我国房地产税制改革中的税权划分问题——基于国际比较的视角

在税收理论体系中,房地产税作为地方税收体系的主体税种,与分税制之间本身就存在着十分重要的联系。我国的房地产税改革实践不仅要注重对地方政府的既有收入的保障,更要推进现有分税制的完善。从国外房地产税制的成熟经验分析,税收收入的归属与税权的划分并不是统一的,本文旨在通过对房地产税的立法权、征收权、评估权的国际比较,为我国房地产税制改革中的税权划分提出建议。     

外资企业税收负担与FDI规模——基于省级面板数据的分析

本文将外资企业的增值税和企业所得税税负作为主要的解释变量,利用省级面板数据来实证检验其对地区FDI规模的影响,并通过测算相关系数来分析FDI对增值税和企业所得税税负的敏感程度,分析表明：不论是增值税税负还是企业所得税税负,都对地区的FDI规模有较强的负面影响,相比于增值税税负,FDI对企业所得税税负的敏感程度更高。     

Taxation of Foreign Profits with Heterogeneous Multinational Firms

This paper analyses optimal taxation of foreign profits using a model with heterogeneous multinational firms that serve a foreign market through exports or foreign direct investment (FDI). If a firm switches from exporting to FDI, domestic activity and tax payments may decrease, stay constant or even rise because of intra‐firm trade. It turns out that, in contrast to recent claims, in all three cases, the optimal tax system implies full taxation after deduction of foreign tax payments. If the country accounts for the effects of its policy on the foreign price level, the case for taxing foreign income becomes even stronger. However, the globally optimal tax system may require exemption of foreign income from tax.     

Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI

This paper investigates whether different types of FDI are asymmetrically affected by corporate taxation. We classify investment projects according to several characteristics such as the general motivation for FDI, the type of business activity, or the degree of internationalisation of the multinational firm. Subsequently, we analyse how local taxes influence the number of German outbound investments in European countries. The analysis reveals significant asymmetries with regard to tax effects: vertically integrated investments are more sensitive to host‐country taxation than horizontal FDI; larger tax rate elasticities are estimated if business activities are considered highly mobile; and in accordance with profit‐shifting considerations, subsidiaries of more internationalised companies are less tax responsive to host‐country taxation.     

Endogenous cyclical corporate tax burden in China: The role of tax quotas and growth targets

Using data from China Annual Survey of Industrial Firms and addressing potential endogeneity problem, we find that corporate tax burden in China is procyclical during recessions and countercyclical during booms. The cyclicality is stronger for enterprises whose corporate income taxes are levied by Local Tax Bureau (LTB). Procyclicality of corporate tax burden during recessions is larger for enterprises located in county, non-state-owned enterprises (non-SOEs), non-high-tech enterprises and large-medium enterprises. Furthermore, tax quotas and growth targets of local governments enhance procyclicality during recessions and the countercyclicality of corporate tax burden during booms. Tax collection and government spending are important channels through which tax quotas and growth targets affect the cyclicality of corporate tax burden, respectively. This paper provides important policy implications for China during economic recessions.     

海峡两岸对所得避免双重征税的法律构造

台湾地区"所得基本税额条例"的第12条第1项第1款自2010年1月1日起生效,确立了属地兼属人的混合税收管辖原则,使得海峡两岸税收管辖权的冲突问题凸显,也为构造对所得避免双重征税的法律制度提供了重要的实践契机。中国大陆开征的个人所得税与企业所得税和台湾地区开征的综合所得税与营利事业所得税的纳税人和征税对象绝大部分重合,这就使得海峡两岸对所得双重征税存在很大的可能及避免之必要。两岸对所得避免双重征税的法律制度,包括大陆与台湾地区的单边抵免规则和两岸短期内必须谈签的双边税收安排。     

安徽省税收对就业影响的实证分析

就业一直是热点问题,而税收对就业的作用不可忽视.从税收对劳动供给和需求的影响两方面出发,探索构造税收与就业的良性循环机制.结合安徽省的具体情况,从税收对就业水平和结构优化两方面进行实证分析,得出结论：企业所得税和出口退税对就业无影响,经济水平和个人所得税对社会有负影响,流转税对社会有正影响,且税收能优化就业结构.最后,提出结构性减税、优惠政策、对外开放和引领保障就业的建议.     

外国直接投资对我国税收贡献及影响的实证分析

在实证分析外国直接投资对我国各项税收总额及关税的定量贡献的基础上,采用行业分析的方法分析了外国直接投资对我国税收贡献的现状及存在的问题。本文认为虽然外国直接投资极大地促进了我国涉外税收、各项税收总额以及关税的增长,但给予其税收优惠也在一定程度上侵蚀了我国的税基,减少了税收收入。有必要分步骤地进行现有税收制度改革,最终统一内外资企业的税收制度。     

Double income taxation as a response to tax competition in the EU

The following article discusses the undesired consequences of tax competition and presents a proposal for tax reform derived from a very general normative basis: the idea of exchange between governments and taxpayers and the principle of equality. The aim is to tie tax competition to jurisdictional competition in general and thereby maintain tax competition as a productive procedure instead of abolishing it by harmonising tax systems. Surprisingly, systematic double taxation of income, as factor income following the source principle and as citizens' income following the residence principle, is one element of the solution. The other is unitary taxation of business income.     

PRICE EFFECTS OF INDIRECT AND CORPORATE INCOME TAXES: AN INPUT-OUTPUT ANALYSIS*

This article investigates the price effects of indirect and corporate income taxes in the U.S. economy. It uses data from an input-output table from 1977. The lack of substantial agreement in the literature concerning the incidence of these taxes, the classical, market power and industry specific models are used in an effort to identify the plausible range of price variations caused by taxation. This investigation is enlarged with the incorporation of the differential tax incidence analysis. The usefulness of this analysis is that it can shed new light on tax reform proposals and their concomitant effects on prices, workers' purchasing power, and international trade patterns.     

数字经济国际税收改革:理论探源、方案评析与中国抉择北大核心CSSCI

数字经济国际税收改革是百年变局之际世界格局转换的焦点问题之一。数字经济加剧了全球化中的经济失衡,导致市场国征税权随之兴起,国际社会随之提出了税改的初步依据,但是仍需结合政府征税原理创新展开进一步探索。综观以经合组织双支柱为代表的市场国征税权改革方案,在数字经济居民国与市场国、政府征税与跨国公司避税、发达国家与发展中国家的复杂博弈中,“选择性”改革和复杂的规则设计展示了重大历史进步意义,但也凸显了欧美的妥协及其对既得利益的保护,同时更阻断了发展中国家对工业经济税基公平权的追溯,压制了落后地区和新兴行业启动经济的发展权。作为全球数字经济第二大国的中国,基于发展中社会主义市场经济的基本前提和税基安全、公平和发展的复杂目标,需要审慎参与反避税全球竞争与合作、全面协调数字经济与实体经济平衡、科学安排税收收入与经济成长的战略关系,才能在增强以中国为代表的发展中国家在税收和经济利益上的全面的、实质性公平权利的前提下,推动形成更加科学合理的国际税收秩序。     

个人所得税改革与收入分配——基于女性视角的微观模拟

本文采用微观模拟模型．利用全国范围内的抽样调查数据对我国2008年和2011年两次个人所得税制度改革对女性收入分配影响进行实证分析。模拟结果表明：我国2008年和2011年的个人所得税制度改革对缩小女性职工单位间收入差距具有一定的作用;2011年个税改革较2008年的个税改革更具收入调节作用;2011年个税制度对女性低收入阶层不利,对高收入阶层具有一定的抑制作用,但抑制作用十分有限。因此,实行综合与分类相结合的个人所得税税制是个税发展的必然。建议在条件成熟时对个人所得税实行家庭联合申报制度．并且根据不同群体就业特征制定有针对性的税收政策及就业政策。     

外商投资企业通过资本弱化来避税?——来自中国1998—2008年面板数据分析

在放松MM定理假设条件基础上构建一个简单FDI资本弱化模型,理论推演表明:企业债务利息在企业所得税征收前列支条件下,中国FDI企业通过举债以规避企业所得税缴纳,使其资本结构逐渐弱化。对1998—2008年港澳台、外商投资的限额以上餐饮服务业、批发零售业面板数据的实证分析证实了理论模型得出的结论。     

"营改增"的经济效应与增值税制度完善:一个文献综述

本文全面地阐述了"营改增"的经济效应,着重分析"营改增"对企业税负变化、 财税体制改革与收入分配的影响,及其在供给侧结构性改革背景下的作用.剖析了已有研究成果的观点、 分歧与原因.结合文献及改革趋势,认为需通过减并税率、 清理税收优惠,以进一步发挥增值税中性作用;针对部分行业对过渡性政策表现出的不适或政策缺位,未来应逐步完善立法、 慎发过渡性政策;此外,结合国内外税制变动趋势应加强征管、 增强国际竞争力.     

Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?

Many European countries exempt foreign profits from domestic corporate taxation. At the shareholder level, however, all corporate profits are taxed, and double taxation relief is granted only for domestic corporate taxes. This paper attempts to rationalize this tax policy. In the presence of double taxation agreements which exempt foreign profits from domestic corporate taxation, countries may use shareholder taxes to tax these profits. The disadvantage of shareholder taxes is that they create incentives to sell domestic firms to foreigners. But double taxation relief for domestic profits may preserve domestic ownership. Our results imply that national dividend tax policies may be a factor contributing to the empirically observed home bias in investment.     

个人所得税收入能力的实证研究

个人所得税收入能力事关政府增收与居民减负之间的矛盾。个人所得税收入能力分为现实收入能力和潜在收入能力两个层面。中国个人所得税现实收入能力远远低于国际水平,而潜在收入能力逐年激增,其中地上经济提供的个人所得税收入能力约占9/10,地下经济提供的收入能力约占1/10。但个人所得税的流失率也从2000年的28.77%增加到2007年的52.0%。究其根源,信息不对称、征管权和收入归属权不匹配、税制的低效和纳税人遵从率低等是造成这一现象的主要原因。     

如何进一步完善我国现行个人所得税制

加入WTO后 ,我国个人所得税制将面临一次较为全面的改革。自 1994年新税制运行以来 ,我国个人所得税增长迅速 ,为保证国家财政收入的稳步增长起到十分重要的作用。然而 ,在具体的税收征管过程中仍然暴露出许多问题。如何修改我国现行个人所得税法才能使其更好的发挥聚集财政资金和调节收入分配的双重作用 ,目前已成为税制改革中的重大问题。     

Infrastructure Endowment and Corporate Income Taxes as Determinants of Foreign Direct Investment in Central and Eastern European Countries

This paper analyses the importance of taxes on corporate income and production‐related tangible infrastructure as determinants of foreign direct investment (FDI) in Central and Eastern European countries (CEECs). We operationalise taxes using effective average tax rates on the bilateral level and employ indices derived from principal component analysis as a proxy for the infrastructure endowment. In the empirical analysis we control for a possible interrelation between taxes and infrastructure as determinants of FDI – an issue usually neglected in the literature. Specifically, a favourable infrastructure endowment may compensate for relatively high taxes. Hence, higher taxes may not deter FDI. The results from our panel econometric analysis of bilateral outward FDI flows of seven home countries in eight CEECs for the 1995–2004 period in an augmented gravity model setting show that (i) both taxes and infrastructure play a role in the location decisions made by multinational enterprises; (ii) telecommunication and transport infrastructure are of special significance to FDI; and (iii) the tax‐rate sensitivity of FDI indeed decreases with the level of infrastructure endowment.     

经济一体化、公司所得税竞争与FDI流动研究——以新老欧盟成员国的税收竞争为例

本文在Ottaviano(2005)的税收竞争模型的框架下,分析了在经济一体化条件下公司所得税竞争对资本流动的影响,并利用实证研究论证了欧盟内新欧盟成员国与老欧盟成员国之间的公司所得税竞争对FDI流动的影响。分析表明,欧洲市场一体化程度的加深是导致税收竞争加剧的最主要原因。东道国降低名义公司所得税率对资本流动没有影响,只有相对于母国实际税率的降低才是影响资本流动的关键因素。