论企业集团平台的税收筹划

企业集团税收筹划是从集团的发展全局出发,为减轻集团总体税收负担,增加集团的税后利润而做出的一种战略性的筹划活动。本文从企业集团税收筹划基本思路出发,分析了税负转嫁筹划策略、设立核心控股公司和财务中心筹划策略、互惠定价筹划策略、租赁减税筹划策略,较为全面地介绍了企业集团在核心企业选择、对外扩张、对外贸易及在集团现有经营条件下的税收筹划。     

初探现代企业集团税收筹划与控制

企业集团税收筹划是从集团全局出发，利用转移定价、税收优惠、税率差异等方法运作筹划，遵循合法性、择优性、整体性、有效性、超前性的原则，把握税收筹划风险控制、收益控制、系统控制，达到减轻集团整体性税负，实现企业集团税后利润最大化。     

关于大型煤炭集团公司开展综机设备集中租赁业务涉税事宜的研究分析报告

大型煤炭集团所属的不同法人之间实施综机设备集中租赁和统一管理有经营租赁和融资租赁两种模式,不同模式之间有不同的管理效果和税负影响。本文站在大型煤炭集团角度,第一次完整的梳理和系统的阐述集中租赁两种模式在基本概念、具体设想、资质要求、经济效果、税收政策和税收影响等方面的内容,并得出有关研究结论和提出有关税收建议。     

企业集团税收筹划策略研究

企业集团的纳税筹划是从集团的全局利益出发，为减轻企业集团的总体税收负担，增加企业集团的税后利润而做出的一种战略性的理财活动，它是现代企业集团财务战略的重要组成部分。通过企业集团的整体调控、战略发展和投资延伸、业务的分割和转移，以实现税负在企业集团内部各纳税企业之间的平衡和协调，进而降低企业集团的整体税负，这是企业集团纳税筹划的最大特点。     

税收筹划与税收调节职能的发挥

税收筹划作为纳税人有意识减轻税负的行为 ,客观上有利于国家税收调节经济职能的发挥。只要税收制度善加利用 ,正确引导 ,将能有效地达到税收调节经济的目的。     

“营改增”前后融资租赁企业的困惑与涉税风险控制

“营改增”前后,有关涉及融资租赁企业的流转税政策几经变化,对融资租赁行业的发展产生较大影响,尤其是“营改增”后,部分融资租赁企业的税负有可能增加.有的融资租赁企业开始考虑开展“纳税筹划”,以降低自身的税负.殊不知涉税风险较大.这类企业应以试行的税收法律法规为依据,正确认识和处理涉税风险,以促进融资租赁企业和行业的健康发展.     

由税收筹划引发的博弈论思考

企业税收筹划是财务管理的新领域。先从理论上说明了税收筹划的定义及为什么要进行税收筹划,在此基础上说明了企业集团进行税收筹划的必要性,分析了企业集团内部转移价格税收筹划的方法并从博弈论的角度对此进行了论证。     

集团公司税务筹划探析——以某国有企业集团为例

A企业集团做为国有企业集团,2006年以前税负过重,严重影响其现金流量。税收因素已成为影响其发展壮大的重要因素。从2006年起,A企业集团管理层开始重视税务筹划,并探索出了一套适合自身发展的税务筹划体系。本文通过对其税务筹划案例的分析,总结出A企业集团在税务筹划实施中的成功做法,以为类似的企业集团提供借鉴。     

谈企业理财中的税收筹划

减轻企业税负是提高企业竞争力的一个重要手段，如何在国家法律允许范围内合理筹划企业的各种税金，使企业税负最低，成为企业理财当中面临的最为关键的问题之一，这就形成了企业如何进行税收筹划的问题。税收筹划涉及到企业与税收有关的全部经济活动，在财务管理中，税收筹划分析的角度很多，如投资方式的选择、筹资方式的选择、会计政策及会计处理方法的选择等等。     

企业税收筹划的探讨

税收筹划是市场经济发展和现代企业制度建立的必然产物 ,它的最终目标是使企业整体利益达到最大化。文章以税收筹划选择的影响因素为基本出发点 ,区分了税收筹划与避税及偷税的界限 ,并以税收筹划坚持的原则基础 ,说明了税收筹划的方法 ,以使企业在设立、筹资、经营环节上进行合理筹划 ,以求尽量减轻税负和增大企业整体经济利益。     

Tax avoidance and intra-family transfers

We study how taxes on intra-family transfers (bequests and gifts) affect parents' transfers to their children. Our focus is on the incentives for tax avoidance. These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. Using a theoretical model, we show how altruistic parents avoid taxes by changing the timing of transfers when inter vivos gifts are taxed separately from bequests (which is the case in many developed countries). The excess burden per tax dollar of the transfer taxes is sometimes infinitely large because of tax avoidance. All tax avoidance is eliminated if bequests and gifts from the same donor are jointly taxed.     

促进区域经济协调发展的税收对策

我国区域经济差距过大的税收政策存在税率相同而实际税负不一,税种设计、税收政策不合理,应利用税收政策刺激企业投资,实行差别税率,调整主要税种和完善税收优惠政策。     

Foreign direct investment in a world of multiple taxes

Governments impose multiple taxes on foreign investors, though studies of the effect of tax policy on the location of foreign direct investment (FDI) focus almost exclusively on corporate income taxes. This paper examines the impact of indirect (non-income) taxes on FDI by American multinational firms, using affiliate-level data that permit the introduction of controls for parent companies and affiliate industries. Indirect tax burdens significantly exceed the foreign income tax obligations of foreign affiliates of American companies. Estimates imply that 10% higher local indirect tax rates are associated with 7.1% lower affiliate assets, which is similar to the effect of 10% higher income tax rates. Affiliate output falls by 2.9% as indirect taxes rise by 10%, while higher income taxes have more modest output effects. High corporate income tax rates depress capital/labor ratios and profit rates of foreign affiliates, whereas high indirect tax rates do not. These patterns reveal the impact of indirect taxes and suggest the mechanisms by which direct and indirect taxes affect FDI.     

Efficient Environmental Policy with Imperfect Compliance

Discussions of efficient environmental policytend to recommend taxes rather than quotas ongrounds of efficiency; a uniform tax willequalize marginal abatement cost betweenpolluters. When polluters' actions are imperfectly observable, the distinction betweentaxes and quotas becomes less clear. Taxes maybe evaded by underreporting of emissions, whilequota violations will not always be discovered.This paper explores the conditions under whichthe efficiency properties of taxes continue tohold even when evasion is possible, and theextent to which the fine for quota violationsplays the same role as a tax on emissions withsimilar efficiency properties.     

Border tax adjustments and tariff‐tax reforms with consumption pollution

We develop a model of a small open economy, where pollution per unit of consumption between domestically produced and imported quantities of the same good differs. We show that the first‐best policy combination calls for consumption taxes on all polluting goods, and border tax adjustment (BTA) measures, that is, tariffs or import subsidies. We identify conditions under which well‐known tariff‐tax reform policies for developing economies, such as a consumer‐price‐neutral piecemeal reform of trade and a consumption tax, and a consumer‐price‐neutral reform of all trade and consumption taxes improve welfare. We also evaluate whether reforms of trade taxes alone are superior to consumer‐price‐neutral reforms of trade and consumption taxes.     

Uniform and Non-Uniform Second-Best Input Taxes

We investigate second-best, input-based taxes foragricultural nonpoint pollution control when marketprices are endogenous and production isheterogeneous. Theoretically, we derive the optimalforms of taxes which take account of heterogeneity(non-uniform taxes) and a tax which does not (auniform tax). Empirically, we use a multi-factor,market-equilibrium simulation model to determineoptimal tax rates and associated equity effects,particularly differences in landowner gains/lossesacross a heterogeneous region. When market prices areendogenous, second-best tax policies result inpecuniary externalities that affect existingenvironmental externalities. In particular, thepecuniary externalities amplify the effect of producerheterogeneity on determination of sub-regionaldifferences in tax rates and returns to land,particularly for the uniform policy. With endogenousprices, the uniform tax rate is considerably higherthan any of the non-uniform rates and, ironically, thenon-uniform taxes result in less dispersion oflandowner gains across sub-regions than the uniformtax.     

Green Tax Reform in an Oligopolistic Industry

OECD countries reduce or eliminate certain taxes when they introduce new environmental taxes. The purpose of this paper is to analyze the incidence of such green tax reform in an oligopolistic industry. The paper shows that a rise in taxes could result in the expansion of the aggregate pollution in the presence of a large technology gap. The paper further shows that the government loses tax revenue as a result of the green tax reform if it continues to apply the same environmental standard. This implies that the government needs to raise environmental standards to keep the existing level of public spending after a green tax reform.     

A general equilibrium model of heterogeneous local property taxes

A formal model of an economy consisting of many production centres, each of which levies property taxes at a different rate, is developed and analyzed. In the context of the model, it is shown that holders of capital may have either a positive or negative willingness to pay for a heterogenous system of taxes relative to a uniform tax which raises the same revenue. Particular emphasis is placed on interpretation of the ‘new view’ of the property tax in light of this and other results which derive from the model.     

VAT and the taxation of rents

Cash-flow corporate taxes can tax corporate-source rents and avoid some of the distortions on investment and financing caused by conventional corporate taxes. However, cash-flow taxes applied on an origin basis are prone to international profit-shifting, which can lead to a competitive reduction in tax rates. While this can be avoided by a destination-based cash-flow tax, most countries have opted for origin-based taxation, asserting the right to tax rents generated within their jurisdictions. Since a value-added tax (VAT) implicitly includes rents in its base, it can complement origin-based corporate taxation. We compare and contrast the use of destination and origin VATs as complements to an origin-based cash-flow corporate tax.     

地方税收效率及公平性实证研究

在现行经济及税收制度下,增值税和行为税收入比重提升会提高资本要素的产出效率;营业税和企业所得税比重的增加在提高资本要素产出效率的同时,却会降低劳动要素的产出效率;个人所得税和财产税比重提高有助于提升劳动要素的产出效率,而后者同时会降低资本产出效率;资源税类收入比重提高将会降低资本要素产出效率;流转税、所得税、行为税和财产税占税收收入比重的增加都会引起经济的总体产出的减少;我国地方税收收入具有显著的公平效应,其中所得税和财产税的公平效应相对更强,资源税及增值税也具有明显的公平收入分配的作用。