加强税收失踪户管控的几点思考

一、税收失踪户的产生原因及危害税收失踪户又称走逃户,是指已在税务机关办理了税务登记、在终止生产经营或异地经营后未依法办理税务注销登记而脱离税务机关管理的业户。按照《征管法》相关规定,经一段时间和一定的法定程序后,税务机关将其认定为非正常     

企业注销的税务处理

市场经济条件下,各种类型的企业几乎每天都在出生,也每天都在消亡。对消亡的企业依法定程序进行登记,就是本文中所表述的"注销"。企业消亡的原因各异,因此适用的法律、法规也不尽相同。因此,处置消亡企业的资产负债的税务处理原则,方法也有较大的差别。本文以公司法、企业所得税法等法律、法规的相关规定为依据,结合企业注销具体情况,分析研究企业注销的税务处理。全文分四部分:企业注销的原因分析;企业注销资产处理不同方式及其与税收政策适用的关系;企业注销的一般性税务处理及纳税申报;企业注销特殊性税务处理及纳税申报。     

税务登记注销制度探析

注销税务登记涉及税收管理各个环节,到目前为止全国没有统一的税务登记注销管理办法,某些基层税务机关对这项工作的重视程度也不够,导致注销税务登记工作存在一些问题.可以从完善《税收征管法》的相关立法、加强与政府其他部门的沟通联系、规范注销税务登记的纳税人的后续管理等方面加强和完善注销税务登记工作.     

复议机关审查取证能否变更原具体行政行为?

案情简介2004年9月,海山县地税局对其辖区内的A公司进行纳税检查,发现其2003年度偷逃企业所得税15000元,于是按法定程序对其追缴税款、滞纳金,并对其偷税行为处以偷税额1倍的罚款。A公司对税务行政处理、行政处罚决定均不服,在按规定提供了担保后,于10月10日向市地税局提起行政     

企业注销清税所面临的征管问题及应对措施

税总函[2015]482号规定已经实施"三证合一"和"一照一码"登记的企业在办理注销前需先向税务局申报清税,然后填写《清税申请表》。它不仅是企业纳税的最后一个环节,也是税务机关进行征管的最后一程。严格注销管理不仅可以提升大家对税法的遵从度,还可以规范纳税人的行为,提升税务机关的征管水平。本文根据当下企业注销过程中所面临的主要问题进行展开分析,并提出相关的解决办法,希望能对日后的税收征管起到一定的借鉴作用。     

农业税收行政处罚的注意事项

农业税收行政处罚是指农业税收征收机关在其职权范围内依法对违反税收管理程序的纳税人所实施的特定的行政制裁,是征收机关依法治税做到应收尽收的有力措施。当前有的农业税收征收机关对纳税人违反税收征管法作出的行政处罚决定,很多被上级复议机关或人民法院宣布无效,其主要原因就是在实施行政处罚中未对下列6个方面的事项引起注意。一、取证程序要合法调查取证是农业税收征收机关对于立案处理的农业税收案件,依法定程序查明实情,获取证据进行的专门活动。首先,农业税收征收机关收集纳税人违反《税收征收管理法》的所有证据资料的时间,必须…     

试探司法审查角度下税务稽查案件的疑难点

<正>根据《中华人民共和国税收征收管理法实施细则》第九条规定，稽查局专司偷税、逃避追缴欠税、骗税、抗税案件的查处。由此，稽查局在查处税务案件后依据《中华人民共和国税收征收管理法》《税务稽查案件办理程序规定》等法律法规及规章等规定作出相应的税务处理决定和税务处罚决定，而纳税人和扣缴义务人如对前述税务处理决定和税务处罚决定不服的，     

处罚并不免除代扣代缴义务

2003年5月,地税稽查局在 对某公司进行检查时发现,该公司2002年7—12月合计少扣缴个人所得税36万余元。稽查局即按照法定程序在向该单位下发了税务行政处罚事项告知书,在单位未提出听证及其他疑义之后下发了行政处罚决定书,按照《税收征管法》第六十九条的规定对公司课处应扣未     

闲聊出的偷税案——“全国十佳饼店”某食品公司逃税查处小记

一家被评为“全国十佳饼店”、“湖北省名商标”和“湖北省优秀民营企业”的某食品有限责任公司．每逢节假日生意相当火爆，账面上却没有团体购买的记录，这一反常现象引起了税务人员的警觉，随着调查的深入．这一真实的谎言最终被揭穿。近日．该公司所偷逃税款及罚款54832．18元被税务机关追缴入库．     

加强对存货征税管理 把好税务登记注销关

目前，随着一些企业改制、转轨及因经营运作不善而破产等因素的增加，申请办理税务登记注销的户数越来越多。在对这类企业进行注销前的税务清算检查时，发现许多企业的存货金额巨大，有的竟高出注册资金的几倍，甚至十几倍，其中隐含着许多税收问题。日常稽查中，对存货账目的检查存在局限性漏洞多。笔者认为，加强对注销企业的存货征税管理、把好税务登记注销关，有利于堵塞税收征管漏洞。     

Statement of the Financial Economists Roundtable: Corporate Tax Reform

Corporate tax reform has been a controversial issue in the U.S. for several years, particularly as U.S. companies have accumulated cash in lower‐tax overseas subsidiaries, while some have used “inversions” to establish overseas corporate domiciles. Two features of U.S. corporate taxation stand out: 1. U.S. corporate income tax rates are the highest in the industrialized world. The federal rate is 35%; and, when combined with state taxes, it averages 39%, as compared to an OECD average of 24%. 2. U.S. corporations pay U.S. tax on their worldwide income, but can choose to avoid indefinitely corporate tax on foreign profits by not repatriating them. Neither feature is present in most other Western countries, where the norm is a “territorial” system that taxes companies only on their domestic profits. The Trump administration has proposed to cut U.S. corporate tax rates to 20%, thereby bringing them down to the OECD average, and to adopt a territorial tax regime like those found in most other Western nations. In this statement signed by 31 senior financial economists, the authors recommend cutting U.S. corporate tax rates, but retaining the current system of taxing the worldwide profits of U.S. companies (while giving them credit for taxes paid in overseas jurisdictions). Once U.S. rates drop to the international average, the economists point out, U.S. companies would have much less incentive under the worldwide system to use transfer pricing schemes to shift their profits to low‐tax jurisdictions than under the proposed territorial alternative. Indeed, under the current system, if the lower rates under consideration are enacted, the location of a company's business activity (including the firm's underlying intellectual property) would not affect its taxation. Along with lower corporate tax rates, the economists also recommend that Congress limit or remove the corporate option to defer the taxation of offshore profits and provide a schedule for repatriating off‐shore funds, using the inducement of the now lower rates as well as the possibility of a “tax holiday.”     

新企业所得税法:八大制度创新

《中华人民共和国企业所得税法》(以下简称"新企业所得税法")不仅在形式上实现了法律的统一和税收法定原则,更在实质上实现了制度创新和完善。本文对新企业所得税法在纳税人、税率、应税所得、税收抵免、税收优惠、反避税、税收征管和信赖利益保护等八个方面的制度创新进行了理论分析和制度介绍,并对其可能产生的影响进行了具体分析。     

《税收征管法》适用范围的缺陷及其改进——以进境物品进口税纳税主体认定为例

《税收征管法》是我国最重要的税收程序法,应当规范所有税种的征管行为,平等保护所有纳税人的合法权益。以"征税机关模式"确定《税收征管法》的适用范围导致税法规范体系叠床架屋、左支右绌,给我国税法体系的融贯性、稳定性和权威性带来严重挑战。以进境物品进口税纳税主体的认定为例,《进出口关税条例》第五十八条的规定不仅在合宪性与合法性维度对我国税收实体法产生冲击,而且在权利救济维度侵害了进境物品所有人和收件人之合法权利,其根本原因在于《税收征管法》不当排除了海关征收或代征税收的适用,导致扣缴义务制度被迫"缺席"。有鉴于此,建议《税收征管法》适用范围应当摒弃"征税机关模式"而采取"主权模式",从而彻底完成我国税法内外统一的历史使命。     

Impact of foreign operations on reported effective tax rates: interplay of foreign taxes, U.S. taxes and U.S. GAAP

Effective tax rates can have a significant effect on a firm’s cash flows and reported earnings. As the operations of U.S. companies become increasingly global in scope, an important issue is how their foreign operations impact their effective tax rates, and, in turn, their reported earnings. This study describes how foreign taxes, U.S. taxes, and U.S. accounting principles interact to determine the impact of foreign operations on a firm’s effective tax rate. This analysis will assist users of financial statements in assessing the quality of earnings, making interfirm comparisons, evaluating the performance of management, judging the risks of additional tax assessments, and predicting future effective tax rates.     

论税款缴纳义务履行顺位的确定——基于《税收征管法》第四十五条中的税收优先原则

我国《税收征管法》第四十五条设定了税收优先权:税务机关征收税款优先于无担保的普通债权及纳税人欠缴税款发生后以其财产设定抵押、质押或者财产被留置的担保债权,即纳税人的税款缴纳义务优先于普通债务给付义务和成立在后的附担保债务给付义务。一般情况下,和处于破产情形中税款缴纳义务的履行顺序问题侧重不同,故需从法际整合的角度出发,构建普适性的诸项给付义务的履行顺位规则。在法理上,通过确定不同税种欠缴税款发生时间,以厘清税款缴纳义务与附担保债务给付义务、职工薪酬给付义务之间的履行顺序。此外,税收与行政罚款、事业性收费、社保费用、滞纳金和附加税费等其他公法义务的履行顺位规则亦可结合税收公平原则和税收征管的立法意图进行构建。     

The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy*

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy strategies applied in different countries. We find that effective tax rates on companies and on highly skilled employees are closely correlated for a number of countries. Ireland and most new EU Member States impose relatively lower taxes on capital investment than on highly skilled manpower. Conversely, in the US, companies are taxed heavily but the effective tax rate on highly skilled employees is moderate.     

加强离岸股权转让税收管理

离案股权转让涉及税种较多,本文从离岸股权转让涉及的有关税种出发,逐一剖析了离岸股权转让过程中的税收问题,并从税收政策和征管两个方面对加强离案股权转让税收管理提出了建议。     

The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms

This paper provides additional evidence on the relationship between corporate taxes and debt using panel data on Italian companies. The panel covers 1054 companies for the years 1982–1994.The paper follows the Graham-Shevlin methodology for calculating company specific marginal tax rates (MTR) relying on the non-linearity of corporate tax schedules resulting from company losses and the ensuing tax provisions (carry-forward and backward rules). In the period covered by the panel there were in Italy two taxes on corporate income (IRPEG and ILOR), with different loss carry-forward rules, whose statutory tax rates and tax bases changed several times. For these reasons the simulated MTRs display both cross-sectional and time-series variation.The paper tests whether taxes encourage the use of debt by analysing incremental financing decisions. In order to cope with the endogeneity of the MTR the paper considers two different specifications. The first uses the lagged value of the simulated MTR. The second employs the estimate of before-financing MTR proposed by Graham et al. (1998). Significant cross-sectional tax effects are identified under both specifications whereas time-series variation cannot be identified if due account is taken of firm-fixed tax effects.The paper also investigates whether personal taxes affect corporate financing decisions. The MTR may either overstate or understate the fiscal benefit of debt financing according to whether, at the personal level, interest income is taxed at a rate that is higher or lower than the tax rate on returns from common stocks. Differences in the dividend-payout ratio across companies and several reforms in interest, dividend and capital gains taxation provide sufficient cross-section and time-series variations to identify the effect of personal taxes on debt usage.     

现行税会关系模式、企业税收差错及税会协调

本文采用2001～2004年的经验数据，分析了沪市公司的税收差错问题。发现我国上市公司税收差错涉及的家数众多、税种多元而且涉税金额巨大，对会计信息质量和国家税收资源及时入缴国库都带来了不利影响。因此，加强会计制度与税收法规的协作，减轻税收差错引致的会计信息失真，维护税收法规的尊严，已是当务之急。     

Introducing an IP license box in Switzerland: quantifying the effects

In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal profit tax rates, and an allowance for excess corporate equity. We apply a computable general equilibrium model to quantify the economic effects of this reform. Our results reveal that the license box, combined with the reduction in the cantonal profit taxes, limits the outflow of the tax base of those companies that benefit from the current preferential tax treatment. The reduction in cantonal profit taxes and the fact that regularly taxed companies additionally benefit from the license box render the reform package costly, such that tax revenues might well decline after the reform.