美国州公司所得税制及其存废之争

本文首先介绍了美国州公司所得税制的概况,进而梳理了纳税人、立法机构、政府部门以及研究者对美国州公司所得税税制设计以及是否废除该税种的广泛争议,得出美国州公司所得税正在被逐渐边缘化的结论。     

环境税税收返还制度的国际经验与借鉴

税收返还制度被发达国家广泛运用于税收实践中。本文从环境税税收返还制度设计的国际经验出发,探讨了环境税税收返还制度的实施目标与操作途径,并建议在我国未来的环境税改革中,结合国情进行环境税税收返还的制度设计。     

《税务代理实务》教学模式改革之探索

《税务代理实务》是一门综合性、应用型课程。本文在分析《税务代理实务》教学现状的基础上,明确提出学以致用是该课程教学目标的根本定位,并结合《国家中长期教育改革和发展规划纲要(2010-2020)》总体战略目标的要求,从引入CDIO教育理念、重构教学模式,重视案例教学法的应用和强化模拟仿真训练三方面提出了教学改革建议,以期不断完善税务本科教学体系建设,为社会培养高层次、应用型税务人才。     

企业所得税优惠政策分析

税收优惠作为一把双刃剑，在一国宏观调控体系中占有重要地位。本文分析主要优惠方法，进而就企业所得税收优惠政策的几个问题进行了较深入的讨论，使我们对税收优惠的认识更加清晰明确。     

"中性税收"范畴集的再造与理论推想

"中性税收"范畴是西方税收理论的核心内容。本文在剖析西方"中性税收"范畴理论局限性的基础上,以"超额税收与税收超额负担"概念为基础,提出了新的"中性税收"范畴集。新的"中性税收"涵盖适度税收、效率税收、宪政税收的基本特征,这一理论框架具有更强的理论包容性与政策应用性。     

税收竞争和税收套利对国际税收制度的挑战

当前被动投资的税收竞争、主动投资的税收竞争和税收套利等问题阻碍了单一税收原则和受惠原则的实践运用。本文介绍了税收竞争和税收套利对国际税收制度的挑战,并以OECD成员国的应对为例,阐述了OECD成员国不断与时俱进修订税收法规的历程,试图引起人们关注国际税收制度的完善。     

Determinants of tax haven utilization: evidence from Australian firms

This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000 firm‐years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance‐based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax haven utilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization.     

公司所得税改革的世界趋势:价值取向与具体措施

随着经济全球化的发展和国际间资本流动的加速,在追求公平、效率、收入的基础上,世界公司所得税改革的价值取向已进一步提升到提高本国税制竞争力、吸引国际投资的高度,降低税率、扩大税基、消除股息双重征税以及对现金流量税的理论推崇也成为实现这一价值理念的基本措施。     

现行企业境外所得税抵免制度评析

2008年,《企业所得税法》及其实施条例分别以专门的条款确立了中国企业境外所得税抵免制度的框架。本文通过与《企业所得税法》实施前原内资企业所得税和外资企业所得税制度下的企业境外所得税抵免规定对比,概括了境外所得税抵免制度的主要特征,并从四个方面分析了现行境外所得税抵免制度的局限。     

Using journal entries to teach partnership tax: An illustrative case

The use of journal entries to teach partnership taxation concepts provides students with a visual tool that liberates them from the memorization of formulas that has long been a staple in partnership tax education. Employing journal entries as our pedagogy, we present a case designed to be a comprehensive project for a stand-alone graduate partnership taxation course. We also provide guidance for how individual components within the case can be assigned, which could be particularly useful to instructors of business entity tax courses. Our case provides a resource that will assist instructors in teaching and students in understanding (1) the book accounting requirements, and (2) the interrelationship between the tax and book reporting requirements. Graduate tax students who completed this case in its entirety agree that the case meets its stated learning objectives, and that journal entries are an effective tool for analyzing partnership tax transactions and make learning partnership taxation easier.     

The “flat tax(es)”: principles and experience

This paper reviews experience with the ‘flat taxes’ that have been adopted in many countries in recent years. It stresses that they differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases, they may have increased progressivity (including through the impact on compliance); adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. A key reason for adoption of the flat tax seems to have been to signal a fundamental shift toward a market-oriented policy regime. Looking forward, as the value of the signal diminishes and familiar political economy forces reassert themselves, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it.      

促进我国旅游业发展的税收对策研究

中国能不能成为真正的世界旅游强国,我国现有的旅游资源优势能不能转换为产业优势和竞争优势,关键取决于国家能否在实施政府主导型旅游业发展战略的过程中创造出更好的政策优势,通过搭建政策优势平台,作为旅游资源优势转换为产业优势和竞争优势的桥梁.本文主要探讨促进我国旅游资源整体优势转化为产业优势和竞争优势的税收政策.     

税收优惠政策筹划的技术分析--以企业所得税为例

运用税收优惠政策进行税收筹划的基本要求就是,在掌握政策精神和了解自身情况的基础上,对各种税收优惠政策进行比较和选择,其中最重要的是对国家税收优惠政策的把握.不但要把握现有的税收优惠政策,还要把握税收优惠政策的变动趋势,后者尤为重要.本文主要论述如何掌握企业所得税税收优惠政策并进行筹划.     

美国财产税税收优惠管理的特点及借鉴

美国的财产税税制历经了多次改革,已形成较为完善的税收优惠管理机制。本文介绍了美国财产税税收优惠管理的特点,分析了我国财产税税收优惠管理中存在的问题,并提出了加强我国房产税和城镇土地使用税税收优惠管理的建议。     

国际税收竞争的实质及应对

国际税收竞争实质上是市场竞争规律在政府行政领域的体现形式。良性税收竞争有助于降低总体税负、减少经济扭曲、提升公共产品生产效率,但对此类竞争的国际协调难以取得实质成效。恶性税收竞争则会掠夺性地侵占他国税基,对此类竞争的遏制具备理论的必要性和可行性。政府可通过改革现行税制、精简规范收费、优化公共服务以及加强国际合作来应对国际税收竞争。     

对企业所得税若干优惠政策的分析

2009年年初以来,尽管与《企业所得税法》配套的相关政策陆续出台,填补了很多政策执行和征管衔接上的空白,但在实际操作中仍存在部分政策规定和征管衔接缺位的情况。本文从执行层面就企业所得税过渡优惠政策与《企业所得税法》的优惠政策叠加享受、专用设备投资抵免以及境外所得弥补境内亏损等问题进行了详细的探讨。     

从欧盟国家的单一税改革看税收政策的有效性

本文首先对税收政策及其有效性的标准进行了诠释;其次从单一税改革的实践及其成就两个方面介绍了欧盟国家的单一税改革;再次总结了单一税改革的特点并对其税收的有效性进行了评价;最后得出了单一税对我国进行税制改革的一些启示。     

对制定我国税法通则的思考

制定我国税法通则是完善税法体系、深化税制改革的需要，是坚持税收法定主义原则、依法治税的需要，应借鉴有关国家建立税收“母法”的经验，尽快制定我国的税法通则。     

中国“十二五”时期税收划分思路探讨

十二五时期,中国财政体制改革还需全面突进。税收划分应按照财权、财力与事权相匹配的原则进行改革。本文提出了一个税收划分的基本方案,并对房产税、营业税、资源税等相关问题作了分析。