠政策,为各种所有制形式的企业创造公平纳税环境,规范国家与企业的分配关系,简化税制.     

振兴东北老工业基地的财税政策取向

公共产品理论为中央财政介入振兴东北老工业基地战略提供了理论依据.在坚持市场导向和比较优势的原则下,我们需要找准财税政策的切入点.对于财政支出政策和税收政策,我们应明确其各自的作用范围和作用力度,适时适度地加以选择.     

中国金融税制研究(上)

税收对于促进金融业发展的作用是相当重要的.随着经济、政治形势的发展和竞争环境的改变,中国金融业遇到了前所未有的激烈竞争.中国金融税制存在的问题,尤其是同国际上通行的税制不接轨的矛盾日益突出,适时改革金融税制,对于促进中国金融行业的发展乃至整个经济的发展都至关重要.因此,中国金融税制需要改革.本文分析了中国现行金融税制存在的主要问题,并对中国金融税制的改革方向进行初步探讨.     

适应市场经济发展需要 深化税收制度改革

根据十六届三中全会提出的分步实施税收制度改革精神,本文对深化税收制度改革进行了探讨.文章首先论述了深化税收制度改革的客观必然性,其次分析了税收制度改革的指导思想和基本原则,最后探讨了税收制度改革的基本思路和步骤.     

石油开发系统的质量成本控制

油气田的开发管理大体分为地下、地面两部分。按照常规的质量管理和效益评价,人们往往只注重地面设施直观质量控制和对油气产量、采出比、综合递减率、含水率、故障成本和吨油成本等指标进行事后管理或效益的评价,而且很少与成本联系在一起,特别是对预防成本很容易被忽视。本文通过对质量成本的重要性、作用以及油田开发系统质量成本构成特性的分析,以引起油气田的决策层和管理层把产品质量和质量成本紧密联系在一起,重视事前的质量预防,减少故障损失,实现以最少的投入完成开发任务目标,提高经济效益。     

Constructing Indices of the Price of Multifamily Properties Using the 1991 Residential Finance Survey

Indices of the price of constant-quality, owner-occupied single-family housing are widely available and have been instrumental in learning about the operations of the market for owner-occupied housing. Such is not the case for multifamily rental housing. The purpose of this article is to provide information about movements in the price of multifamily properties during the 1980s and early 1990s using the 1991 Residential Finance Survey (RFS). Several conclusions are drawn from the development and analysis of indices of the price of multifamily housing for the nation and four large states (California, Florida, New York, and Texas). First, indices for the period 1983--1991 generate similar patterns among the various methods employed; furthermore, movements in the index during the period 1983--1991 seem reasonable. Second, much regional variation exists. Prices in Texas were particularly hard hit, falling by over 25% in nominal terms between 1983 and 1991. Third, the impact of the Tax Reform Act of 1986 does not appear to have been as dramatic as some have suggested. Indeed, price declines do not show up in either the 1986 or 1987 indices for the nation, California, or New York.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

From “tax state” to “debt state”

The paper is motivated by Joseph A. Schumpeter's The Crisis of the Tax State. It inquires whether the buildup of government debt in peacetimeprosperity is a threat to the stability, existence or creation of viable tax states. The paper begins by setting out Schumpeter's conception of the tax state and the nature of recent political-economic events which have reinvigorated the concept. Next the paper sets out some simple debt dynamics and sketches a debt-induced business cycle arising from heavy reliance on debt finance in peacetimeprosperity. Finally, the paper assesses threats to the tax state in light of recent work on path dependence and positive feedback. An attempt is made to throw some light on whether the plethora of new, and often small, states spawned by the demise of communism can be viable tax states.Essay on Government, the Tax State and Economic Dynamics submitted to the Third Schumpeter Prize Competition.