服务型政府导向下的包头市地税局纳税服务绩效评价研究

随着我国服务型政府建设的推进,地税部门作为执法单位也逐步加强服务型税务机关的建设,其重要表现就是推进纳税服务质量,创建优质税收营商环境,其重要推进手段就是推进纳税服务绩效评价。文章立足于平衡计分卡的四个维度,对包头市地税局2018年纳税服务绩效评价体系进行重构,并通过层次分析法等科学方法计算结果,提出有利于纳税服务发展的意见建议。     

Welfare Taxation: Opting Out to Shrink the State

Spending on welfare has resisted reform and remains the biggest obstacle to cutting taxes in Britain. Colin Clark, now teaching at the University of Queensland, suggests the radical measure of allowing taxpayers to keep their taxes and choose between competing private suppliers of state health care, education, pensions, and other 'services'.     

如何完善投资结构的财政税收问题

优化投资结构的财政税收政策在引导投资行为,促进经济社会发展等方面有着重要的作用。当前,投资结构方面存在着一些问题与不足。为了应对这些问题,优化投资结构,促进财政税收政策更好的发挥作用,今后在实际工作中需要采取相应的策略,合理利用财政直接投资、促进地区和产业投资结构的有效协调、加强税收管理、完善相关税收政策并严格投资的使用方向。     

Taxation and Economic Growth

A bstract The effects of vorious tax policies on economic growth are recx amined on the basis of the recently developed endogenous growth therory The assertion of Henry George that the structure of taxation is more important than the level of taxation in explaining economic growth is elaborated and verified Annual data for Taiwan from 1954 to 1986 shows that the aggregate tax rate does not have significant effect on the long run growth rates of private ouptup, consumption and production factor inputs This result is due to the poostivie effect of consumption taxation offsetting the negative effect of factor taxation on economic growth     

How to De-politicise Local Government

What will be the consequences of the Community Charge? Professor Patrick Minford argues that the poll tax will de-politicise local government.     

加强税务信息化建设,提高税务稽查绩效

十几年以来,我国税务电子化、网络化的建设已经奠定了税务信息化的雄厚基础,能够支持税收工作再上新台阶。但是,在实际操作中还存在许多问题,尤其在税务稽查这一至关重要的环节。文中总结了目前在我国税务信息化建设中,税务稽查方面出现的问题,作者根据自己多年积累的工作经验,有针对性地提出了一系列的解决思路,对“金税工程”尤其是地县级税务机关“金税工程”实施和依法治税具有借鉴意义。     

"入世"20年的中国税收

在迎来中国"入世"20周年之际,本文基于简要回顾,总结"入世"对于中国推进现代化事业形成的创新驱动,框架式和突出重点地考察概括相关两方面值得重视的进步:一是"入世"对中国税收改革的催化和与之相关联的制度与政策配套——从实施关税改革到统一内外税制,从推进增值税改革到构建支持创新的税收政策体系;二是"入世"对中国税收法治和管理现代化的促进——完善税收立法,提高税收立法级次,增强税法透明度;积极运用信息革命新技术成果,大力发展数字化金税工程等.今后深化直接税改革、优化国际税收协调等重大事项,仍任重道远.     

On Optimal Taxation of Housing

This paper studies the question of optimal taxation of housing, when the set of tax instruments at the government's disposal is not artificially restricted. There are two groups of persons, who differ in earning abilities and in tastes, and two types of housing goods (high- and low-quality). The paper characterizes the Pareto-efficient allocations that are attainable through the tax policy. It demonstrates that optimality calls for differential tax treatment of housing and that the required tax rates are nonlinear. It derives conditions under which consumption of housing by the poor must be subsidized. It also notes the circumstances under which taxation, rather than subsidization, is the required policy.     

Property Taxation and Human Migration

A bstract . Various factors explain human migration as it relates to the growth of cities. Some are closely related to the location of modem industry: people follow jobs or at least are attracted by better economic opportunities. Cities also attract population by a quality of life otherwise unavailable. Some move to particular cities for personal reasons, etc. But for the United States, at least, and for White migrants, two factors are also important in affecting migration decisions: White migrants are attracted by higher educational spending and lower property tax burdens relative to areas with lower spending and higher burdens. White migrants in 1960-70 apparently preferred areas with mild or warm climates but were less sensitive to income differences.     

谁在阻挠内外资所得税统一

政府对中国经济的决策重心从注重引进外资转变到注重营造市场公平环境“一个主权国家的财政政策,任何时候都可以自主改变。”1月16日,财政部副部长楼继伟在回应54家跨国公司上书认为中国拟统一内外企所得税是“政策说变就变”时说。这54家跨国公司的名单里包括了几乎所有公众熟悉的大佬:微软、摩托罗拉、戴尔、宜家、三星等。早在2004年6月1日的财政部税政工作会议上,就透露出“两税合一”方案的细枝末节,其中包括对外资企业税收优惠的过渡期。这54家跨国公司在应财政部邀请参与调研时则希望中国政府能够延长对外资企业优惠政策的过渡期。“…