欧共体法院判例对成员国个人所得税扣除制度的推进

《欧共体条约》中没有对直接税的具体规定,欧共体①立法机关也没有对直接税进行立法。但是,欧共体法院②通过案例判决,间接地发展了个人所得税的扣除制度,明确了相关的税收处理办法:应退还临时居民纳税人超额缴纳的工薪所得税;对非居民应按扣除商业费用后的净所得征税;"狭隘"归集抵免制因阻碍成员国间的资本自由流动而被废止。     

The value relevance of corporate tax expenses in the presence of partisanship: International evidence

This study examines the value relevance of corporate tax expenses in an international setting and determines whether partisanship plays a role in its informativeness. Our empirical results indicate the greater value relevance of corporate taxes during the administration of right-leaning governments. Moreover, our cross-sectional analysis suggests that corporate tax expense is value-relevant during the administration of right-leaning governments; however, corporate tax expense does not convey information regarding returns when left-leaning parties are in office. These findings highlight the importance of the political orientation of tax policymakers in determining value-related information on corporate tax expenses.     

公允价值的引入对投资性房地产核算的税务影响

新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。     

刍议我国税收立法

本从市场经济对税收立法的要求入手，分析了目前我国转型时期税收立法存在的主要问题。提出了新时期应进一步重视和加强税收立法工作，提高税收立法质量的设想。     

Auditor-provided tax services and stock price crash risk

This paper examines whether auditor-provided tax services affect stock price crash risk: an important consideration for stock investors. Provision of tax services by incumbent auditors could accentuate or attenuate crash risk depending on whether such services give rise to knowledge spillover or impair auditor independence. The study investigates two channels through which tax services might affect crash risk: earnings management in tax expenses and tax avoidance. Also examined is whether the association between tax services and crash risk is moderated by the particular business strategy that organizations pursue. A two-stage model is used to control for the potential endogeneity inherent in the selection of auditors for tax services. Empirical findings reveal that auditor-provided tax services attenuate crash risk by constraining both earnings management in tax expenses and tax avoidance. Further evidence shows that auditor-provided tax services reduce crash risk for firms following innovator business strategies. Taken together, empirical findings reported in this study support knowledge spillover benefits, that is, insights gained from tax services can enhance audit effectiveness.     

Analyzing the standard deduction as a presumptive tax

Presumptive taxes can be found in the tax system of most developing countries and make sense when the desired tax base is difficult to measure, verify, and monitor. As a substitute for the desired tax base, the presumed tax base is derived from items that can be more readily monitored. Presumed taxes can also be found in developed countries, and examples include fixed depreciation schedules in place of asset-specific measures of decline in asset value, floors on deductible expenses, and the standard deduction. The authors analyze presumptive income taxation with an ultimate goal to initiate an approach to optimal presumptive taxation. This paper begins that task by analyzing the standard deduction in the individual income tax system in the United States.     

Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification

In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform is limited only to linguistic changes. Tax law is complicated because there are powerful pressures that tend to increase the complexity of modern tax systems and these should also be considered in any simplification programme. In addition, tax simplification may be promoted by the greater use of purposive legislation — that is, legislation drafted in terms of general principles rather than much more comprehensive legislation designed to deal with every likely possibility. The paper examines the progress of the Australian Tax Law Improvement Project and argues that what is needed is a strategy for tax simplification that is incorporated into the process of generating tax policy itself. JEL classification: H20.     

合并纳税制度的国际比较及对中国的启示

发达国家为了提高本国企业的国际竞争力、吸引投资,普遍实施企业集团合并纳税制度。我国现行的合并纳税制度在保持税收公平和税收中性、控制国内税收流失和国有资产流失、国际税收协调等方面存在诸多不完善之处,不仅使中国企业集团在国际市场上处于不利位置,也制约了企业的稳定发展。因此,应通过比较和分析中国与其他国家的企业集团合并纳税制度,找出中国合并纳税制度的不足之处,并加以完善。     

优化营商环境视域下网络虚构交易的税法因应

我国正积极优化营商环境以推动公平竞争.网络虚构交易作为新兴商业策略,目前正被网络经营者滥用.已有研究多侧重关注如何维护竞争秩序,而较少关注税制因素对竞争秩序的影响.理论上,网络虚构交易所涉增值税、企业所得税等税款均可申请退税.这在一定程度上间接鼓励网络虚构交易的发生,事实上构成了对守法经营者的税制歧视,最终会扭曲电子商...     

企业所得税制改革的几点思考

在统一内外资企业所得税的基础上建立规范的法人所得税制度是我国企业所得税制改革的必然趋势.统一规范法人所得税税基,在确定计税成本时应充分体现纳税人的费用补偿原则,并适当降低所得税税率,清理整顿税收优惠政策,为各种所有制形式的企业创造公平纳税环境,规范国家与企业的分配关系,简化税制.     

盈余管理与所得税支付：基于会计利润与应税所得之间差异的研究

公司在进行盈余管理时,往往面临着财务报告成本与税务成本的权衡。为了摆脱该困境,公司有动机通过操纵非应税项目损益,以规避盈余管理的所得税成本。本文通过考察会计利润与应税所得差异(Book-Tax Differences)和盈余管理之间的关系,证实了该假设。我们的研究表明,上市公司盈余管理幅度越大,则会计利润与应税所得差异(本文定义为非应税项目损益)也越高,即上市公司通过操纵非应税项目损益,以规避盈余管理的税负成本。我们的研究进一步发现,上市公司通过非应税项目损益规避盈余管理税负成本的行为主要发生在高税率组别,而享受所得税优惠的公司则没有呈现出该特征。另外,我们的研究还发现,上市公司主要通过操纵长期应计项目规避所得税负。但我们的研究也表明,上市公司通过非应税项目损益规避的盈余管理税负成本较为有限,平均每1元操纵利润中,只有1．8分的操纵利润可以规避所得税成本,这或许表明进行盈余管理的公司为了避免引起资本市场或税务当局的怀疑,而为其大部分利润操纵支付了所得税成本。此外,本文研究还发现,高税率公司存在强烈的通过非应税掼益项目规避所得税的动机。我们的样本公司中,平均而言,所得税税率每增加1个百分点,操纵非应税项目损益占资产的比例将增加0．029％;适用33％税率的公司与适用15％优惠税率的公司相比,为此所规避的所得税成本平均高达330万元。     

纳税人权利保障制度的立法探讨

在税收法律关系中，由于征纳双方权利与义务的不对等性，使我国税收立法长期以来存在着重视纳税人的义务而内税人的权利的情况，这既不利于对纳税人合法权益的保护，也不利于国家财政收的实现，而且这种税收方法上的偏颇也不符合社会主义法治国家的客观要求，因此，通过对宪法的修正、制定税收基本法和完善税收程序法是建立纳税人权利保障制度的当务之急。     

论税收自由裁量权制度控制体系的完善

税收行政自由裁量权是税务行政机关在法律事实要件确定的情况下,在法律规定的裁量范围内合理地选择法律结果的权力。税收行政自由裁量权的控制是税收执法权监督的核心。但从我国税收行政自由裁量权的运行来看,无论是在税收立法还是执法上都对税收行政自由裁量权缺乏有效的法律控制,还有待于针对税收自由裁量权制度控制体系的完善作进一步探讨。     

基于交易成本模型的中国税收授权立法研究

税收授权立法在我国税收法律体系中占据主导性地位。改革开放以来,税收授权立法对经济建设、社会发展做出了巨大贡献,同时也存在诸多问题,产生了一系列危害。通过构建我国税收授权立法交易成本模型,发现授权立法可降低立法成本,所引发的代理成本问题可由立法者的干预来解决。因此,我国应保留税收授权立法,并对其加强监督和约束。     

The Neighborhood Effect of Real Estate Maintenance

We investigate the economics of real estate investment when maintenance of a property enhances neighborhood value. Because a property owner does not recognize this positive externality for his/her neighbor, he/she under-maintains. Smaller properties benefit most from this externality. We show that subsidizing the maintenance expenses of properties can induce socially optimal maintenance. Without disturbing social optimality, the maintenance subsidy can be financed with either a flat tax or a tax that is proportional to the land value or the cost of the improvement. The flat tax is less costly. Commonly used subsidies in the real estate industry based on loan guarantees do not promote socially optimal maintenance.     

Humpty Dumpty's guide to tax law: Rules,principles and certainty in taxation

Tax systems are, most commonly, rules-based. This gives the impression of techno-rationality in the interpretation of the numbers from which tax bills are derived. In fact, uncertainty and complexity in tax rules are seen as promoting tax avoidance behaviour, as avoiders exploit this complexity. Some authors have advocated that this can be combated by replacing rules-based tax legislation with principles-based legislation, giving tax authorities and the courts the power to interpret legislation purposively.This paper demonstrates by reference to a number of UK tax cases that rules-based legislation already embodies the hidden operation of state power as judges have considerable discretion in the interpretation of rules. The paper goes on to argue that principles-based legislation would further empower the state vis-à-vis the citizen. While this might be intuitively appealing to the vast majority of taxpayers not engaged in tax avoidance, it brings with it the hidden danger of a fundamental alteration of the balance of power between the state and all citizens, and should therefore be treated with caution.     

土地增值税立法:目的引入与税制修正

相较于暂行条例,《土地增值税法(征求意见稿)》未设置立法目的条款,未明确税种主要属性,只在立法说明中简单阐释立法意义和税制功能,此种立法技术很难经得起正当性拷问,既无法为集体土地增值税制明确构成要件和发展趋向提供指引,还在程序和实体两个维度抑制土地增值税调控功能的充分发挥.立法目的绝非可有可无的对象,而是税收立法的起点和税制正当性的来源,是在理论上、实务中提醒和督促祛除课税弊端的最佳利器.土地增值税是地方调控税,财政目的位居其次,若欲进一步夯实其立法正当性基础,应重新设置目的条款,即"为推动房地产市场健康发展,合理调节土地增值收益,健全地方税体系,制定本法".做实土地增值税立法目的,有利于调控税制并使集体土地增值税制相关问题尽快得到解决,推进税收实质法治建设.     

我国生态税费问题分析及对策

目前我国尚未建立以保护生态环境为目的的税收体系,存在着诸如保护生态环境的主体税种缺位、现行制度立法层次低、设计税种时环保因素考虑不够、优惠形式单一等问题。建议开征专门的环保税,改革相关税种,构建以环保税为核心,以相关生态税种和生态税收优惠措施为辅助的生态税收新体系。     

Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada

This paper examines the relationship between directors’ and officers’ liability insurance (D&O insurance) and firms’ aggressive tax reporting. Using large Canadian public companies listed on the TSX300 and relying on several measures to capture aggressive tax‐reporting activities, including GAAP effective tax rates, cash effective tax rates, and the total and residual book‐tax differences, I find that D&O insurance exhibits a strong negative relationship with the GAAP effective tax rates and a strong positive relationship with both the total and residual book‐tax differences. However, there is generally no evidence showing that D&O insurance is associated with the cash effective tax rates. I interpret these results as indicating that D&O insurance reduces the tax expenses reported in the financial statements but not the actual tax paid. In other words, D&O insurance contributes to financial tax management but not to cash tax savings. Further tests in this study reveal that firms with fluctuating D&O coverage limits engage in more aggressive tax reporting than other firms, suggesting that managers may consider the level of D&O insurance that they purchase when they make aggressive tax‐reporting decisions.     

我国税收征管制度变迁的路径选择——基于税收征纳交易费用的分析

与发达国家相比,我国征税费用过高;不同地区间税收征收成本差别较大;征税费用与纳税费用的比例不平衡并经常相互转化;由"寻租"、"设租"导致的税款流失严重。这些现象说明,我国的税收征蚋交易费用还不够合理。建议通过推进征纳系统的信息化、组织结构的扁平化、征税流程的精细化等有效措施,来实现我国以节约税收征纳交易费用为导向的税收征管制度变迁。