行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。     

东三省现代化经济体系创新要素结构优化策略研究

在经济新常态背景下,构建东三省现代化经济体系创新要素结构测度体系,并以长三角地区创新要素结构为参照系,对东三省现代化经济体系创新要素结构现状进行比较分析。在此基础上,从基础条件、市场条件及环境条件3个方面,对东三省现代化经济体系创新要素结构影响因素进行系统性分析。基于创新要素结构影响因素的分析,从要素间结构与要素内结构两方面研究东三省现代化经济体系创新要素结构优化策略。     

R & D税收激励有效性与影响因素

基于生产函数理论抽象出盈利能力和研发程度是R&D税收激励效应的两个关键因素,进而采用2012-2015年全国高新技术企业调查数据,分别检验了15%税率式优惠与研发加计扣除政策的有效性及其影响因素。实证结果表明：15%税率式优惠与加计扣除政策均能激励企业创新,而加计扣除激励效果显著优于15%税率式优惠;15%税率式优惠政策效应受企业盈利能力影响较大,而加计扣除政策受企业研发投入的作用较大;15%税率式优惠政策对高新制造业、服务业和文化产业创新激励效果不显著,而加计扣除对高新制造业和文化产业研发密集型行业创新具有显著的激励作用;15%税率式激励对成熟度较高企业创新具有较好的激励效应,而研发费用加计扣除政策对成熟度较低企业创新具有较强的促进作用。     

"十三五"时期现代城市与生态文明问题研究

立足于十三五时期,以现代城市与生态文明问题为研究目的.从生态文明是现代城市又好又快发展的必由之路的三个方面理清思路,采取分析问题解决问题的方法,阐明我国现代城市与生态文明面临的新形势新挑战,对现代城市与生态文明作一些探究,为 "十三五"期间及今后一段时期我国现代城市的生态文明建设提供参考.     

Is corporate payout taxation a long run phenomenon? Evidence from international data

This paper examines whether dividend and capital gains taxation influences corporate payout policy using the country level data of 21 countries in panel versions of time series models. We find that dividend relative to capital gains tax penalty is cointegrated with corporate payouts (dividends and share repurchases) i.e. corporate payout taxation may be a long run phenomenon. Further, the cointegrating vector estimates are largely consistent with the traditional view of dividend taxation whereby the tax penalty discourages dividends, while the estimates give limited support to the premise that firms substitute dividends for share repurchases in response to an increase in dividend tax penalty. Long run causality also operates between the tax penalty and payouts in the error correction models. Additionally, dividend tax appears to be more influential than capital gains tax on dividend payout decisions. Lastly, taxation affects dividends more significantly in countries with high investor protection.     

以“文明风采”竞赛为载体推进中职职业生涯规划改革刍议

以"文明风采"竞赛为载体,有利于承认并合理运用中职职业规划课程与专业课程、文化基础课程、第二课堂的共通性,使职业生涯规划应有的职业指导作用得到更大程度的发挥。     

GOVERNMENT SIZE AND GROWTH: A REJOINDER

In our 2011 survey of the literature in the Journal of Economic Surveys on the effect of government size on economic growth in wealthy countries we find a relatively consistent pattern: An increase in government size by 10 percentage points is associated with a 0.5–1 percentage point lower annual growth rate. This conclusion is questioned by Colombier. In this rejoinder we present a rebuttal of Colombier's argument based on a detailed scrutiny of his own statistical evidence and regression results. Furthermore, we note that several new papers that have appeared since our original paper was published give support to our main conclusion.     

河南省现代农业可持续发展的综合效益评价

近年来,我国农业生态环境恶化,可利用农业资源紧缺、农产品质量安全等问题日渐凸显,因此发展可持续现代农业产业已经被提上日程。河南省作为发展现代农业的试点改革省份,在发展特色农业模式,优化农业产业结构方面取得了一定成效,但同时存在着制约其进一步健全完善的因素。文章以农业可持续发展为理论基础,从经济效益、社会效益和生态效益等3个方面构建现代农业可持续发展综合效益评价指标体系,并采用主成分分析法评价现代农业可持续发展的综合效益。研究结果表明,经济发展是河南省农业可持续发展的核心;人口问题已成为制约部分城市农业可持续发展的重要因素;生态因子的贡献率最低,是阻碍河南省经济可持续发展的重要因素。据此提出调整产业结构、促进农业经济发展,控制人口增长、提高农民生活水平,保护生态环境、健全生态因子机制等具有针对性的对策建议,为提升现代农业可持续发展综合效益提供理论借鉴。     

GOVERNMENT SIZE AND GROWTH: A SURVEY AND INTERPRETATION OF THE EVIDENCE

Abstract The literature on the relationship between the size of government and economic growth is full of seemingly contradictory findings. This conflict is largely explained by variations in definitions and the countries studied. An alternative approach – of limiting the focus to studies of the relationship in rich countries, measuring government size as total taxes or total expenditure relative to GDP and relying on panel data estimations with variation over time – reveals a more consistent picture. The most recent studies find a significant negative correlation: an increase in government size by 10 percentage points is associated with a 0.5% to 1% lower annual growth rate. We discuss efforts to make sense of this correlation, and note several pitfalls involved in giving it a causal interpretation. Against this background, we discuss two explanations of why several countries with high taxes seem able to enjoy above average growth. One hypothesis is that countries with higher social trust levels are able to develop larger government sectors without harming the economy. Another explanation is that countries with large governments compensate for high taxes and spending by implementing market‐friendly policies in other areas. Both explanations are supported by ongoing research.     

入世后我国主要贸易税收政策功能调整的定位分析

入世后,我国贸易税收政策的功能必须在经济全球化的背景下制定和调整。本文通过分析关税、出口退税、反倾销税三大贸易税收政策的主要功能在内、外部因素的影响下发生的变化,提出了我国入世后贸易税收政策功能调整的战略方向及措施:应强化关税产业保护功能,弱化财政收入功能;应以“走出去”战略为依据,真正发挥出口退税制度的保护产业和鼓励出口的基本功能;应发挥经济比较优势,加强国际分工合作,避免反倾销税成为过度产业保护的工具。