市场经济下税制改革的理论基础:税收相对中性论

社会主义市场经济体制的核心内容在于发挥市场在资源配置中的基础性作用。税制改革作为社会主义市场经济体制改革的一个重要组成部分:一方面,发挥市场配置资源的基础性作用,以减少政府因课税对经济的低效干预;另一方面,政府也应发挥税制在国家宏观经济调控中的作用,以保证国家各项经济政策的贯彻执行。这要求我们在进行市场经济税制改革时,应兼顾税收中性与税收调控,以税收相对中性论为理论基础,进一步深化我国税制改革。     

Efficiency wages and tax policy

The conventional belief suggests that a tax increase can be regarded as an anti-inflation device because it reduces the aggregate demand. This paper makes a new attempt to reexamine the belief by introducing the principal tenets of the efficiency wage hypothesis. It is found that, in the context of an efficiency wage model, a rise in the income tax may stimulate the domestic price level, rather than depress it.     

民营企业税务筹划:问题与对策

文章从税务筹划的界定入手,分析了我国民营企业进行税务筹划的必要性,指出面临的主要问题,对如何促进我国民营企业税务筹划提出对策。     

税收法定主义与我国税收立法之完善

税收法定主义是指征税主体征税必须依且仅依法律的规定；纳税主体依且仅依法律的规定纳税。“若无法律根据，则国家就不能课征租税，国民亦不必接受租税缴纳之要求”。     

Economic policy uncertainty,tax quotas and corporate tax burden: Evidence from China

This paper studies how economic policy uncertainty affects corporate tax burden. We show that economic policy uncertainty is positively related to corporate tax burden, and the effect is stronger when the tax quotas are higher. Furthermore, we find that economic policy uncertainty strengthens tax collection by increasing government fiscal pressure, thereby increasing corporate tax burden. Besides, the effects of economic policy uncertainty on corporate tax burden are primarily significant in state-owned enterprises (SOEs), non-high-tech firms, firms from the eastern areas and service industry firms. The evidence illustrates that keeping the transparency and stability of economic policies helps to cut tax burden effectively.     

筹资和投资活动的纳税筹划

筹资和投资是企业重要的财务活动,对企业的理财目标有重大影响。本文主要从实用的角度,提出纳税筹划在投资、筹资活动中的具体运用,以期得到能实现企业利益最大化的理财方案。     

企业所得税政策调整及其影响

2008年1月1日起我国将实施新的企业所得税法,本文在比较新旧企业所得税政策的基础上,分析总结了税收政策调整对我国经济、税收收入、内资企业、外资企业等可能产生的影响,进而提出相应的对策。     

Strategic planning and industrial policy

The poor performance of British industry in international markets is partly due to a lack of sector strategic planning. Whereas the Thatcher government looks to an unfettering of the market mechanism as the key to industrial recovery, in fact this is contrary to the experience of several other capitalist countries. The role of banks and government agencies in Japan, of inter-firm co-operation in Italy, and of various corporatist instruments in France and Germany, suggest ways in which local enterprise boards could assist the re-structuring of manufacturing industry in Britain.     

Tax policy and reform in Asian countries: Thailand''s perspective

This paper gives overviews of Thailand's tax system covering major taxes administered by the central government and the local taxes administered by the local government. Recent tax reform experiences are discussed at length starting from the introduction of value added tax (VAT) replacing the business tax to customs tariff reform. Current issues on taxation are also highlighted ranging from tax base, direct and indirect taxation, decentralization impediments. Furthermore, the government is implementing modern and cutting-edge technology in tax administration, thereby providing effective and efficient e-government services to the Thai people. This paper discusses the Roadmap for Tax Reform that would outline the framework for future direction of taxation in Thailand. Finally, the paper gives important insights on tax issues, and draws important conclusions for the future of tax reform in Thailand.     

The benefits of long-term developmental planning: an estimate

This paper measures the gains in social welfare achieved by implementing a series of five-year plans within the framework of longer-term, 10- or 20-year, horizons. We employ an econometric model of Czechoslovakia and optimal control techniques to optimize plan fulfillment over various time horizons. We find that most of the gains from long-term planning can be obtained by using a 10-year horizon; that long-term planning is more useful in periods of rapid structural change; and that one of the main benefits of long-term plans is the avoidance of the cyclical behaviour engendered by five-year plans.     

Audit planning: an algorithmic approach*

Abstract. A major task in audit planning is the design of a proper evaluation procedure for the existing accounting and internal control system. In an era when most accounting systems are “engineered” and computerized, a structured “systems approach” can replace the traditional audit planning methods with formal algorithms to assure that the evaluation is economical and within time and resource constraints. This paper combines the concepts of reliability modeling of internal control systems with those of sequential covering in mathematical programming and provides an algorithm for audit planning in two situations: (1) a dichotomous, deterministic condition where each control mechanism can either operate properly or fail, and (2) a probabilistic situation in which probabilities of success and failure are considered. The objective function is the minimization of audit cost in the first case and is the minimization of expected audit cost in the second one. In addition to the optimization effect achieved by applying the algorithm, a “stopping rule” is defined for the termination of the audit investigation. Résumé. Une tâche importante dans la planification en vérification est de concevoir une procüdure d‘évaluation appropriée pour le système de contrôle interne comptable considéré. Dans une ère où la plupart des systèmes comptables sont “machinés” et informatisés, une “approche système” structurée peut remplacer les méthodes traditionnelles de planification en vérification par des algorithmes formels, afin de donner l'assurance que l’évaluation est économique et à l'intérieur des contraintes de temps et de ressources. Cet article combine les concepts de la fiabilité du modelage des systèmes de contrôle interne avec ceux de couverture séquentielle en programmation mathématique, et présente un algorithme pour la planification en vérification dans deux situations: (1) une condition dichotomique et déterministique où chaque mécanisme de contrôle peut soit fonctionner correctement ou ne pas fonctionner, et (2) une situation probabilistique où l'on considère les probabilitès de succès et d‘échec. La fonction “objectif” est de minimiser le coût de la vérification dans le premier cas et de minimiser le coût prévu de la vérification dans le deuxième cas. En plus de l'effet d'optimisation atteint par l'utilisation de l'algorithme, on définit une “règle de fin de vérification” visant à mettre fin à la vérification.     

论中国汇率政策与关税政策的搭配

中国加入世界贸易组织(WTO)以后,必须按照WTO的规则大幅度地降低关税,这势必给国内经济均衡带来巨大冲击。而汇率政策作为调节国内外经济的重要手段,如何在缓解这一冲击中发挥作用值得研究。本文对1994～2004年中国汇率政策与关税政策之间的搭配进行了实证研究,并提出了改善这两大经济政策搭配的对策建议。     

企业年金税收优惠政策国际比较及其借鉴

企业年金的税收优惠政策对于发展企业年金制度起着重要的作用。然而,我国的税收优惠政策在模式选择、优惠力度及监管体系方面都存在一些问题,使得企业年金制度发展受到制约。本文从企业年金税收优惠政策的国际比较入手,结合我国实际情况,探讨我国企业年金税收优惠政策的改进途径。     

对中国内地基金会税收政策的分析与建议

本文对中国内地基金会税收政策的现状进行了分析,并借鉴国外的相关做法和经验,提出了完善基金会税收制度,应对基金会营利性收入给予税收优惠,捐赠者所得税的税前扣除应可以顺延,建议逐步开征遗产税、赠与税,简化程序、保证税收优惠措施的落实,建立有针对性、完善的基金会税收管理体系等建议。     

Strategic Tax and Financial Reporting Decisions: Theory and Evidence*

This paper examines the effect of book‐tax differences on the probability that a transaction is audited and the probability that additional taxes are collected. It constructs a stylized model in which the taxpayer reports both financial accounting income and taxable income. The government observes both reports before deciding whether to conduct an audit. The analysis of the equilibrium yields two hypotheses. First, the probability that the government will audit a transaction is higher if the transaction generates a positive book‐tax difference (e.g., an expenditure that is deducted for tax purposes but capitalized for financial reporting purposes) than if the transaction generates no book‐tax difference. Second, conditional on being selected for audit, transactions with and without book‐tax differences are equally likely to have detected understatements of tax liability. These hypotheses are tested using Internal Revenue Service (IRS) data from the Coordinated Examination Program. The empirical tests are consistent with the predictions of the strategic tax compliance model.     

改革和完善中小企业税收优惠政策体系

改革开放以来，被称为“蚂蚁雄兵”的中小企业迅速发展，目前，包括个体企业在内，中国中小企业有2900多万个，占全国注册企业总数的99％；从业人员1700千多万，占全国从业人员的75％；资本金66600亿元人民币。其中，非公有制企业占中小企业总数的9成多，并以私营企业为主，其中的75％是新建立的；1998年以后，国有改制的占25％。它们主要集中在工业行业和批发零售贸易业，这两块占到了整个中小企业的8成。