财政支出总量与结构的经济增长效应研究——基于省际面板数据的分析

本文使用2007-2017年省际面板数据实证检验了政府财政支出及其结构对经济增长的逆周期调节作用。2011年以后,财政支出对经济增长的促进作用得到加强,经济建设支出和社会文教支出对经济增长的促进效应有所提高,但压减行政管理支出对经济增长产生了负面影响。因此,面对当前新冠疫情带来的经济增速下行压力,建议政府调整优化财政支出结构,减少低效率支出,加强基础设施补短板,加大民生投入力度,提高行政管理效率。     

Commodity windfalls,polarization, and net foreign assets: Panel data evidence on the voracity effect

This paper examines the effects that windfalls from international commodity price booms have on net foreign assets in a panel of 145 countries during the period 1970–2007. The main finding is that windfalls from international commodity price booms lead to a significant increase in net foreign assets, but only in countries that are ethnically homogeneous. In highly ethnically polarized countries, net foreign assets significantly decreased. To explain this asymmetry, the paper shows that in ethnically polarized countries commodity windfalls lead to large increases in government consumption expenditures and political corruption. The paper's findings are consistent with theoretical models of the current account that have a built-in voracity effect.     

"量入为出"与"以支定收"—关于当前财政收入增长态势的讨论

当前中国的财政收入处于"超常"增长区间.因此,有必要按照"以支定收"的财政观重新审视当前中国的政府收支格局,并以此解释或处理财政经济领域的一系列问题:由支出入手,从支出到收入,在严格界定支出与收入的基础上界定"两个比重";启动各项旨在规范政府收支行为及其机制的改革举措,避免整个政府收支规模的不适当增长;循着"政府究竟需要干什么事"、"政府究竟需要多少钱"和"政府究竟可以取得多少钱"的线索,构建本来意义上的中国的公共财政框架.     

L频段高稳梳状谱电路设计与实现

利用阶跃恢复二极管的强非线性特点,设计了一个输入信号频率100 MHz、输出信号频率0 .9～1.4 GHz的梳状谱电路,经开关滤波器电路处理后可以实现6个单频点输出。梳状谱电 路经 优化设计和调试,以较低的驱动功率实现了模块高稳定输出。在-55℃～+85℃工作温度范围 内、输入信号功率0～+3 dBm条件下,梳状谱电路驱动功率为20 dBm左右,测试模块输出信 号功率变化小于1.5 dB,附加相位噪声劣化小于1 dB。     

我国政府非税收入管理中存在的问题及完善对策

非税收入是政府财政收入的重要组成部分,但长期以来,我国非税收入管理没有得到足够的重视,存在着许多许多问题,必须采取措施加强对非税收入的管理.本文指出了我国非税收入管理中存在的问题,提出了加强非税收入管理的对策.     

The business of peace: Coca-Cola's contribution to stability,growth, and optimism

This article reviews the role of a global commercial organization, The Coca-Cola Company, in contributing to national stability in developing markets through a strategic approach to social and economic contribution. The company's initiatives complement the role of policymakers, who are primarily responsible for the safety and prosperity of citizens, often using the Golden Triangle model that aligns government, civil society, and the private sector. Examples are drawn from the empowerment of women and youth; leverage of specialist expertise in water replenishment and in distribution and logistics; the impact of global standards of compliance; and the creation of high-value jobs throughout the expansive value chain. The Coca-Cola system is global in scale but multi-local in its operations, leveraging universal human traits with high relevance in individual markets.     

信息环境、可比性与营收计划准确度

文章研究了公司的财务报表可比性是否影响营收计划的准确度,并考察两者之间的关系在不同的内部信息环境和外部信息环境下是否存在差异。文章研究发现：可比性越高的公司,其营收计划准确度越高;可比性与营收计划准确度之间的正向关系在较好的内部信息环境或较好的外部信息环境下更显著。研究结果说明可比性对营收计划准确度起到决定性作用,这一作用在较好的内外部信息环境下更强,这为提高我国上市公司营收计划的质量指明了方向。     

经济全球化与我国的税收安全体系建设

经济全球化条件下有许多因素冲击到国家税收的安全 ,如税收国际竞争的挑战、跨国公司避税的影响、电子商务引发的税收流失、走私和骗取出口退税的侵蚀 ,等等。本文系统分析了上述这些方面 ,并且将全球化下国家税收安全体系的建设视为一项综合性的整体工程来构建 ,而不是作为一些分散的项目来实施。     

中国外贸进出口对税收的影响：理论与实证

对外贸易对中国的税收有怎样的影响?回答这一问题，对制定贸易政策有重要的现实意义。本文对1-2-3模型进行修正，将总产出区分为4种具有不同税收特征的产品，构建相应的税收模型，从理论上分析了对外贸易对税收有正面的影响。实际测算显示，一般贸易出口每增加1元人民币，会相应带动当年税收增加0．4～0．5元人民币。通过对季度数据的Granger因果检验和向量误差修正模型分析，本文发现出口增加对税收有持续的正面影响。     

英国税务、海关署合并解析

为了应对国际环境和国内事务的快速变化,世界各国海关的职能都因2004年英国中央政府宣布对国内税务署和海关与税务署进行合并,而引起了一场关于此次合并利弊的探讨。     

我国税收成本高的成因分析与改进措施

多年来我们较多地注重税收收入的增长速度和税收在国民经济中调节作用的发挥,却忽视了在聚财和税收调节中税收成本的支出,致使近些年来税收成本不断上升。过高的税收成本不仅直接影响国家可用财力的大小,还对经济运行和税收执法等产生负面影响。从税收制度、机构设置及征收管理等方面查找目前我国税收成本较高的原因,制定现阶段降低我国税收成本的改进措施,以期加强说收的管理工作。     

电商企业税收流失成因与对策研究

随着互联网快速发展,电子商务经营模式应运而生。但现有的实体经济的征税标准无法适应电商模式,现有的税务稽查亦存在很大的短板,无法准确确定电子交易,致使电商类企业税收处于"真空"状态。在比较传统经营模式与电子商务模式区别的基础上,分析造成电子商务税收流失的原因,提出完善电商税收登记和征管机制,提高电商纳税意识,开发第三方协助平台,推行电子发票等对策建议。     

Anjan V. Thakor,The purpose of banking: transforming banking for stability and economic growth

Business Economics -     

Prices of deep discount bonds and the Revenue Act of 1978: An evaluation of market response

This article explores the market response of deep discount corporate bonds to the reduction in the capital gains tax rate incorporated into the Revenue Act of 1978. Such tax change should have increased the desirability of assets acquired for capital gains potential, such as deep discount bonds. Examining a time series of prices and returns for a sample of deep discount corporate bonds and a control group of comparable duration and credit risk corporate bonds selling at or near par did indeed provide evidence of a market price reaction. Moreover, the price changes for the deep discount bonds occurred well in advance of the implementation of the tax change.     

特殊销售方式下商品收入的会计与税务处理探析

在市场竞争过程中,企业为了促销商品,销售货物的形式具有多样化的特点。企业需要做好特殊销售的会计处理与税务处理,力求及时准确地确认收入,正确地进行纳税申报。因此对现金折扣、商业折扣、销售折让、以物易物和收取包装物押金等情况下销售收入的会计和税务处理进行了探讨和分析。     

Demand and Revenue Management of Deteriorating Inventory on the Internet: An Empirical Study of Flash Sales Markets

In this study, we investigate demand and revenue management of deteriorating inventory in flash sales markets (FSM). Retailers operating FSM source excess inventories of products from secondary markets in fixed lot sizes and offer them as part of deals that get no replenishments and expire after running for predetermined periods (e.g., 24 hr) or when they sell out, whichever occurs first. We develop a demand forecasting model that incorporates the effects of sentiments conveyed by consumers in discussion forum posts associated with different deals on the deals’ empirical demand rates. We then conduct a survival analysis to find that the empirical demand rates projected from our forecasting model are significant predictors of the deals’ actual time to stockout, even after controlling for their initial inventory provisions and markdowns. We also find that the predicted effects of these demand rates on stockout times are stronger at low markdowns. Our investigation offers insights into different strategies that sellers operating FSM can pursue to improve their inventory performance. These strategies involve decisions that sellers must make both a priori, before deals start, and a posteriori, according to real‐time detection of departures from projected demand rates as deals run their course.     

地区间的相对剥夺与地方财政收入空间非均衡的演变

本文利用1997－2012年的中国省际财政收入数据,采用不平等指标对地方财政收入的空间非均衡进行度量和分解;运用相对剥夺理论的基尼系数子群分解方法,对地方财政收入空间非均衡进行度量和分解;并采用财政收入流动性方法,对地方财政收入空间非均衡的动态演变进行分析。结果表明：地方财政收入空间非均衡总体呈现缩小趋势,子群间差异是地方财政收入空间非均衡的主要来源,其中东部对中部的相对剥夺对地方财政收入总体差异贡献最大;地方财政收入流动性总体呈现减弱趋势,地方财政收入变动有助于缩小地方财政收入空间非均衡。     

市场分割对地方财政收入增长影响的跨地区和跨时效应:1986—2008

利用1986—2008年中国大陆各省市场分割指数面板数据,从实证的角度检验地方政府市场分割对财政收入的影响,结果表明:市场分割会阻碍地区财政收入增长,并且存在显著的跨地区和跨时效应;财政分权和经济增长是促进地区财政收入增长的主要原因。