完善我国依宪治税的思考

依法治税的根本前提是依完治税,但是我国现行宪法中涉税规定仍然存在着不完善、滞后性以及与单行税法的冲突等问题,我们必需在借鉴成熟市场经济国家依完治税的做法和经验的基础上,确立税收法定主义的宪法原则,完善宪法中纳税主体的规定,合理划分税收立法权限。     

The UK Landfill Tax: Financial Implications for Local Authorities

Local authorities in the UK are responsible for waste management. Since the introduction of the landfill tax in 1996, the costs of disposing of municipal solid waste in landfill has increased markedly. The money collected is being paid to central government, through Customs and Excise. Some remission of landfill tax money can be claimed by commercial organizations to develop sustainable waste management, but local authorities, which also have an important role in this, cannot do so. The authors explain why the hypothecation of landfill tax revenue would be helpful and why local authorities need additional funds to develop sustainable waste management projects.     

新《征管法》呼唤税务代理

2001年4月28日<中华人民共和国税收征收管理法>(以下简称新<征管法>)正式审议通过,并于2001年5月1日施行.     

我国加入世界贸易组织与深化税收改革

加入世界贸易组织是当前我国面临的重大挑战,为此,中央各有部门高度重视,积极行为,研究入世给我国带来的利弊影响,旨在保证入世后我国国民经济持续快速健康发展。本文从加入ＷＴＯ对我国税收工作的要求入手,分析加入ＷＴＯ对我国税收工作的利弊得失,并在此基础上提出深化税收改革的必要性和基本原则及深化税收改革的具体内容。     

加入WTO与我国税收法制的完善

加入WTO,中国将以前所未有的广度和深度融入国际社会,我国经济社会生活各方面将发生深刻变化.加入WTO,表明中国坚持改革开放并融入世界经济主流的决心,有利于我国社会主义市场经济的建立和完善.同时,加入WTO,也要求我国遵循WTO的规则,适应世界经济一体化的要求,加快建立和完善相应的市场经济法制体系.经济法制不健全,无法实现市场经济所追求的"公平"和"效率"."没有合适的法律和制度,市场就不会体现任何价值最大化意义上的'效率'①".     

The Diffusion of Tax Effect Accounting in Australia

This paper examines the impact of regulation and earnings management incentives on the evolution of tax effect accounting in Australia. Following the release of the first accounting standard on the issue the method spread roughly equally throughout the mining and industrial sectors. Amendments to the standard, which loosened the recognition criteria for tax loss carry forwards, led to a significant increase in the proportion of companies (particularly industrials) adopting income tax allocation. Subsequent amendments restricting such carry forwards were associated with a significant decline in the proportion of companies allocating tax (particularly miners). We also observe differential financial statement effects between mining and industrial companies and, within both sectors, differential financial statement effects across time. Consistent with the arguments of Leppinus (1977) and Gibson (1984) the adoption of tax effect accounting is, on average, earnings enhancing in the post-DS4 period. However, in the pre-DS4 period, adoption was just as likely to reduce income for industrial companies as it was to increase it. In contrast, adoption was almost uniformly earnings reducing for mining companies. Thus something other than an earnings management hypothesis is needed to explain the voluntary adoption decision of the early (pre-DS4) adopters. We conjecture on the alternatives.     

随风潜入夜润物细无声——亲历英国纳税环境所感

人是社会性动物,会因为所处的环境而表现出不同的行为。入乡随俗就有这个意思。生活在中国的人们,越来越多地读到报刊上评论中医衰落的文字,却没有意识到,其实中医的理念早已深入生活的每个角落:     

金融市场税收政策：国际经验与改进思路

国际金融中心除了具备人才、语言及商业环境等有利因素外,优惠的税收政策也是其中非常关键的因素。对于任何金融中心来说,税收政策都是其核心竞争力的一个重要方面。本文通过分析税收政策对国际金融中心建设的作用以及我国目前金融市场存在的的税收问题,指出我国无论场内还是场外交易,实行的是营业税和所得税双主体课税结构且税率较高,这将不利于增强上海的吸引力和凝聚力及国际金融中心建设,并对存在的问题提出了相关的政策建议。     

Tax education in the UK: a survey of tax courses in undergraduate accounting degrees

This paper presents the results of a postal survey designed to examine the teaching of taxation in UK universities. The project looks at taxation in undergraduate accounting degree programmes and adopts an objective centred focus. The principal aim of the survey was to examine the relationships between some characteristics of individual tax courses, including the course objectives and coverage, staffing, teaching and assessment methods, in an attempt to draw some conclusions on the nature of tax education in UK accounting degrees. The results of the survey and consequent analysis may provide taxation and accounting educators, professional bodies and researchers into accounting education with an insight into approaches to, and methods used in, taxation teaching. It may also present a framework for comparative international research in tax education.     

The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK

The literature on the links between tax and financial reporting suggests that the strength of those links varies over time and from one jurisdiction to another. The links in Germany were seen to be particularly strong, and those in the UK rather weak. Previous literature was largely set in the context of unconsolidated statements but authors have suggested that their findings were relevant for consolidated reporting. This paper examines the scope for tax influence on IFRS consolidated financial reporting in the two above countries. We find that the overall position for Germany and the UK is now similar, that is, that the potential for tax influence is much weaker in Germany than recorded in previous studies. We also find that, even for unconsolidated reporting under domestic accounting rules, the extreme positions recorded for the two countries in the 1990s have been modified.     

南非:税收与公司法律的变化

考虑到1999年7月2日的大选,南非政府在预算和税法方面引入了极少的一些变化.在税收方面唯一的一项实质性的变化是公司税率由35%降低到30%.然而在公司法方面的变化却是意义深远的,其中包括一项允许公司买卖自已股票的修订,也有一些其他方面的修订如增加公司股东和董事薪金方面的透明度.     

Getting Prepared for the New Income Tax Law

The long-waiting China unified corporate income tax law （＂CIT Law＂） was finally promulgated on March 16, 2007 and will become effective from January 1, 2008. Although the Government is still working on the details of the detailed implementation rules, the major changes include revamped tax benefits, the reintroduction of dividend withholding tax on dividends paid to foreign shareholders,[第一段]     

理性的思考:认真对待税之法性

税之法性由税的基点所决定,具体包括:税法应该实现的基本目标为正义和效率;税法所要实现正义和效率的手段和方法是以税收法定为基础和原则,包括多种路径在内的一种智识和实践。税法作为平衡、协调经济利益之法,实用性是其内核;正义、效率是其基本目标;法定性是其实现基本目标的基础和决定性因素;纳税人诉讼、纳税人用税监督权是实现其基本目标的方向;税收司法的独立最终决定了税收司法正义和税法效率的实现。     

英国地方税收管理的启示

英国地方政府坚持以支定收的财政预算原则,注重税收征收率的提高和征税成本的降低,程序简便,公开透明,同时通过税收减免优惠和地方税福利提供对低收入者的收入支持,体现公平原则。英国的地方税收管理对我国税制建设和税务管理具有一定的借鉴意义。     

英国高效税收征收的成因及其借鉴

英国高效的税收征收,并非因为有良好的软硬件设施和强有力的征管,而是有赖于高效的税制修改程序、思路清晰的税制结构、健全的社会信用体系、成熟的社会分工系统以及注重成本的治税理念。英国的治税理念及管理方法,对我国提高征管效率有很好的借鉴作用。     

从新《征管法》看如何完善现行《预算法》

按照全国人大常委会的立法规划,已实施十年的<中华人民共和国预算法>(以下简称现行<预算法>)修正案草案正处于调研、起草阶段.笔者拟从比较2001年5月1日起实施的新的<中华人民共和国税收征收管理法>(以下简称<征管法>)与现行<预算法>的规定入手,总结这两部法律实施的经验教训,借鉴<征管法>行之有效之处,对如何进一步规范和保障预算收入提出一些比较有益的修改建议,以供立法机关在修改现行<预算法>时参考.     

依法治税与地方政府税收犯罪的研究

依法治税的关键在于征税主体行为的规范.当前,地方政府犯罪是依法治税的最大威胁,不遏制政府犯罪就不可能真正实现依法治税.不能把政府犯罪的原因仅仅归结为政府个别领导人的品质恶劣或思想作风腐败,其根本原因在于现行制度的不足与缺陷,主要表现在政府及税务机关的治税权力的边界不明确;税收计划与税收工作考核制度有偏;财政体制不完善;干部制度存在缺陷;对政府犯罪的监督打击不力;税收法制环境不良等.防范和制止政府犯罪必须从治理产生政府犯罪的环境和条件入手,贯彻税收法律主义,构建有效的防范与惩治制度.