国外税收信息化现状及借鉴意义

现阶段,基本所有发达国家的税务部门都设立了信息中心（有些国家称作数据中心）,已形成了拥有完善体系的税务信息系统,基本形成了覆盖全国的网络体系,现代化的信息技术已完全应用于税收征管领域,特别是网络技术的应用极大地提升了这些国家的征管效率。作为税收管理现代化的一个重要标志,税收管理信息化已成为建立新型税务系统的基础。针对我国实际情况,本文选取几个税务信息化发展较快的国家,对他们税务信息化发展经验作简单介绍,以期为我国税务信息化发展,特别是金税三期的实施提供借鉴。     

面对信息时代冲击的税收管理变革--由推行税收电子化谈起

税务部门推行电子化的成效与反思 自1985年我国制定办公自动化建设与发展规划以来,政府各部门开始了大规模的信息技术引进和系统建设进程.税务部门也结合新税制的建立及征管改革的实施,大力推行税收电子化,在这十多年的发展历程中,税收电子化经过奠基、初创阶段,目前不少领域已步入成熟期.信息技术在税收领域的广泛运用,对税务部门的征管效率、职责规范及工作流程都产生了重大影响.从积极的角度来看,主要表现为:     

运用金税工程规范税收征收管理

在当前经济全球化，知识经济、网络经济、电子商务迅猛发展的新形势下，要想提高税收征管的质量和效率，必须实现从传统的人海战术、手工征管方式向现代化、信息化征管方式转变。“科技加管理”是提高征管质量和效率的根本出路，是从源头上防范和治理腐败的有力武器，为此，国家税务总局金人庆局长在2001年底召开的全国税务工作会议上，提出要认真做好“依法治税、从严治队、科技加管理”三篇章，其中科技加管理就是要大力推进信息化建设，进一步强化税民征管，不断提高税源监控能力和优化纳税服务水平。而税务管理信息化建设的一个重点就是要突出抓好金税工程建设。正如朱Rong基总理指出的，实施“金税工程”，是运用现代信息技术强化税收征管的重大举措，一定要高水平、高质量地建设好。当前，金税工程已正式运行，国家税务总局、省国税局、市国税局、县国税局四级办公自动化网络已经开通，税收信息化建设正在有条不紊地开展。     

人工智能时代税收治理面临的挑战与对策北大核心CSSCI

随着人工智能技术的发展,人工智能在税务领域将拥有更广泛的应用前景。本文从人工智能技术发展对纳税人的影响入手,分析了人工智能背景下税务部门在技术能力、组织架构、权力合法性和信息化建设等方面面临的全新挑战,在此基础上,提出税务部门要从法律体系建设、组织架构完善、征管流程和纳税服务优化、信息化建设等方面制定应对措施,充分发挥人工智能技术在税收治理中的作用,防范和化解应用风险。     

论税收征管四大风险及其规避

本文在税收征管风险管理是税收执法风险管理关键环节的立论基础上,提出当前我国税收征管存在税收法律适用、税务协助、税收法治与和谐征纳关系、新机构与新流程运行四大风险,并相应提出了规避这四大风险的基本思路。     

税收征管改革推动全国统一大市场建设的思考

建设全国统一大市场是我国构建新发展格局的基础支撑和内在要求,当前面临要素流动不通畅、配置效率不高、地区分割等突出问题。税收征管改革可以通过提升税收征管的确定性、增强税务执法的规范性、提高税务监管的精准性、强化税务行政的便利性,促进市场统一协调、高效运行、公平竞争和充分开放。近年来,我国不断推进税收征管改革,通过强化区域执法合作、加强征管技术数字化与信息化、完善“放管服”改革等举措助力全国统一大市场建设,取得了较好成效。为进一步推动全国统一大市场建设,税务部门应继续加强税务执法区域协同、推进税收征管数字化建设、加强重点税源管理、持续优化税收营商环境。     

IPA技术如何赋能税收征管

<正>IPA技术在税收征管的实际应用中具有重大意义，夯实IPA技术算法数据基础、提高IPA技术环境适用性，可更好地推动税收征管数字化升级和智能改造的进程。随着RPA、AI、大数据、5G、云原生等信息技术的不断发展和迭代更新，智慧税务运用这些现代技术将数字化、智慧化与税务相结合，实现“以数治税”的新型管理模式，智能技术与税收征管的融合和创新已经成为必然趋势。     

关于完善税收信息化建设的思考

税收信息化建设的最根本目标就是要不断提高税收征管过程的信息化程度,充分发挥税收信息和网络技术在税收征管各业务环节的作用,以提高税收征管运行速度和税收管理效率。因此,税收信息化建设的重点应放在充分运用现代信息技术,克服和解决税收征管过程中存在的一些突出问题上,通过建立科学、完善的税收信息化体系,强化税收征管模式的合理内核,从而构建信息化支持下的征管新格局,实现税收现代化。     

新旧税收征收管理法实施细则之比较

为了与新《税收征管法》相配套,建立一套新的完整的征管法律法规体系,进一步完善税收征管工作,2002年9月17日第362号国务院令公布了《税收征收管理法实施细则》(以下简称《实施细则》)。《实施细则》分总则、税务登记、账簿、凭证管理、纳税申报、税款征收、税务检查、法律责任、文书送达和附则,共9章113条。《实施细则》将从2002年10月15日起施行。与原《实施细则》86条规定相比,新《实施细则》规定更细致全面,尤其是在加强税收征管、对税源的监控、税务登记制度、关联企业的交易和税收系统信息化建设等方面变化较大,增加了一些条款,具体如下:     

国外税收遵从的实践

西方国家普遍认为税务管理的目标是规范纳税人行为,提高纳税人自觉遵从税法的程度。本文介绍了税务遵从实践中美国和澳大利亚的经验,并针对我国税务管理提出了几点建议:科学认识我国目前的征管现状,构建以提高税收遵从为导向的税务管理体系;以提高税收遵从为目标指导下一步信息化建设;提倡"合作遵从",构建和谐的征纳关系;以税收遵从为指导解决征管资源有限和经济高速发展的矛盾。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.