共查询到20条相似文献,搜索用时 46 毫秒
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两套税法在组织财政收入、促进经济发展方面曾发挥过积极作用,但是随着经济环境的变化,目前已与国际惯例和世贸组织所要求的国民待遇原则明显不符,无法适应时代的需要。 相似文献
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目前我国对内、外资企业分别实行企业所得税制,两套并存的企业所得税制在纳税方法等方面存在的较大差距以及目前涉外税收优惠政策及税法和条例的主要条文方面存在的问题不符合WTO规则,造成税收歧视,不仅阻碍民族工业的发展,而且也影响吸引外资的健康发展。从长远看,无论是适应WTO规则,使税制符合国民待遇的要求,还是适应国内民族产业发展的要求,统一内、外资企业所得税是必然趋势,势在必行。 相似文献
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“简税制、宽税基、低税率、严征管”——尽管新一轮税改的基本原则乃至主要同容已经厘定,但是具体将以何种方式操作依然给了人们很大的想像空间。这是道让跨国公司CEO们一直心里打鼓的“免费午餐”。“打鼓”的理由是因为他们相信它不会是一道永远免费的午餐。这道“免费午餐”就是外资 相似文献
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关于统一内外资企业所得税的初步设想 总被引:1,自引:0,他引:1
我国1994年税制改革取消了按行业设置企业所得税的做法,统一了内资企业所得税,并且与外商投资企业和外国企业所得税法在税率上实现了初步统一,在一定程度上完善了机制,促进了经济的发展.但随着经济的发展,我国加入了世贸组织,内外资企业适用两套不同的税法,既不符合国际惯例,又违背了我国税收立法的初衷,造成了内外资企业的不公平竞争.因此,统一内外资企业所得税势在必行. 相似文献
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Terence Dwyer 《American journal of economics and sociology》2014,73(4):664-988
Regular, periodic taxation is a function of modern government, a practice that arose only because the rent of land and natural resources was transformed from the traditional source of public revenue in the Middle Ages to private property, starting in the 17th century. In the earlier era, taxes (special exactions on ordinary income and daily necessities) were imposed only under unusual circumstances, usually to fight wars. The French Physiocrats and their student, Adam Smith, proposed that the best form of modern taxation would be based on the same principle as the medieval system—a fee derived entirely from surpluses, not imposed as a burden on production. This was actually what Adam Smith meant by “ability to pay.” Smith's sophisticated understanding of economic rent was, however, simplified and distorted by numerous economists throughout the 19th century, who buried the concept under layers of obfuscation. In particular, the substitution of “Paretian rent” for “Ricardian rent” committed the fallacy of composition by shifting rent from a social concept to a private, unit‐level concept, which caused social surplus to simply “disappear.” Bringing this “lost history” to light permits us to re‐evaluate how modern societies might benefit from Smith's physiocratic concept of taxation. This work not only traces debates about rent—for example, whether rent arises from risk‐taking, or whether a tax on rent raises commodity prices—but also discusses the practical benefits of taxing it today. 相似文献
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Alexandra Hardie 《Economic Affairs》1989,10(1):37-38
Should interest be taxed? Alexandra Hardie, of Exeter University, argues that the taxation of interest acts as a major distortion of the economy. 相似文献
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张丕强 《上海立信会计学院学报》2006,20(2):65-68
近年来一些国家相继实行了金融业统一监管,业界对此存在着不同看法,一些人主张进行金融业的统一监管,即将所有的监管机构统一到一个组织结构进行统一监管,而另一些人则对此持反对意见,主张继续实行多边监管,即分业监管。文章试图从统一监管成本与收益的角度来分析金融业实行统一监管的可行性。 相似文献
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Praxis / MagazinNews
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