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1.
王惠娟 《时代金融》2011,(15):27+80
房地产保有环节税在政府调控房地产市场中有着重要的作用。本文针对我国现行房地产保有环节的税制还存在税负过轻、税制设置不合理和税收征管制度不完善等问题,提出要加征房地产持有环节税、按差别比例税率征收房地产保有环节税、建立合理的房地产评估体系和完善的房地产产权登记制度等建议,以充分发挥房地产保有环节税在房地产市场调控中的积极作用。  相似文献   

2.
王惠娟 《云南金融》2011,(5X):27-27
房地产保有环节税在政府调控房地产市场中有着重要的作用。本文针对我国现行房地产保有环节的税制还存在税负过轻、税制设置不合理和税收征管制度不完善等问题,提出要加征房地产持有环节税、按差别比例税率征收房地产保有环节税、建立合理的房地产评估体系和完善的房地产产权登记制度等建议,以充分发挥房地产保有环节税在房地产市场调控中的积极作用。  相似文献   

3.
税收负担是指纳税人或负税人,因税收而承受的福利损失或经济利益的牺牲,可以用宏观税负和微观税负来衡量。房地产税负负担的分析,属于微观范畴,其税负水平可以用一定时期内(我们设为一年),房地产开发、转让及保有等环节所缴纳的税额,与当期房地产销售额(或房地产价值)比例来反映。本文主要分析房地产保有环节税负负担,即房地产最终消费者所承担的税负负担,微观主体限定为“购买房地产用于生产经营或自住的企业或个人”,鉴于我国城乡税收政策不同,本文研究对象仅限于“城镇的企业和个人住房消费者”。  相似文献   

4.
常新 《涉外税务》2007,(1):46-48
台湾地区对土地和房屋分别征税,在保有和交易环节分别设置税种。本文在介绍台湾地区房屋、土地保有环节税收情况的基础上,对大陆地区房地产税收征管工作提出了几点建议。  相似文献   

5.
《证券导刊》2014,(12):8-8
国家税务总局原副局长许善达日前表示,重庆和上海试点的房产税是在所有房地产其他税收不变的情况下,在居民的保有环节上加了一个税。现在财政部的新提法是要在减少交易环节税收的情况下增加保有环节税,这个模式和原来的模式完全不同,这意味着重庆、  相似文献   

6.
对住房保有环节征税是欧、美国家房地产税收体系的重要组成部分,大部分国家对此都有着多年征管经验。本文从介绍英国住宅税税基、征收标准、征收方式入手,分析住宅税开征前后房地产市场变化以及其对房地产市场的影响,试图找出可供我国开征住房保有环节税收借鉴的经验。  相似文献   

7.
近年来,房地产行业总体税收负担平均水平与其他行业相比较高。通过多元线性回归方法分析各因素对所得税税负、流转税税负及总税负的影响发现:从公司内部角度来说,会-税差异、融资结构与企业税负负相关,公司规模、盈利能力与企业税负正相关;从外部条件来说,相比于所得税税负,流转税税负对房地产行业的总体税负影响更大。流转税存在的税制问题也是使其税负较高的直接原因。建议采取进一步规范和完善房地产税制体系、加大监管力度等政策措施,以有效降低房地产企业税负。  相似文献   

8.
推进房产税改革是我国深化房地产市场调控的一项有效举措,但是当前还存在产权登记制度不完善、征税范围小、计税依据不能反映现实税负水平、流通环节税负偏重、税率制定不科学等制度障碍。因此,要稳妥推进房产税改革,需构建和完善产权登记制度,建立统一共享的数据信息系统;累进增加保有环节税负,大幅减轻流转环节税负;科学确定计税依据;建立市场价值评估体系;扩大征税范围,合理确定免税对象;实行差别化超额累进税率,加大多套房的持有成本。  相似文献   

9.
完善我国金融衍生产品税制对金融市场的健康发展有着重要意义.本文分析了我国金融衍生产品税收现状,比较了国际金融衍生产品的税收制度,并在此基础上提出要从三方面完善我国金融衍生产品税制:以法律法规形式明确金融衍生产品税收制度;降低签发和交易环节税负;完善所得环节税收制度.  相似文献   

10.
本文对我国证券交易环节税收的经济效应进行了研究,研究结果表明:我国对证券交易环节征收证券交易税所聚集的税收收入在我国财政税收收入中不占有重要位置,不是我国的一个主要税种;证券交易税在调节收入分配方面所起的作用比较有限;证券交易税会增加证券交易成本,降低证券市场的流动性和有价证券的成交量;提高证券交易税会引起有价证券的市场价格下降;证券交易税的征收会导致证券市场的规模缩小,并形成对证券市场结构产生影响的"替代效应"。  相似文献   

11.

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.  相似文献   

12.
This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.  相似文献   

13.

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.  相似文献   

14.
Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.  相似文献   

15.
We investigate the diversification benefits of energy assets in the setting of commodity financialization using data on crude oil futures and Sector ETFs (SPDRs). Correlations between commodities and financial assets increased during the post-Commodity Futures Modernization Act (CFMA)/commodity bull cycle period, resulting in lower benefits of diversification. However, we find that conditional correlations between crude oil futures and sector ETFs meaningfully increased only since the 2008–09 financial crisis. The results therefore suggest that the financial crisis, rather than CFMA regulation, explains changes in the diversification benefits of commodities. Moreover, we find that oil futures returns are less correlated with SPDRs than with the S&P index. Thus, energy futures, and crude oil in particular, offer the potential for diversification benefits in sector-style investing.  相似文献   

16.
J. J. STAUNTON 《Abacus》2008,44(1):109-135
The phrase 'accepted accounting principles' underlying financial statements is a forerunner of today's accounting standards. Here, it is argued that history shows that the term 'principles' is often most vague in debates on the development of those standards. The reasons for and consequences of that vague use are varied and complex. This article provides insights not highlighted in earlier analyses of the periods reviewed. While debates like the rule- versus principle-based standards are set up as two-dimensional, the many dimensions of accounting often allow argument to be easily diverted. The debate/argument thus remains unresolved. For progress to be achieved in the establishment of accounting standards the many dimensions of accounting must be acknowledged and attempts to divert debate minimized. Those with a stake in the development of accounting standards need to consider the total scene of the related accounting. In a particular debate, dimensions under scrutiny must be stated, with any others in that total scene being acknowledged even if kept constant.  相似文献   

17.

In the paper we consider an endowment insurance contract with a twelve months maturation time. Using the majorization order and Schur-convex functions we derive upper and lower bounds of the premium, the death and survival benefits for a hetrogeneous population of insureds. The bounds are obtained for the exponential, Balducci, and linear approximations.  相似文献   

18.
常胜越 《中国外资》2008,(6):179-180
China has the greatest numbers of both teachers and students worldwide ,who teach and learn English. Therefore ,to analyze the obstacles of learning English for Chinese is necessary. This article gives the idea of differences between Chinese and English mainly in languages and cultures fields. Through these we can see clearly that "differences" are the biggest obstacle in language learning.  相似文献   

19.
Aims and Scope     
正The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting,finance,auditing and corporate governance in China.the Greater China region and other emerging markets.The Journal also publishes insightful commentaries about  相似文献   

20.
新批评是一个在二十世纪影响重大的文学批评流派,它与形式主义、结构主义文论,一起支撑起文本批评的理论与实践基石。但历来人们对其评价都多少有些偏颇,本文力图更客观地审视其理论。本文也初步得出新批评与形式主义在理论根基上的相异之点。  相似文献   

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