非营利组织所得税政策的国际比较

国际标准强调非营利组织的法人地位,并附带限制条件。国际上对非营利组织的所得税免税范围较窄,且各国对非营利组织投资收益和经营活动是否征税做法不一。作者建议我国对非营利组织投资收益不予免税,并且应区别与非营利事业有关的商业活动收入和与非营利事业无关的商业活动收入,实行差别对待。我国对企业和个人向非营利组织捐赠采取税收抵免的办法是比较成功的,不足之处是要通过指定的机构捐赠和税收抵免限额较低,这在一定程度上限制了企业和个人向非营利组织捐赠的积极性。     

我国非营利组织营利活动的税收优惠问题

我国现行针对非营利组织的税收优惠法律制度规定较为笼统,对非营利组织营利性和非营利性的标准没有明确。因此,主张不论非营利组织从事营利性还是非营利性活动都给与税收优惠可能违背税收优惠政策制定的初衷。本文提出应从静态的资格优惠转向动态的行为优惠,以营利活动是否体现组织的非营利目的为标准来确定税收优惠政策在非营利组织营利性活动方面的适用。     

非营利组织的企业所得税制度问题分析

非营利组织(non-frofit organization。NPO)的税务处理是企业所得税中不可回避的一个问题．国际上的惯例是给予非营利组织以所得税免税及其他相关优惠待遇，而与国外不同的是，我国的政府部门、事业单位以及其他非营利组织往往参与了大量的经营性、营利性的活动，因此，如何确定我国的非营利组织在所得税上的有关税收优惠待遇，如何进行管理．是两税合并后的企业所得税制度建设中需要认真研究的问题。     

营利性行为分类与民间非营利组织税收优惠制度设计北大核心CSSCI

促进民间非营利组织遵守非营利宗旨是税收优惠的根本目的,而存在营利性行为并不等于民间非营利组织以营利为主要目的,只有当营利性行为"过度"或营利方式"不当",民间非营利组织的本质才会走向非营利宗旨的反面。因此,政府应按照"实质重于形式"原则,在民间非营利组织营利所得遵守"一个原则和两个标准"的前提下,根据营利性行为的营利方式和营利"度"的分类分别确定不同的免税、减税标准,形成科学的税收优惠制度,更好地促进民间非营利组织履行社会公益使命。     

营利性行为与非营利组织财务规制研究

文章根据非营利组织营利性行为趋势,结合中国社会组织网公布的非营利组织工作报告,指出我国非营利组织的营利性活动仍存在一些不规范行为,应当在财务管理上加以规范,以保证非营利组织营利性行为有章可依,有章必依。     

论我国现行房地产税制存在的问题与对策

一、我国现行房地产税收政策存在的问题 1、房地产税的课税范围过于狭窄，税负差异严重 首先，一方面房产税、城市房地产税及城镇土地使用税的征税范围仅限于城市、县城、建制镇以及工矿区，均不包括农村；另一方面，存在较多的免税项目，除对国家机关、人民团体、军队、公园等自用房产免税外，还对个人所有的非营业用房免税，课税范围过窄，不利于组织政府财政收入。其次，     

非营利组织的非营利性及所得税筹划研究

非营利性是非营利性组织的重要特征,也是非营利组织税筹划工作开展的重要支持,加强对非营利性的把握能够进一步完善我国非营利组织的所得税筹划工作.文章结合非营利组织非营利性的内涵,为如何根据其特性更好的开展非营利性所得税筹划进行策略分析.     

中国非营利组织税收问题研究

目前我国关于非营利性活动的税收制度主要体现在税法对各类非营利性组织的特殊规定上,带有明显的过渡时期特征。完善我国非营利组织税制的总体思路应该是:以市场经济为基础,以新型的国家与社会关系为背景,以新一轮税制改革为依托,通过税收优惠政策支持非营利组织的发展,鼓励非营利组织多元化筹集资金,开展公益活动,同时加强税收监督。     

不征税收入和免税收入的财税处理

免税收入和不征税收入的区别在于：免税收入是一个税收优惠概念,是国家为了实现某些经济和社会目标,在特定时期或者对特定项目取得的经济利益给予的税收优惠范畴;不征税收入是指专门从事特定目的所获得的收入,一般不属于营利性活动带来的经济利益,从企业所得税原理上来说是属于不列为征税范围的收入范畴。     

不征税收入和免税收入的财税处理

一、收入确定的原则 免税收入和不征税收入的区别在于：免税收入是一个税收优惠概念．是国家为了实现某些经济和社会目标．在特定时期或者对特定项目取得的经济利益给予的税收优惠范畴：列入不征税收入的项目一般不属于营利性活动带来的经济利益．是专门从事特定目的的收入．这些收入从企业所得税原理上来说属不列为征税范围的收入范畴。     

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.     

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.     

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.     

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.     

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.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.