台湾的遗产及赠与税

目前,台湾的遗产税是以被继承人所留遗产总额按累进税率征税,税负轻重与各继承人所继承的遗产多少无关;赠与税是以赠与人所赠与财产总额按累进税率征税,税负轻重与各受赠人所受赠的财产多少无关,特殊情况例外.台湾自1973年2月实施遗产及赠与税后,既增加了财政收入,又对缩小贫富差距、平均社会财富发挥了作用.     

比利时的遗产及赠与税

比利时的全称为比利时王国,它位于欧洲西部,是由三个地区(弗兰德区、瓦隆区和布鲁塞尔区)组成的联邦国家。比利时现有人口约1010万,其中讲荷兰语的弗兰德区584．7万人,讲法语的瓦隆区330．5万人(包括讲德语的6．9万人),使用荷法两种语言的布鲁塞尔区94．9万人。1994年,比利时的遗产与赠与税收入为256亿比利时法郎(BEF)。     

关于开征遗产赠与税的思考

开征遗产税有利于调节社会财富分配;有利于我国税制的完善;有利于维护我国政府的税收权益。为保证遗产的顺利实施,应做好如下几方面工作：建立健全开征遗产税的相关法律法规;设计切实可行的遗产税制;提高税务人员的征管能力;开展深入的宣传工作,提高纳税人的主动申报意识。     

关于在我国开征遗产和赠与税的构想

本文首先介绍了遗产税和赠与税在中国的征收背景,其次分析了在我国开征遗产和赠与税的必要性和可能性,最后探讨了我国遗产和赠与税的具体税收制度。     

OECD成员国环境税收发展趋势及经验借鉴

在共同应对气候变化的要求下,经济合作与发展组织（OECD）成员国围绕碳中和目标,以减碳为主线,完善环境税收政策,主要体现在碳税改革以及对能源和化学污染物的税收调整。但是受到政策目标的影响,OECD成员国之间的环境税收政策存在预期与实践之间的差异。我国应吸取和借鉴OECD成员国环境税收改革经验,构建特征明显的绿色税收体系,以扩大征税范围加强环境税收绿色减排作用,以低碳为中心提升环境税收的碳达峰碳中和效应,试点“负环境税”提高绿色转型灵活性,为推进绿色、低碳、循环经济体系的高质量发展提供必要的税收政策支持。     

Debt, Death and Taxes

Does the level of government debt affect living standards and if so, to what extent? We quantify the impact of the U.S. federal debt using an open economy overlapping generations model in which consumers have long but finite lifetimes. A demographic structure allows fiscal policy changes to have different effects on different agents, and reveals the linkages between public debt, output and international trade. We find that reducing the debt has relatively modest impacts on aggregates, while reducing government spending substantially raises U.S. incomes and welfare. Therefore, this paper contributes to the current debate regarding whether U.S. federal government budget surpluses should be used to retire government debt.     

经合组织国家税负水平变化分析

经合组织国家的税负水平及其变化呈现税负水平普遍比较高、税负水平普遍上升等主要特点,从1985年到2000年,该组织成员国的直接税收入和间接税收入占国内生产总值的比重都有所上升,其中直接税收入比重的上升尤为明显。     

Personal Income Taxes in Developing Countries

Comparative work on income taxes in developing countries hascommonly looked at average tax rates. These rates are oftenconstructed by dividing revenue collections by some measureof private or personal income. Recent controversies have, however,focused on the incentive effects of marginal tax rates. Thisarticle develops and applies a simple methodology to comparemarginal official tax rates across a sample of fifty developingcountries. As would be expected given differences in fiscalcapacity, the poorest and the lower-middle-income countriesimpose relatively low marginal rates, and the rates for theupper-middle-income and developed countries are higher. Conversely,several low-and lower-middle-income countries' tax thresholdsstart at income levels which are low relative to their meanincome when compared with those of developed countries. Theresults warn against trying to derive information on the disincentiveeffect of a country's tax schedule from the highest marginalrate; our data show that this is not an accurate indicator ofoverall disincentive effects.     

浅议外国企业所得税的管理

外商投资企业和外国企业所得税是我国涉外税制的重要构成部分,按纳税人的性质划分,涉外所得税包含外商投资企业所得税和外国企业所得税两个方面的内容,但在实际工作中,外国企业所得税的征收管理远没有其它税种理想,除了所得税本身具有的复杂性和难于操作性之外,更主要的原因是受到执法条件的限制.笔者近期在三峡工程的涉外税收调查中发现,仅一期工程中发生的涉外经济合同的总价款就达20多亿元,合同中涉及提供服务安装和特许权转让费2亿多元,这中间已有相当部分的合同已执行完毕,而外国企业主动登记申报并缴纳税款的状况与调查的结果相差甚远,由此可见在日常征管中存在着相当大的漏洞.这类应税项目主要依据从事建筑、安装、装配、勘探等工程作业和提供咨询、管理、培训等劳务活动的所得征收所得税,对取得的租金、特许权使用费和其他所得按收入额征收预提所得税.     

The Demand for Life Insurance in OECD Countries

This article examines the determinants of life insurance consumption in OECD countries. Consistent with previous results, we find a significant positive income elasticity of life insurance demand. Demand also increases with the number of dependents and level of education, and decreases with life expectancy and social security expenditure. The country's level of financial development and its insurance market's degree of competition appear to stimulate life insurance sales, whereas high inflation and real interest rates tend to decrease consumption. Overall, life insurance demand is better explained when the product market and socioeconomic factors are jointly considered. In addition, the use of GMM estimates helps reconcile our findings with previous puzzling results based on inconsistent OLS estimates given heteroscedasticity problems in the data.     

OECD国家对附加福利的税收处理及其启示

问题的提出 尽管20世纪80年代末以来,经合组织(OECD)国家的个人所得税税率不断下降,但其最高税率仍保持在30-60%(原为40-70%).为了规避高额的个人所得税及出于管理上的需要,许多OECD国家的雇主与雇员之间达成默契,雇主支付给雇员的工资收入维持在适度水平,而大幅提高其附加福利,如提供汽车、购房低息贷款、住宿、医疗和教育开支等.     

OECD国家对劳动力和金融市场的税收政策

对劳动力市场的税收政策 90年代以来,OECD国家遭遇的棘手问题之一是持续的高失业,随着与全球化进程相联系的所谓"新移民时代"的到来,失业问题已变得更加严峻.     

Death and Taxes: The Market for Flower Bonds

Certain U.S. Government securities, known as flower bonds, can be redeemed at par plus accrued interest for the purpose of paying estate taxes, if held at the time of death. Thus, a flower bond, selling at a discount, is like a straight bond plus a life insurance policy. An equilibrium derived from a rational flower bond pricing model implies the existence of clienteles: individuals with the highest death probabilities hold the deepest discount flower bonds. The empirical implication, that bonds with the deepest discount should be redeemed at the fastest rate, is tested and the results support the proposition.     

美国和OECD的预约定价协议程序--美国和OECD转让定价规则比较研究之五

在分析阐述转让定价调整方法过程中,我们可以看到要取得与正常交易价格完全一致的结果存在很大的困难,这是因为为了对关联企业的转让定价进行调整,虽然在理论上将关联企业视同独立企业看待,但关联企业实际上并不同于非关联企业,以非关联企业即非受控交易的结果作为参照对关联企业间的交易进行判断和调整,有时并不能做到客观和准确.这经常使税务当局和纳税人之间陷入复杂的争议,费时又费力.为了解决事后调整转让定价的困难,美国和OECD有关转让定价调整规章都规定可以采用事先裁定的办法,在关联企业进行跨国经营前,就内部作价的方法作出安排,并在税务当局和纳税人之间达成协议.这就是所谓的预约定价协议,也称预约定价安排,简称为APA或APAs.本文主要阐述美国APA程序的主要内容,也就OECD的APA指南中特色部分作对比说明.