2010年税收政策大猜想

过去的2009年,我国在应对国际金融危机过程中出台了一系列结构性减税措施,减免企业和居民税收负担5000亿元。结构性减税将在2010年继续实施,而今年税收政策的一些密集调整和财税体制改革的新动向,也引起了大家的极大关注。在这里,我们不妨对2010年税收政策作一番大猜想,未雨绸缪。     

近期世界税收形势变动的特点及趋势

国际金融危机2008年爆发以来．世界各国纷纷采取经济措施,以应对金融危机的冲击,对税收政策调整是其中的重要方面。近期世界各国的税制改革继续突出降低税率、扩大税基的特点。此外,减少温室气体排放的税收政策成为各国税制改革的重要内容。     

新能源汽车产业发展的税收支持政策：国际经验与发展前瞻

新能源汽车产业是中国当前重要的产业之一,如何制定符合经济规律和社会发展的税收支持政策,对于新能源汽车产业发展和长期经济增长具有重要意义。美国、英国和欧盟等主要经济体较早提出建设新能源汽车产业,并陆续制定一系列支持新能源汽车发展的税收政策。本研究总结了2010—2022年美国、英国和欧盟主要工业国颁布的新能源汽车税收政策,发现各国有不同的税收政策重点和差异化的税收体系。中国新能源汽车产业应基于现有的国际经验,建立多样化的税收优惠方式,提高财政资金利用效率与投入力度,有效结合税收激励与约束机制,突破新能源汽车产业的发展瓶颈。     

全球金融危机对我国经济发展的若干影响和防范策略

由美国次贷危机引发的金融危机和经济危机，由于经济全球化的传导，使得世界各国也因全球金融危机引发了经济衰退。我国可通过经济政策、国际收支、货币政策、加工贸易、财政政策、税收政策和产业结构调整来积极应对此次金融危机，以保持经济持续和谐发展。     

财政部 海关总署 国家税务总局关于调整重大技术装备进口税收政策暂行规定有关清单的通知

按照《财政部国家发展改革委工业和信息化部海关总署国家税务总局国家能源局关于调整重大技术装备进口税收政策的通知》(财关税[2009]55号)规定,根据国内相关产业发展情况,在广泛听取有关主管部门、行业协会及企业意见的基础上,经研究决定,对《重大技术装备进口税收政策暂行规定》(以下简称《暂行规定》)所附装备目录与商品清单予以调整,现通知如下:一、《国家支持发展的重大技术装备和产品目录(2010年修订)》(见附件1)和《重大技术装备和产品进口关键零部件、原材料商品清单(2010年修订)》(见附件2)自2010年4月15日起执行,符合规定条件的国内企业为生产本通知附件1所列装备或产品而确     

SARS,公共财政与公共卫生

为应对SARS危机,中央财政已从多方面采取措施。其中,有关税收政策方面的调整颇为引人注目。SARS危机的发生,对我们的公共卫生服务体系的冲击是巨大的,同时,对我国财政支付的能力也提出挑战。     

浅谈国家税收政策调整对官渡区经济的影响

<正>2008年、2009年,是税收政策调整的重要年,国家相继做出了一系列以减税为目标的税收政策调整,涉及增值税、个人所得税、消费税及营业税等多个税种。这一系列减税政策的实施,将能有效地减轻金融危机带来的负面影响,减轻企业负担、     

国家税务总局、财政部、人力资源和社会保障部、教育部关于支持和促进就业有关税收政策具体实施问题的公告

(2010年11月23日国家税务总局公告2010年第25号)为贯彻落实《财政部、国家税务总局关于支持和促进就业有关税收政策的通知》(财税〔2010〕84号)的精神,现将就业有关税收政策的具体实施意见公告如下:一、个体经营税收政策申请、审核程序(一)人员认定1.登记失业半年以上人员、零就业家庭或享受城市居民最低生活保障家庭劳动年龄内的登记失业人员可     

国际税讯

英国公布新财政预算案,调整部分税收政策。2012年3月21日,英国财政大臣乔治·奥斯本在国会公布了联合政府下一年度财政预算案,调整了部分税收政策:1.提高个人所得税免征额。从2012年4月起,将免征额提高至8105英镑(此前为年收入7 045英镑),2013年4月起再提至9205英镑,直至2015年达到10000英镑。2.降低高收入者的税负。为了减少避税,从2013年起,将原来针对年收入超过15万英镑征收的50%个人所得税的税率降至45%。3.将公司税下调至24%,到2014年进一步下调至22%。4.对价值200万英镑以上的个人所购豪华住房征收7%的印花税,对企业所购的此类住房征收15%的印花税。5.自2013年4月起,对在英国拥有价值200万英镑以上住宅类房产的外国企业征收资本收益税。     

反思金融危机制定经济对策

由美国次贷危机引发的金融危机和经济危机,使得世界各国也因全球金融危机引发了经济衰退.中国也很难独善其身.对我国商品出口、外汇储备、金融市场和企业投资等方面都产生了负面影响.我国可通过经济政策、国际收支、货币政策、加工贸易、财政政策、税收政策和产业结构调整来积极应对此次金融危机,以保持经济持续和谐发展.     

How the UK government responded to the fiscal crisis: an outsider's view

This article presents an outsider's view of the UK government's response to recent financial, economic and fiscal crises. The article covers the financial crisis in 2008 when the then New Labour government rescued UK banks; the economic crisis in 2009 which resulted in economic stimulus measures; and the fiscal crisis of increasing national debts and budget deficits which led the newly-elected coalition government in 2010 to take fiscal consolidation measures. The author is an administrative scientist, and unpicks government responses, focusing on the political and administrative aspects of the governmental decision-making processes. The article ends with some lessons and foreign perspectives.     

How the Dutch government responded to financial,economic and fiscal crisis

This article describes how the Dutch government responded to that country's financial, economic and fiscal crises. The article covers the financial crisis in 2008 when the Dutch government took measures to support and save banks; the economic crisis in 2009, which forced the government to take economic recovery measures; and the resulting fiscal crisis of increasing state debts and budget deficits which led the incoming government in 2010 to begin cutbacks in public expenditure.     

英国新建宏观审慎的金融监管框架及启示

英国金融体系未能幸免于2008年国际金融危机的冲击,暴露出英国金融监管框架同样存在明显缺陷。为此,英国政府决心对其金融监管框架进行改革,将基于系统整体的宏观审慎监管与传统的基于单个金融机构的微观审慎监管结合起来。文章介绍了英国监管当局对其旧监管体系的反思,及新监管框架的结构与运行模式,并在此基础上总结了当前国际金融业监管新趋势对我国的启示。     

The influence of government intervention on the trajectory of bank performance during the global financial crisis: A comparative study among Asian economies

The global financial crisis that started from 2007 onwards spread around the world and impacted the performance of banks in major economies. Many governments have used a variety of intervention policies to recover their financial systems. By examining the dynamic changes in bank performance before and after government intervention, this study demonstrates the use of the piecewise latent trajectory model. We used the data collected from Bloomberg for banks of five major Asian economies, Japan, South Korea, Hong Kong, Singapore and Taiwan, over the eleven-quarter period from the 4th quarter of 2007 to the 2nd quarter of 2010 on six financial performance indicators reflecting solvency, credit risk and profitability. The change patterns of bank performance before/after government intervention during the global financial crisis have been compared among the five economies. Our empirical results indicate that, on average, the bank performance in terms of solvency, credit risk, and profitability improves after government intervention. Moreover, the influence of government intervention on bank performance depends on the evaluative financial indicator, the economy, and whether banks are internationalized. South Korea and Hong Kong have been identified to be the economies with stronger bank performance after government intervention. Policies demonstrated useful in South Korea and Hong Kong have been summarized and discussed.     

How the German government responded to the financial,economic and fiscal crises

This paper explains the German government's response to the financial, economic and fiscal crises. It covers the financial crisis in 2008 when banks were supported (SoFFin), the economic crisis in 2009, and the fiscal crisis of increasing state debts and budget deficits which caused the German government to cut spending (Sparpaket) in 2010. The author looks at the contents of the government's responses, but also at the political and administrative aspects of the government's decision-making processes.     

The impact of the 2008 and 2010 financial crises on the Hurst exponents of international stock markets: Implications for efficiency and contagion

This study analyzes how the 2008 and 2010 financial crises, which began in the US and Greece respectively, affected the Hurst exponents of index returns of the stock markets of Belgium, France, Greece, Japan, the Netherlands, Portugal, the UK and US. We perform two innovative statistical tests for this purpose. The first assesses whether the returns exhibit a long memory in the pre-crisis and crisis periods and determines the extent to which the Hurst exponents, calculated with the multifractal detrended moving average technique (MFDMA), differ from the tranquil to the crisis periods. The second test uses copula models to assess whether the correlation between the local Hurst exponents of the markets where the crises originated and those of the other markets increased due to the crises. The results of the first test suggest that although most of the returns exhibit a long memory in the 2008 crisis period, this is not the case in either the pre-crisis or the 2010 crisis periods. These findings shed light on the dynamics of market efficiency. The results of the second test show a significant increase in correlation between the local Hurst exponents of several markets, suggesting the existence of financial contagion. We observed that the 2008 crisis had a greater impact on the memory properties of stock returns than the 2010 financial crisis.     

How the UK economy weathered the financial storm

Prior to the global financial crisis of 2008, the UK had the largest banking sector asset to GDP ratio among large countries, and had experienced rapid real property price increases as well as a persistent current account deficit in the preceding decade. These factors, together with its role as an international financial centre, made the UK economy particularly vulnerable to the onset of the global financial crisis. Although the initial drop in real GDP was steep, we provide evidence that the economy has weathered the financial storm better than many feared, and has fared no worse than its peer group of major economies. In this paper we assess the reasons underlying this outcome, including the possibility of exaggerated vulnerabilities, global economic recovery, the flexible supply side of the UK economy, as well as fiscal, financial and monetary policy interventions. Our analysis suggests that all of these factors played a role in cushioning the impact on the UK real economy, leading to a more benign outcome than most observers expected.     

从风险管理哲学论AIG风暴

金融海啸引发了人们对金融基本价值的重新评价,也让人质疑风险管理哲学根本性的问题。经济学领域中,也常出现哲学的争辩。政府那双看得见的手,该不该伸向市场?在经济学领域中,总是有两个阵营处于争论之中。金融海啸发生前,自由主义学派阵营占了上风,在其所能影响的领域,政府监管自由化的主张非常流行。金融海啸则给该阵营来了个当头棒喝。同样的,在风险管理学术领域中,也有两个阵营互相对峙,一个就是传统的实证论阵营,另一个就是后实证论阵营。两个阵营看待风险的方式截然不同,影响的领域、风险管理问题的建构与管理方式也不同。金融海啸发生后,风险管理哲学该变还是不必变?这是本文讨论的重点。     

关于进一步完善结构性减税政策的研究

由美国次贷危机引发的国际金融危机,不仅冲击了许多发达国家,而且波及广大发展中国家,我国同样遭受影响。为应对这场金融危机,我国实施了积极的财政政策和适度宽松的货币政策,取得了良好的效果。本文着重分析我国应对金融危机的结构性减税政策,说明了实施结构性减税政策的原因,介绍了结构性减税政策的内容,总结了结构性减税政策实施的成效与存在的问题,提出了进一步完善结构性减税政策的建议。     

Financial crises and monetary policy: Evidence from the UK

We analyse UK monetary policy using monthly data for 1992–2010. We have two main findings. First, the Taylor rule breaks down after 2007 as the estimated response to inflation falls markedly and becomes insignificant. Second, policy is best described as a weighted average of a “financial crisis” regime in which policy rates respond strongly to financial stress and a “no-crisis” Taylor rule regime. Our analysis provides a clear explanation for the deep cuts in policy rates beginning in late 2008 and highlights the dilemma faced by policymakers in 2010–11.