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世界经济对会计的影响之大导致了会计准则的国际趋同化。这种趋同化的最大表现即所有会计工作者都知道的借贷记帐法在中国的推行。会计准则国际趋同无论是对于亚欧发达国家,还是象中国、印度这样的发展中国家,都属于新生事物,面临着机遇和挑战。这也决定了世界各国在会计准则国际趋同过程中,由于各自情况的不同,在趋同的态度、程度、进度和力度等方面存在差异,相应地会采取不同的趋同策略和方法。新会计准则的进一步国际趋同化也给会计和会计软件带来了更多的影响。 相似文献
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从国际发展趋势看我国消费税改革 总被引:3,自引:0,他引:3
消费税是世界各国普遍征收的税种,发达国家的税制比较完善,课税范围更广、更合理。我国现代的消费税法起步较晚。通过研究消费税的国际发展趋势,学习和借鉴先进经验,适当调整我国消费税法,不断发展和完善,使其与国际接轨。 相似文献
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服务外包与示范城市差异化发展 总被引:3,自引:0,他引:3
实施差异化发展战略旨在抓住国际产业转移的机遇,加快承接国际服务外包步伐,避免示范城市之间发展战略趋同化或低级化,实现示范城市服务外包业协调发展。本文阐述了服务外包差异化发展的理论依据、发展机理、宏观效应和对策建议,为我们指导和研究服务外包提高了新视角。 相似文献
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中国涉外税法与国际税收惯例及WTO的规则在经济全球化的进程中存在许多冲突,特别是在涉外所得税与关税方面,对于税收管辖权、税收优惠、防范国际避税、国际税收协定等方面的规定。分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。 相似文献
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国际税收筹划是国际纳税人在东道国税法允许的范围内,利用税法给予的对己有利的可能选择与优惠政策,作出各种合理的选择,以达到延缓或减轻税负的一种合法行为。国际税收筹划正逐渐成为我国跨国经营企业理财活动的一部分。 相似文献
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企业会计准则的国际趋同是一个国家经济适应经济全球化发展的必要条件。会计准则国际趋同可降低成本,增强性价比,指导跨国公司经营活动。同时,也是国际资本市场国际趋同的需求,意义重大。我国会计准则与国际准则趋同性的差别主要体现在整体概述的框架及制定此原则的机构不同、在会计处理与信息披露上有差异等方面。我国应加快建设会计准则国际趋同化,与国际规则之间相互借鉴,循序渐进地进行会计准则国际趋同,在本质上实现会计准则的国际趋同。 相似文献
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资本弱化——国际避税的焦点 总被引:2,自引:0,他引:2
资本弱化已成为跨国公司国际避税的一种重要手段,也是国际税收领域的重要课题,许多发达国家都针对这种情况制定了相应的反避税措施。我国加入WTO以后,外商来华投资企业日益增多,资本弱化避税问题日加显现,我国应从选用固定比率法、制定适合的债务/股本比率及关联方认定标准等方面加以应对。 相似文献
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功能是由事物内在属性决定的,作用是事物与外部环境互动后而产生的效应。法的功能是由其自身属性所决定的,而法的作用是法的功能的外部化和现实化。税收协定属于国际条约,对缔约国具有一定的约束力;国内税法是一国国内的强行性规范,因而两者在功能方面的不同之处主要体现在强制功能方面,由于两者的外部环境不同,两者所外化出的作用是不同的。 相似文献
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Laurence E. Lipsher 《Thunderbird国际商业评论》2009,51(5):491-495
Lipsher delivered the following observations and remarks in Shanghai to a group consisting primarily of Chinese tax professionals. The size and composition of the group marked an achievement that validated the close to two decades that Lipsher has lived in China—especially since January 1, 1994, when the first national tax law came into effect. He was in China here when the first, six‐page tax law went into effect. Simultaneously, on that very same day, a new U.S. tax law came into effect. Only that law was 1,447 pages long! His remarks offer an overview of tax‐law changes in China and the advantages of offshore tax benefits from the perspective of an American who has lived and worked in the Chinese business environment as a tax expert as it has evolved and matured. © 2009 Wiley Periodicals, Inc. 相似文献
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In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics (Josephson, 1988). Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision.This paper examines the compatibility of tax minimization goals, following a code of professional conduct, with moral ethics, using the transfer pricing problem in a multinational environment. A case that presents a common scenario for international firms is used as a vehicle to discuss the underlying tax and ethical ramifications.Don R. Hansen is Professor of Accounting at Oklahoma State University, Stillwater, OK, USA.Rick L. Crosser is Associate Professor of Taxation and Coordinator of Graduate Programs at Weber State University, Ogden, UT, USA.Doug Laufer is Associate Professor and Willard Eccles Accounting Research Fellow at Weber State University, Ogden, UT, USA. 相似文献
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国际税收体制与国际贸易体制发展的历史相互分开,互相独立,但根本目标一致,那就是减少、消除对国际商务活动的阻碍,促进资本、商品及人员的自由流动。然而在实现这一目标的方法上两者是不同的,国际税收体制是通过分配税收管辖权、减少和消除双重征税来实现这一目标;国际贸易体制是通过减少和消除关税及非关税壁垒来实现这一目标。国际贸易协议不能忽视税收问题,税收对国际贸易能产生扭曲性影响。 相似文献
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This article investigates empirically whether the effect of tax reform (involving the progressive replacement of trade tax revenue with domestic tax revenue) in developing countries' tax revenue performance (measured by tax revenue‐to‐GDP ratio) depends on the degree of trade openness of these countries. The analysis has used an unbalanced panel data set of 95 developing countries over the period 1981–2015 and the two‐system GMM approach. Results suggest that tax reform is positively and significantly associated with tax revenue performance in developing countries, with the magnitude of this positive effect increasing as countries experience a higher development level. Additionally, and more importantly, countries that further open up their economies to international trade enjoy a higher positive effect of tax reform on tax revenue than countries that experience a lower degree of trade openness. Therefore, these findings should help dissipate the concerns of policymakers in developing countries that greater openness to international trade would further erode their tax revenue, including by lowering their international trade tax revenue. In fact, the implementation of an appropriate tax reform in the context of greater trade openness would generate higher tax revenue, while concurrently allowing countries to reap the well‐known benefits of international trade. 相似文献
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《International Business Review》2020,29(3):101692
Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical literature review. In this paper, we offer new insights by studying the phenomenon from the international business (IB) perspective. We survey the academic literature on the MNE and corporate tax planning to examine the extent of knowledge on this topic and identify areas that we hope will stimulate interest among IB scholars for further research. We find materials across disciplines that are relevant to IB readers. We examine 120 articles in 51 scholarly journals and classic books published during the period 1966-2017. We identify the key mechanisms and the firm characteristics that may influence corporate tax planning. We suggest a research agenda where IB research can make clear contributions. 相似文献
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我国推行个人所得税 2 0来年 ,个人所得税收入增长迅猛 ,在财政收入中的比重逐年增高。然而我国经济发展到今天 ,现行个人所得税法已经与时代的发展越来越不协调 ,贫富差距拉大 ,偷漏税行为严重 ,工薪阶层成为纳税主体 ,这与个人所得税法制定的目标是相悖的。因此 ,有必要改革和完善 相似文献