对经济全球化作用下税收竞争的思考

税收竞争是指在经济全球化作用下,各国（地区）政府通过降低税率,增加税收优惠等方式,以减少纳税人的税收负担,从而吸引国际流动资本,国际流动贸易等流动性生产要素,促进本国经济增长的国际经济行为,税收竞争是经济全球化的产物,是各国政府间以税收为载体的竞争,20世纪80年代中后期世界范围内的大规模税制改革,是以“降低税率,扩大税基”为各国在税制改革中的共同特征;90年代中后期通过减税以刺激投资,从而增加供给一直是税收竞争的主旋律,减税的核心是思想或目的是通过减税扩大税基,而经济全球化所带来的高速发展的生产力给减税创造了空间。奠定了扩大税基的物质基础。     

拉弗曲线的应用与当前经济发展

拉弗曲线的背景是20世纪70年代西方国家普遍出现滞胀”的情况下出现，即经济停滞与通货膨胀并存。如何医治“滞胀”这个恶疾，成为当时现代西方经济学家研究的重点。“拉弗曲线”理论应时而生。拉弗曲线（Lager Curve）是美国供给学派代表人拉弗（Arthur B Laffer）提出来的，它所描绘的是税收与税率的关系：一股隋况下，税率越高，政府的税收就越多，但税率的提高超过一定的限度时，企业的经营成本提高，投资减少，收入减少，即税基减小，反而导致政府的税收减少（见下图）。     

税收收入能力及其相关概念研究的理论综述

本文从理论和测算两个角度对税收收入能力及其相关概念研究进行综述。理论上认为，税收收入能力作为税收负担的上限最大值，是衡量税收公平的判据标准；作为社会福利分配的参照系，可为政府预算计划管理提供辅助支持。测算角度理解，税收收入能力等于法定税基与法定税率的乘积，是一个国家和地区的可征税资源总额；这与美国ACIR定义的（假设的）税收收入能力和IMF定义的（预测的）税收收入能力的含义有所不同，实际应用时应注意它们的区别。     

经济一体化、公司所得税竞争与FDI流动研究——以新老欧盟成员国的税收竞争为例

本文在Ottaviano（2005）的税收竞争模型的框架下，分析了在经济一体化条件下公司所得税竞争对资本流动的影响，并利用实证研究论证了欧盟内新欧盟成员国与老欧盟成员国之间的公司所得税竞争对FDI流动的影响。分析表明，欧洲市场一体化程度的加深是导致税收竞争加剧的最主要原因。东道国降低名义公司所得税率对资本流动没有影响，只有相对于母国实际税率的降低才是影响资本流动的关键因素。     

离岸公司与国际避税

一、离岸公司与国际避税地 离岸公司是指在原居住地以外注册成立的公司，离岸公司有一个明显特征——注册地几乎都是在开曼群岛、百慕大等国际避税地。这里的国际避税地是指不征收或征收极低税率的所得税和一般财产税的国家和地区；也指一些虽然采用正常税率，却提供某些特殊的税收豁免项目以及投资税收优惠的国家和地区。目前，国际上公认的避税地大致有：BVI、开曼、百慕大、卢森堡、马来西亚等40多个国际避税地；其它一些国家设立的出口加工区、     

广西与西部省区“比拼”西部大开发政策

(一)税收优惠政策比较广西税收优惠的减免范围比国家的减免范围大。如：国家执行对设在西部地区国家鼓励类产业的内资企业和外商投资企业，减按15％的税率征收企业所得税。广西对此进行细化，对自治区确定的有色金属、电力、汽车、食品、医药和高新技术六个重点产业的企业，用高新技术改造提升的机械、制糖、林产、     

营业税的纳税筹划

在我国加入WTO后，由于存在不同国家或地区之间的税负差异、国际税收管辖权间的税负差异，以及国内在税制结构、税率、税收优惠、地区、行业等方面存在的税负差异，同时税收作为企业主要的社会费用，企业想在法律许可的范围内降低税收成本，这就为进行纳税筹划提供了空间。本文仅对营业税的纳税筹划提出个人的一点看法。     

如何运用税收政策调整工业结构

税收作为国家宏观调控的重要杠杆，充分表明了国家产业发展意图,特别是二、三产业的发展方向。税制改革后，这一点表现的更为明显、突出。就增值税来讲，就有三档税率，出口商品为○税率，一般产品税率为17％，个别产品税率为13％。就消费而言，国家用税收来调控市场，对烟酒等21种产品，在先征一道增值税后，再征消费税。因此，充分运用税收杠杆，调整并优化产业结构，特别是产业结构，不仅对现在，而且对将来都有重要意义。     

省际财政竞争、政府治理能力与企业迁移北大核心CSSCI

本文在两级政府框架下,构建一个反映地方政府财政竞争与企业利润关系的理论模型。纳什均衡显示,企业迁移时更青睐高公共投资的高治理能力地区和高税收优惠的低治理能力地区。经验分析证实,在中国高治理能力地区,支出竞争呈现显著正效应,税收竞争呈现显著负效应;在低治理能力地区恰好相反。"一刀切"清理地方税收优惠,对高治理能力地区的"底线税收竞争"有矫正作用;无差别税率并非最有效率,它会削弱低治理能力地区对企业的吸引力,并使拥有较多公共产品存量的高治理能力地区受益;它还会加剧"公共投资竞赛",放大支出竞争的正、负效应。     

加入招商引资行为的税收竞争模型

招商引资是一种具有中国特色的政府行为,现有文献对此没有专门论述。本文运用非合作静态博弈模型分析了政府如何综合运用招商引资和税率这两种手段进行税收竞争,并揭示了公共产品差异、投资对选址的敏感程度以及招商手段的效率对均衡税率和均衡招商引资水平的影响。本文证明了在政府运用招商引资和降低实际税率两种手段进行税收竞争情况下的一系列结论:参与横向税收竞争的地方政府越多,均衡税率就会越低;当地方政府增加到一定数目时,政府的招商引资投入将大于社会最优时的招商投入;政府选择招商水平的标准是使招商引资的边际收益等于边际成本;招商手段效率越高均衡税率越低;各地区非税收因素对投资利润影响很大时,一味减税并不能有效地吸引投资;流动性较低的要素会承受一个高的均衡税率。     

The Tax Paradox and Weak Tax Neutrality

We introduce the concept of weak tax neutrality that establishes that the relationship between the tax rate and the user cost of capital may be non-monotonic. We show that most existing corporate tax systems allow for weak neutrality. That is, given the tax allowances permitted by these systems, it is possible that neutrality may arise for at least one positive corporate tax rate. Moreover, we show the practical relevance of weak neutrality in realistic situations where there are several asset types and heterogeneous levels of firms' debt ratios.     

个人所得税纳税筹划的相关问题研究

纳税筹划是指在纳税行为发生之前,在不违反相关法律、法规的前提下,对涉税事务进行事先策划,达到少缴税和递延缴税的目的。随着经济的发展,个人所得税的纳税筹划也越来越多的受到人们的重视。本文从纳税人、计税依据、税率、优惠政策入手,探讨个人所得税纳税筹划的各种技巧。     

新企业所得税法六大税收筹划策略

随着2008年1月1日新企业所得税法的实施,企业所得税的税收筹划策略将会发生很大的变化。本文就新企业所得税法提出了六大税收筹划策略,即企业组织形式的筹划、总分支机构的筹划、计税依据的筹划、税率的筹划、税收优惠的筹划和关联交易的筹划。     

不对称信息条件下征纳双方税收筹划的博弈

税收筹划作为一种节税行为应当符合相关的法律规定。但在现实条件下,由于政府征税与纳税人追求最大利益是相违背的,双方就形成了一种博弈关系。政府在实际征管中要考虑政府的政策选择和纳税人对此的反应和行为选择;纳税人在实行筹划行为时会权衡自己所能得到的利益和可能受到的惩罚,双方博弈的后果最终会达到一种均衡,使得征纳双方都能接受。     

个人所得税税前扣除与税收公平原则

税收具有筹集财政收入和调节经济、调节分配的职能。个人所得税既影响着一个国家的财政收入,又与国民生活质量息息相关,是各国政府十分重视的问题。由于我国在个人所得税领域的税前扣除项目采取的是完全不考虑纳税人的自然状况、家庭负担的扣除方式等,导致了对税收公平原则的违背,直接影响我国建设和谐社会的宏伟目标。对之,一些国家的做法值得我们借鉴。     

The Three Hurdles of Tax Planning: How Business Context,Aims of Tax Planning,and Tax Manager Power Affect Tax Expense

The question of why some companies pay fewer taxes than others is a widely investigated topic of interest. One of the well‐known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate tax planning through a series of 19 in‐depth German tax expert interviews. Our research identifies three independent hurdles in the tax planning process, which can help to explain different levels of tax expense across companies. Those three hurdles sequentially address which tax planning methods are available (defined by business characteristics), desirable (given via aims of tax planning), and implementable (determined by tax manager power). A large part of previous research has estimated the influence of firm characteristics, which we incorporate in the broader term business characteristics, on tax expense, while the other influences that we identify have largely been left “out of the equation.” In the light of the current public debates on tax avoidance, we reveal two important findings: First, we find that companies vary widely in the aggressiveness of their aims of tax planning, which contrasts sharply with the picture often drawn by undifferentiated media reports. Second, tax managers can assume very different levels of power in their organization. The implementation of desirable tax planning methods varies depending on this level of tax manager power. In conclusion, our three‐hurdle grounded theory provides generalizable insights into important influences on corporate tax planning which help to explain the observed variation in tax expenses across firms.     

Optimal Tax Theory: The Journey from the Negative Income Tax to the Earned Income Tax Credit

What lessons do we learn from optimal tax theory for the design of income redistribution programs? I modify a standard model of optimal nonlinear income taxation with discrete types to consider differences in both earning ability and the disutility of effort. This gives a role for “workfare” in the optimal tax policy. The existence of screening mechanisms can play a role in explaining non‐participation in cash and in‐kind redistribution programs, including Progresa‐Oportunidades, Lifeline Telephone subsidies, and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). Stigma can increase efficiency of a redistribution program by discouraging participation by individuals near the eligibility thresholds. The Family Assistance Program proposed in the early 1970s lacked adequate stigma for nonworkers, which contributed to a lack of political support. In contrast, the current Earned Income Tax Credit (EITC) provides greater benefits to workers than to nonworkers. Thus the EITC does not require any stigma to screen out individuals who do not work from obtaining benefits. Reasons for separate income support programs for nonworkers and for workers are discussed.     

Tax Level and Tax Internalization Effects on Union Wage Bargaining

High taxes and generous social benefits are often blamed for causing unemployment. The conventional view is that if taxes on labour are (too) high, jobs will be lost and that generous social benefits will exert an upward pressure on unions' wage claims. In the case where unions co-ordinate their wage bargaining strategy, this need not be the case. A simple model is used to illustrate the effects of the tax rate level and tax internalization on unions' wage bargaining strategy. A high marginal tax rate along with endogeneity of the average tax rate shifts the union's trade-off between wages and employment in favour of the latter. These shifts may have contributed to the success of the so-called polder model or tulip model of the Netherlands.     

物业税税临城下

10月12日,国家税务总局相关负责人在税务总局前三季度税收情况新闻发布会上表示,目前正在积极稳妥地进行物业税出台前的准备工作。该负责人表示,开征物业税政策性比较强,而我国地区间经济发展差异大、房地产产权管理情况复杂,因此要在立法前进行更多的研究,从技术上为物业税的开征做好准备。