完善我国财产税结构的思考

本文通过对我国现行财产税收入总量及其结构的分析,揭示了近年来财产税占我国税收总额比重不断提高、动态财产税超常增长现象背后存在的风险和隐忧,并针对导致财产税结构失衡的原因,提出了完善我国财产税结构、优化财产税制度及其功能的基本思路与具体对策。     

Tax Policy for China＇s Consumption Demand Expansion

扩大消费需求的重点是扩大居民消费需求,税收政策主要通过减轻边际消费倾向较高的中低收入阶层所得税负担,降低间接税、尤其是生活必需品的间接税负和建立完善的社会保障筹资机制降低居民的储蓄动机三个方面发挥作用。扩大消费需求的税收政策需要在公平与效率之间权衡,应与财政支出政策相互配合发挥作用。     

Considerations to the Issue of China＇s Tax Burden

本文对我国税负轻重问题发表了看法,认为在与国外比较税负时,不应把非税收入和国有土地使用权出让收入计入在内。目前,我国宏观税率较低,老百姓感觉税负重,主要原因是我国的税负结构不合理,而且税款的使用也有不尽如人意之处。未来结构性减税,就是要在税收总规模适度增加的基础上调整税负结构,通过税制改革减轻中低收入者的税负。     

China＇s Economy on the Track of high-Speed Development

In 2003, the tax revenues of China had topped the high point of RMB2,000 billion for the first time, which has increased by RMB300 billion compared with that of the year before.After going through SARS and serious natural disasters, China has made such an outstanding achievements, which indicates that Chinese economy has already entered into the track of high-speed coordinated development.     

Research on China＇s Direct Investment to EU Under the Background of European Debt Crisis

近年来,中国对欧盟的直接投资出现了爆发式增长。欧洲主权债务危机的爆发及持续蔓延,引发了对全球经济“二次探底”的担忧,也给中国对欧盟直接投资带来了新的问题。本文在实证分析的基础上,认为中国对欧投资的超常增长并不是金融危机以来才发生的;欧债危机虽给中国企业对欧投资提供了机遇,但也带来了更多的障碍和风险。因此,要继续扩大对欧直接投资,就必须正确认识中国对欧盟直接投资的战略意义,厘清存在的障碍和风险,从而有针对性地对欧盟内部不同的区域市场和行业进行直接投资。     

Detailed Rules for Implementing the Interim Regulations of the People＇s Republic of China on Consumption Tax

Since January 1, 2009, China＇s taxation on value-added tax, consumption tax and business tax have been adjusted by the Ministry of Finance and the State Administration of Taxation.     

Detailed Rules for Implementing the Interim Regulations of the People＇s Republic of China on Business Tax

Since January 1, 2009, China＇s taxation on value-added tax, consumption tax and business tax are adjusted by the Ministry of Finance and the State Administration of Taxation.     

Detailed Rules for Implementing the Interim Regulations of the People＇s Republic of China on Value-added Tax

Since January 1, 2009, China＇s taxation on value-added tax, consumption tax and business tax are adjusted by the Ministry of Finance and the State Administration of Taxation. China ＇s Foreign Trade will release the regulations in detail.     

An Empirical Analysis on Impact of the Extending of VIT Deduction Scope on Sector＇s Tax Burden

本文在考察1994年以来我国增值税抵扣制度的变化及增值税抵扣制度的发展趋势的基础上,运用增值税微观税负计算公式、投入产出表原理测算了第二产业各行业2003、2009年的增值税实际税负和实行现代型增值税抵扣制度的增值税理论税负,并采用变动幅度、税负排序变动、税负差异系数等指标来定量分析抵扣制度变化对行业税负的影响程度。测算结果表明,不同增值税抵扣制度,对各行业的影响程度不一,影响程度差异较大,但扩大增值税抵扣范围的改革有利于缩小行业间税负差异,均衡行业间增值税税负,从而促进行业间的公平竞争。     

Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights

The Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs（GAC） on Feb.17,2009 is hereby promulgated,which take effects on July 1,2009.The Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights promulgated by No.114 Decree of the GAC on May 25,2004 shall be repealed simultaneously.     

Perfection on the Law of China on Protection Consumers＇ Rights and Interests

随着市场经济的快速发展,随着社会经济的发展和人民收入水平的不断提高,消费需求日益增长,交易形式不断更新、变化,消费者权益的法律保护也应进行与时俱进的探索与完善。本文首先阐述了我国消费者权益保护的现状,指出现行消费者权益保护法存在的不足,并提出完善我国消费者权益保护法的建议。     

The Empirical Research on China＇s GDP Prediction Model

文章利用统计分析方法和计量模型,引入城乡储蓄存款年末余额、财政支出总量、固定资产投资总量、进出口总量等六个解释变量,用最新的数据探讨我国国内生产总值预测模型。     

Impact of Value-added Tax Broadening on China＇s Fiscal System --From Generational Balance Perspective

本文用代际核算方法分析我国增值税扩围对财政体系可持续性的影响。核算结果表明,如果我们把营业税的宏观税负由2009年7．93％提高到和增值税的宏观税负一致,可以大幅缓解我国财政体系目前的代际不平衡状况。分行业模拟表明,我们将交通运输、仓储和邮政业,信息传输、计算机服务和软件业,以及住宿和餐饮业纳入增值税的征税范围,对财政体系的可持续性不会有太大影响;房地产业和金融业由于较高的增值率,将其纳入增值税的征税范围会缓和我国财政体系目前的代际不平衡状况;我们要谨慎考虑建筑业纳入增值税征收范围后的抵扣项目。     

Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights （Part Ⅱ）

The Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Repubfic of China on Customs Protection of Intellectual Property Rights discussed and passed at the executive meeting of the General Administration of Customs （GAC） on Feb. 17, 2009 is hereby promulgated, which take effects on July 1, 2009. The Measures of the General Administration of Customs of the People＇s Republic of China for Implementing the Regulations of the People＇s Republic of China on Customs Protection of Intellectual Property Rights promulgated by No. 114 Decree of the GAC on May 25, 2004 shall be repealed simultaneously.     

Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People＇s Republic of China

The Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People＇s Republic of China, which was deliberated and adopted at the executive meeting of the General Administration of Customs on August 13, 2009 entered into effort as of September 1, 2009.     

Key to reform China＇s financial system

China has an underdeveloped banking system with relatively lowquality service, but the system might be blamed most for its lack of small- and medium-sized banks （SMBs） and regional capital markets.     

Regulations on Foreign Exchange System of the People＇s Republic of China

Issued in the Decree No.193 of the State Council on January 29i 1996, amended in accordance with the Decision of the State Council to Revise the Regulations on Foreign Exchange System of the People s Republic of China on January 14 1997 and revised and passed in the 20th execut ve meeting of the State Council on August 1, 2008.     

An Analysis of the Chinese State-owned Listed Company＇s Governance Structure

公司治理结构作为现代上市公司企业制度的核心,在促进中国上市公司发展方面发挥着重要的作用。当前,中国国有上市公司治理结构存在一定的问题,严重阻碍了上市公司的发展。中国国有上市公司要优化股权结构,规范公司的运作,增强董事会的独立性、有效性和强化董事会外部监督作用,建立有效的激励和监督约束机制。