《欧盟全球最低税指令草案》：背景、内容及借鉴

在BEPS包容性框架下的《GloBE规则立法模板》发布后,欧盟出台了《欧盟全球最低税指令草案》,以防止欧盟税基侵蚀,保护其税收利益。同时,欧盟根据设立自由原则的要求和单一市场的特性,将《GloBE规则立法模板》作了本土化调整,以保证该模板在各成员国能够顺利转换适用。中国应借鉴《欧盟全球最低税指令草案》的立法经验,引入防御性的国内最低税,兼容现行的税收规则并提升税收征管能力。     

碳税与能源税之制度协调模式分析

碳税与能源税是有效抑制温室气体排放、降低能源消耗量的重要经济措施。两者在课税对象、课税目的等诸多方面存在相似之处。厘清碳税与能源税之间的关系,正确定位碳税及能源税的功能,协调两者的共存模式,合理分配税收负担,对于确保碳税与能源税的效率具有重要意义。     

欧盟利息税指令评述

欧盟利息税指令的出台历经坎坷。利息支付情况的信息交换制度是该指令的核心,同时指令还在过渡期内规定了预提税制度,从而有效地协调了支付地国、税收居民国和受益人之间的利益。     

全球最低税影响税收优惠的机理及应对

经济全球化下的国际税收竞争是国际社会关注的重要课题。全球最低税改革方案确保跨国公司成员实体在各国的有效税率不低于15%,从而对过度的国际税收竞争进行有效治理。全球最低税改革会对各国所实施的税收优惠政策形成系统挑战,并倒逼各国审视和改革现行优惠政策。本文在总结各国税收优惠显性特征的基础上,阐释了全球最低税对一国税收优惠的作用机理,最后提出了全球最低税改革背景下优化我国税收优惠的政策建议。     

浅析我国能源税体系的构建

能源是人类社会生产和生活的基础。当前,我国能源供求矛盾突出,能源生产和消费中的环境污染加剧,这已成为关系我国未来可持续发展的制约因素。能源税收制度是国家运用税收杠杆调节能源生产、消耗的重要举措,开征能源税对改善能源消费结构、促进新能源的发展具有重要意义。我国应深化能源税制改革,构建完善的能源税体系。     

我国房地产税税率设计研究

我国现行的房地产税制存在着很大的问题, 已经与我国的经济运行状况很不适应了。本文在对国内的研究成果进行综述的基础上,提出整理与归并现有房地产税制,以建立新的房地产税制的设想。同时, 运用定量的方法测算了新的房地产税的税率,并从另一个角度检验了该税率的合理性。     

构建我国能源税计税体系的技术初探

本文基于我国能源消费效率低下的角度阐述能源税实施的必要性和可行性,分别从课税对象、纳税人、税种和纳税环节、计税依据和计税方式、税率、税收优惠及能源税使用和管理等方面对能源税设计框架进行了技术分析,提出征收能源税的设想     

台湾地区能源税的开征:方案与启示

台湾地区是否应该开征能源税已成为目前其税收理论界争论的焦点之一.目前台湾地区能源税的设计方案主要有三种:行政版、陈明真版和王涂发版,尽管这些方案在一定程度上已形成部分共识,但在许多方面仍存在较大差异.争论的焦点在于双重红利假说到底是否成立以及能源税开征所面临的新问题等,而这些争论对大陆地区与能源相关税收政策的制定具有重要的启示.     

欧盟《另类投资基金管理人指令》介评

欧盟《另类投资基金管理人指令》是在金融危机全球蔓延背景下为维护欧盟金融市场稳定及保护投资者利益而制定的,是欧盟建设单一金融市场统一监管体系努力的一部分。该指令对另类投资基金管理人在欧盟金融市场管理和销售另类投资基金活动所建立的统一监管制度,不仅对欧盟市场及各成员国利益产生影响,也对欧盟之外的其他国家产生影响。作为对品类众多的另类投资基金作统一监管的创造性实践,该指令对完善我国的投资基金监管制度也有相当的借鉴价值。     

Interest Income Tax Evasion,the EU Savings Directive and Capital Market Effects*

The EU Savings Directive has been celebrated as a major political breakthrough in coordinating taxation in Europe. Against this background, the present paper evaluates the real‐world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from withholding tax) for some securities. In this paper, we compare the pre‐tax returns of exempt bonds and comparable taxable bonds. If working around the Savings Directive is difficult for income tax evaders in Europe, then investors should be willing to pay a premium for bonds that are exempt from the withholding rate. Conversely, if such a premium is absent, then this suggests that the supply of existing loopholes (exempt bonds included) is large enough to allow tax evaders to continue evasion at no additional cost. The findings of our study are in line with this latter interpretation.     

借鉴欧盟经验 处理好中国与东盟税收关系

本文介绍了欧盟成员国通过税收协调推进区域税收一体化的进程,在此基础上,提出推动中国与东盟各成员国间税收协调的政策建议,以营造中国—东盟自由贸易区稳步发展的税收环境。     

税收政策对调节居民收入分配的作用评析

本文就我国当前的税收政策对居民收入分配的调节作用进行了评析,认为1994年税制改革以来我国的税收政策对调节居民收入分配起到了一定的作用,但也存在调节具有累退性、调节力度弱、低收入群体负担重等问题,并在征管环节、税制调整等方面提出了相应的对策。     

欧盟税收政策的协调:过去、现在与未来

围绕着税收政策是否应该由各 成员国根据各自国家的具体情况独立地制定,还是应该由欧盟这个超国家机构在更广的范围内确定,这是一个涉及税收主权的问题,对此,在欧盟内部各成员国之间从未停止过争论。但是,由于统一政策的制定需要各成员国一致同意才能通过,因此,欧盟在税收政策的协调方面进展缓慢。随着2003年6月欧盟宪法草案的通过,以有效多数制取代原来的一致通过制,欧盟各项政策的协调步伐必将加快。与此同时,有关欧盟税收政策的协调的讨论又将被重新点燃。     

The impact of the Fourth Anti-Money Laundering Directive on the valuation of EU banks

Anti-money laundering regulations have costs and benefits for banks. To better understand how these regulations affect banks, we study the valuation effects of the Fourth Anti-Money Laundering Directive (4AMLD) on a sample of European banks. First, using eight significant 4AMLD-related events between the initial announcement (February 5, 2013) and the final enactment (June 26, 2015), we show that the 4AMLD had a positive valuation effect on European banks and helped reduce their systematic risk. Then, using a cross-sectional model, we find that the positive valuation effect was higher for riskier, larger, and more profitable banks with more non-traditional revenue streams, as well as banks operating in rich countries, countries with less effective corporate governance, and countries with higher perception of corruption. These findings provide a better understanding of how anti-money laundering regulations affect banks in order to assist regulators in shaping future policies, as well as bank managers and investors in making better financial and investment decisions.     

The Effects of EU Formula Apportionment on Corporate Tax Revenues*

The European Commission proposes to replace the current system of taxing corporate income using separate accounting by a two‐step ‘consolidation and apportionment’ procedure. This paper uses a large set of unconsolidated firm‐level data to assess the likely impact on corporate tax revenues in each member state. Taking pre‐tax profit as given, overall tax revenues would be likely to drop by 2.5 per cent if companies could choose whether to participate. By contrast, if they were forced to participate, total tax revenues would be likely to increase by more than 2 per cent, leaving some European countries ‐ most notably, Spain, Sweden and the UK ‐ better off. We investigate how sensitive these results are to the apportionment factors used.     

促进节能减排的税收政策研究

节能减排已成为目前我国经济社会发展的重要战略任务.因此,应从我国提出节能减排政策的背景和税收政策促进节能减排的理论基础入手,借鉴国外节能减排的税收政策,根据我国实际国情,制定我国促进节能减排税收政策的架构及配套措施.