税务稽查的博弈分析及启示

运用博弈论分析税务机关与纳税人在税务稽查中的行为选择,可据此提出加强税务稽查,防止税收流失的建议：合理确定税务稽查概率和对象,增加稽查的威慑力;运用科学先进的税务稽查技术,提高稽查的准确率;严格惩处执法,提高偷税的预期风险和机会成本;教育与信誉评价相结合,提高偷税的心理成本;完善监控和信息获取机制,降低征收成本;构建税务机关内部质量考核指标体系,形成激励约束机制。     

税务稽查中出现的新问题有待进一步解决

税务稽查是税收征收管理的重要组成部分 ,也是各环节相互配合、协调以及相互制约的关系。其模式与运行机制是否科学严密 ,决定着税务稽查职能作用能否得以正常发挥 ,同时直接关系到征管改革的成败。文章指出 ,目前我国税务稽查运作机制为规范税务稽查 ,保证税务稽查工作质量发挥了积极作用 ,但在实际运作中还存在一些问题。     

税务稽查应树立的种意识

税务稽查是税收执法的重要环节。文章指出，税务稽查工作者在税收执法过程中，应树立三种基本的法律意识，即证据意识、程序意识和保密意识。     

应正确处理征收与稽查的关系

随着税收征管改革的逐步深入,以纳税申报和优化服务为基础,以计算机网络为依托,集中征收、重点稽查的新征管模式正在逐步形成。基层税务征收机关与税务稽查部门的配合默契与否,成为地税机构正常运作的一个重要问题。抓好征收、稽查的协调配合,是提高征管水平、工作效率的重要途径,是保证完成当年税收任务的关键。 　　一、征收与稽查关系存在的问题 　　新的征管模式的出台,决定了基层税务所二级稽查已不适应当前税收征管体制的形势,让稽查从基层税务所中分离出来成为必然,即由二级稽查改为独设的基层税务稽查所。地税内部机构分设…     

浅议分级分类税务稽查实施的若干思考

在推进＂以纳税申报和优化服务为基础、以计算机网给为依托,集中征收,垂点稽查＂为主要内容的税收征管体制改革的今天,税务稽查已成为对税法实施进行监督的基本形式;但是,稽查方法如何做到适应形势发展的要求,对税务稽查的效率以及实际效果据有关键性的作用。推行分类分类税务稽查是税务机关及广大税务工作者长期税务稽查工作经验的总结。     

浅议分级分类税务稽查实施的若干思考

在推进"以纳税申报和优化服务为基础、以计算机网给为依托,集中征收,垂点稽查"为主要内容的税收征管体制改革的今天,税务稽查已成为对税法实施进行监督的基本形式;但是.稽查方法如何做到适应形势发展的要求,对税务稽查的效率以及实际效果据有关键性的作用.推行分类分类税务稽查是税务机关及广大税务工作者长期税务稽查工作经验的总结.     

从分层次管理浅议税务稽查的职能定位

税务稽查的职能定位，是构建税务稽查制度重要基础，也是保证税务稽查效率的重要依据。在看到我国税务稽查工作蓬勃发展的同时，我们也应该看到我国税务稽查职能定位较为模糊，制约了税务稽查效能的套面发挥。本文试图运用分层次管理理论并结合现有法律、法规、规章对税务稽查职能定位进行分析，在借鉴西方发达国家先进经验的基础上提出我国的税务稽查职能定位以及和强化我国税务稽查职能的政策建议。     

要进一步强化税务稽查工作

税务稽查是为了适应税收征管改革需要,保证税收政策的准确贯彻执行而建立起来的一种征管手段。它是税收征收管理工作的重要内容,是税务机关以国家税收法律、行政法规和税收征收管理制度为依据,对纳税人和代扣代缴义务人是否履行纳税义务或代扣代缴义务的情况进行的审核监督活动。通过税务稽查可以发现纳税人是否真正按照税收法律、行政法规的规定及时足额地履行了纳税义务;对有偷、逃、骗、抗税行为进行纠正和处罚,从而维护税法的权威,保证国家税收法律、法规的贯彻执行;通过税务稽查还可以发现税收征收管理工作中的薄弱环节,从而堵…     

对完善税务稽查体制的若干思考

在推进“以纳税申报和优化服务为基础、以计算机网络为依托,集中征收、重点稽查”为主要内容的税收征管体制改革的今天,税务稽查已成为对税法实施进行监督的基本形式,如何针对目前存在的一些问题,进一步完善税务稽查制度,强化税务稽查力度,已成为我国目前推进依法治税进程的核心任务之一。一、我国现行税务稽查体制的特点及其存在的主要问题在理论上,税务稽查是财政监管的一个重要组成部分（税务管理本质上就是财政收入征收管理的一个重要方面）。但在我国,由于政府对税收的高度重视,事实上形成了独立于各级财政的税务稽查或税务管…     

关于构建税务稽查新体系的设想

1996年起 ,按照国务院批转的《关于深化税收征管改革的方案》,我国逐步建立了以县、地、省、总局四级稽查局为主体的税务稽查体系。四年多来 ,各级税务稽查局严格履行“对内系统管理 ,对外实施稽查”的双重职能 ,积极开展专案、专项、举报等重点案件的稽查及各类税收执法检查 ,为维护正常的税收秩序 ,严厉打击涉税犯罪作出了不懈的努力。但无庸讳言 ,现行税务稽查体系在认识、制度、执法、衔接等方面还存在着许多亟待解决的问题 ,严重制约了税务稽查的职能和作用。一、现行税务稽查体系存在的主要问题1、税务稽查指导思想错位。征管改革中 ,…     

长株潭两型社会建设的财税法制对策研究

财税政策是国家对经济进行宏观调控的重要手段。长株潭城市群在获批为＂资源节约型与环境友好型社会＂建设综合配套改革试验区以后,该地区在财税制度方面也迅速做出了一些应对之策。但由于现行财税制度方面存在财政投入不足、调节手段单一及财税制度缺乏整体协调性、循环经济理念及绿色税收理念不强等局限性,因而难以两型社会建设发挥有效的促进作用。要想在长株潭城市群闯出一条发展循环经济建设两型社会的发展道路,我们一定要以＂敢为人先＂的湖湘精神,以循环经济绿色税收等理念作导向,努力克服现行财税制度中的制约因素及制度障碍,积极试验大胆创新,并在财政税收方面提出了一些创新性建议。     

财税政策对军民协同创新的影响——基于DEA-Tobit模型

军民协同创新是实现资源在国防和民用领域优化配置的重要途径。以财税政策与军民协同创新的关系为落脚点，从理论角度具体分析不同政策工具影响军民协同创新的作用机理，通过DEA分析方法，对军民协同创新效率进行测度，采用Tobit回归考量财税政策对创新效率的影响。研究表明，无论是财政补贴、税收直接减免还是税率优惠，都与创新效率呈现显著正向关系，即财税政策能够促进创新，但不同政策工具的促进效果因企业股权性质和军民融合方向有所差异。结合理论与实证研究结论，提出相应政策建议，以期更好地推动军民协同创新。     

现行税制对劳动力供给影响的理论与实证分析

税收对劳动力供给的影响取决于征税后收入效应与替代效应的对比.然而,不同收入水平的国家以及不同税制结构下所产生的收入效应与替代效应存在一定差异.本文从理论与实证相结合的角度,运用OLS方法,分析了在以商品劳务税为主体的税制结构下,中国现行税制对劳动力供给的影响,认为对劳动所得征税会产生收入效应大于替代效应的结果,最后提出了缓解劳动供求结构性矛盾的税制改革取向.     

Optimal Capital Income Taxation with Means‐tested Benefits

This paper studies the interaction between capital income taxation and a means‐tested age pension. Our results document that the existence of a social insurance program financed from general revenue puts an upward pressure on the optimal tax rate. We also show that there is a negative relation between taper (benefit‐reduction) and optimal capital income tax rates. The potential welfare gain from optimizing capital taxation in the presence of a universal retirement transfer system is relatively higher. However, when the transfer is substantially means tested, the gain is lower, because the means test effectively operates as a tax on retirement capital.     

On the undesirability of commodity taxation even when income taxation is not optimal

An important result due to Atkinson and Stiglitz (1976) [Atkinson, A.B., Stiglitz, J.E., 1976. The design of tax structure: Direct versus indirect taxation. Journal of Public Economics 6, 55–75.] is that differential commodity taxation is not optimal in the presence of an optimal nonlinear income tax (given weak separability of utility between labor and all consumption goods). This article demonstrates that this conclusion holds regardless of whether the income tax is optimal. In particular, given any commodity tax and income tax system, differential commodity taxation can be eliminated in a manner that results in a Pareto improvement. Also, differential commodity taxation can be proportionally reduced so as to generate a Pareto improvement. In addition, for commodity tax reforms that neither eliminate nor proportionally reduce differential taxation, a simple efficiency condition is offered for determining whether a Pareto improvement is possible.     

Taxation of Mobile Factors as Insurance under Uncertainty

This paper considers the effects of the taxation of mobile factors, i.e., capital, under uncertainty. The wages earned by residents of a jurisdiction are uncertain due to random shocks. Since the uncertain wages in a jurisdiction depend on the amount of mobile capital employed in the jurisdiction, and since taxation alters the quantity of capital employed, taxation affects the riskiness of uncertain wages. In particular, the taxation of capital moderates the fluctuation of uncertain wages, thereby providing insurance. For this reason, jurisdictions use distortionary capital taxation even if lump‐sum taxation is available. In addition, this insurance effect counteracts the tendency toward too low tax rates on capital arising from tax competition, and possibly improves the efficiency of tax competition.     

Efficient Dynamic Pollution Taxation in an Uncertain Environment

This paper analyzes efficient pollution taxation within a stochastic model of endogenous growth. Pollution is a by-product of production and causes disutility. Furthermore, the productivity which results from environmental quality is uncertain. This reflects e.g. uncertain capital depreciation induced by natural disasters like hurricanes or floods. This uncertainty is shown to raise an ambiguous impact on the optimal pollution level as well as on optimal environmental taxation. Market equilibrium turns out to be suboptimal, since the households mis-perceive their individual impact on pollution. Conditions for welfare maximizing pollution taxation are stated and it is shown that a direct pollution tax is not appropriate to yield Pareto-optimal growth. Instead, a linear capital income tax together with a linear abatement subsidy build an efficient tax scheme, if secondarily the governmental budget is balanced. Moreover, an increase in the riskiness of environmental productivity may even lead to an increase in the optimal pollution level and to a decrease in optimal environmental taxation, depending predominantly on the preference parameters.      

工业水污染税税率测算模型的构建与应用

］本文探索建立水污染税税率测算模型并应用设计水污染税率。首先,在比较国内外水污染税费制度的基础上,借鉴环境税和环境保护相关理论,将水污染经济损失模型与内梅罗修正指数模型相结合构建水污染税测算模型;第二,采用水污染税测算模型测算了2010年河北省水污染税税率水平应为14元/吨废水。这一标准远高于现行对每吨废水平均征收030元的标准,验证了我国水污染征收标准远不足以弥补治污成本的现状,应在环境税费改税改革中重新设计征税依据和税率水平。     

出入境货物的质量宏观分析与监测

以出入境货物的质量检验数据为基础，构建了出入境货物总体的质量特性值——质量指数，并提出了对其进行质量宏观分析与监测的方法。     

Foreign direct investment under oligopoly: Profit shifting or profit capturing?

In this paper a model of taxation of foreign source corporate income is developed when the output market is not perfectly competitive. Profit shifting policies, similar to those in the new trade literature, are also present in the case of foreign direct investment (FDI). There are, however, important differences to the new trade theory since in case of FDI, (i) corporate taxation and double taxation relief are the policy instruments rather than output or revenue taxes, (ii) countries are not symmetric in the sense that the host country has the first right to tax the multinational's profit and the home country reacts by providing double taxation relief, and (iii) output but not corporate taxation is specific to imperfectly competitive industries. It is argued that (a) variants of a tax credit are analogous to export subsidies, (b) when the home country operates a tax credit system the host country's incentive to capture the multinational's profit is bounded under imperfect competition, (c) when the host country offers a tax holiday the home country should imitate this policy, and (d) in the presence of perfect competitive industries, double taxation relief is a good instrument to target imperfectly competitive industries.