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新税制执行以来,为堵塞不法分子利用增值税专用发票偷骗税行为,围绕增值税专用发票的使用管理,税务机关出台了一系列严格的管理措施,使增值税专用发票的管理制度在实际工作中不断地完善,有效地遏制和打击了利用增值税专用发票获取非法利益的不法活动。…… 相似文献
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增值税专用发票协查系统是“金税工程”的一个子系统。为了防范和打击虚开增值税专用发票等违法犯罪活动,加强增值税专用发票协查监控力度,提高增值税专用发票协查效率,国家税务总局制定颁布《增值税专用发票协查管理办法》(以下简称《办法》),用以规范和指导增值税专用发票协查监控管理工作。现就铜陵市国税局2002年1-4月份对认证不符的增值税专用发票进行委托协查工作情况作一个调查,并就工作中出现的问题作一些有益地探索和思考。一、调查情况今年以来,铜陵市国税局积极贯彻落实总局和省局关于加强对认证不符的增值税专用发票进行协查工作,凡辖区内企业取得的通过防伪税控系统开具的增值税专用发票,一律由办税服务厅进行密码认证,对认证不符的增值税专用发票转由稽查局统一协查监控管理。1-4月份,稽查局共对办税服务厅转来的28起59份认证不符的增值税专用发票进行了稽查和协查,涉案税款760550.12元,发出协查函件23份,回函16份,暂未发现偷骗税问题。其中:经密码认证发票代码不符的36份,发票号码不符的9份,税款和票面不符的8份,开票日期未填写的1份,重复认证的5份。根据部分回函情况来看,发票代码、号码不符的增值税专用发票,系防伪税控系统未... 相似文献
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目前,增值税防伪税控系统已在各地逐步普及,并已初见成效,此举对加强增值税管理,保障国家税收,防范和打击各种偷骗税等违法犯罪活动发挥了重要作用,由于采用计算机、密码技术,也给征纳双方带来很大便利。但由于一些企业的财务人员不熟悉这一系统,在运行过程中也出现了许多问题。 相似文献
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虚开增值税专用发票因其具有巨大的社会危害性,历来是国家打击的重点。尽管采取了一系列加强管理的措施,但虚开增值税专用发票案件仍时有发生。特别是在商事制度改革和增值税一般纳税人资格改为登记制以后,虚开增值税专用发票案件出现上升势头。针对虚开增值税专用发票案件的特点和作案手法,笔者建议从完善增值税制度、强化增值税管理、深化数据分析应用及加强党风廉政建设和税务干部队伍建设等方面入手,切实压缩虚开增值税专用发票空间,有效遏制虚开增值税专用发票案件的发生。 相似文献
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《中国全面实施营改增试点一周年评估报告》的发布又一次引起了社会各方对营改增的关注.作为我国一次大规模的减税举措,在减少企业应缴税额的同时也进一步提高了对增值税专用发票的管理要求.基于此,本篇文章以后"营改增"时代增值税专用发票规范管理和风险防范的重要性为切入点,分析了现阶段增值税专用发票规范管理存在的问题,并提出了相应的对策,在此基础上还对增值税专用发票风险及防范措施进行了思考与研究. 相似文献
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为加强对增值税专用发票使用管理,1998年国家税务总局决定作废94版增值税专用发票。近日来.不少企业询问在经营活动中如何识别增值税专用发票的年版问题,另外税务系统也有不少税务干部对增值税专用发票年版问题不是十分清楚; 相似文献
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在增值税税案中,利用增值税发票"真票假开"或"假票真开"偷税的比重占大多数.从外部看,一些不法之徒利用发票舞弊,利欲熏心、铤而走险,从事偷骗税活动,国家通过采取严厉法律打击措施,可以令其却步;但从内部看,现行的增值税法律法规不健全,有隙可钻是造成税案频发不可忽视的原因之一,国家只有不断完善增值税法律法规体系,才能制胜. 相似文献
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STEPHEN A. ROSS 《The Journal of Finance》1985,40(3):637-657
With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory. 相似文献
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来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制. 相似文献
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Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings. 相似文献
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This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials. 相似文献
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A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions. 相似文献
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This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance. 相似文献
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Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions. 相似文献
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R. G. Coyle 《Futures》1984,16(6):594-609
The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations. 相似文献