树立和运用税收风险管理理念提高税收征管质量和效率

随着税制改革的日益深化,税收管理环境日趋复杂和多变,对税收管理工作提出了更高要求,也使税收征收管理面临着新的挑战和风险。如何使有限的征管资源实现最优配置,有效防范税收流失风险,最大限度地减少应征税收和实征税收的差距,需要我们树立全面协调可持续的税收发展观,认真贯彻科学化、专业化、精细化的税收管理要求,充分运用国际上先进的风险管理理论和方法,促进纳税遵从,规范税收执法,提高税收征管质量和效率。     

论新时期我国财政与税收的体制创新

随着新时期的到来,我国的经济飞速的发展着,而财政与税收作为我国经济建设的重点内容,面临着时代给予的新一轮挑战.我国财政与税收管理的主要目的是为了让国家的财政税收发挥有效的作用,一旦财政与税收的体制有问题,就会导致我国财政与税收管理的混乱.所以,随着新时期的到来,应该对我国的财政与税收体制进行创新,从而完善财务与税收的管理.本文针对这种情况,对新时期我国财政与税收的体制创新问题进行了讨论,希望能给广大的财务与税收管理者提供一些参考.     

税收信息化:基于学习型组织理论的多视角分析

税收信息化不是单纯的信息技术在税收管理领域的应用和推广,它还是一个改革税收管理观念、税收文化、税收组织机构、税收管理体制和管理技术等方面的系统工程。学习型组织理论是当今管理学最前沿的管理理论之一,用学习型组织理论和方法来引导和推进我国税收征管改革和征管实践,实现税收信息化,是税收理论和实践工作者的历史性任务。     

农业税专题讨论(二)农业税收管理体制亟待统一

农业税收是国家税收的重要组成部分。建立统一、规范的农业税收管理体制,对于进一步加强农业税收征收管理,增加地方财政收入,促进农村经济发展和农村社会稳定,具有十分重要的意义。笔者联系多年来从事农业税收征管的实践,对如何理顺农业税收管理体制谈点看法。一、当前农业税收管理体制存在的问题由于各种原因的影响,我国目前农业税收管理体制存在着散、乱、差的不规则状况。1.机构归属不统一。1994年以前,我国农业税收工作基本上由财政部门管理。1994年实行分税制改革以后,部分省、市、区的农业税收征管结构划到了地方税务部门,但大部分省…     

OECD的税收风险管理理论与实践

经济合作与发展组织（简称OECD）下属财政事务委员会（简称CFA）长期致力于现代税制及税收管理问题研究,为推动各成员国在全球化背景下加强税收合作,不断提高税收管理质量和效率作出了积极贡献,十多年来,他们在税收风险管理领域的研究可谓成果颇丰。OECD税收风险管理的理念和方法,对我们进一步深化税收管理科学化、专业化、精细化,全面推进税收管理现代化,具有重要的借鉴作用。     

我国财政税收管理体制创新对策探究

税收政策是我国经济政策中的重要的组成部分,其对我国经济发展和人民生活水平提高具有极大的影响。因此创新完善我国财政税收管理体制势在必行。下面本文就针对当前我国财政税收管理现状进行简单的分析,然后提出完善财政税收管理体制的创新对策。     

税收风险管理的初步实践与优化思考

一段时期以来,风险管理理论作为一种先进的管理控制系统,已在金融、保险、航运等行业得到普遍应用,也取得了良好的效果。随着社会经济的快速发展,税收管理面临的压力越来越大,如何在税收征管实践中引入风险管理理念实施税收风险管理,以减少税收风险、提高税收遵从度和征管效率,实现科学管理的目标,具有重要的现实意义。本文对风险管理理论在税收征管实践中的应用现状及存在问题进行了分析,并探讨了深入应用该理论指导税收征管实践的方法和途径。     

财税大数据在企业税收风险管理中的应用探讨

随着全面改革的深化推进,企业税收管理工作的实施中,就要注重管理方式的创新,将新技术和税收管理工作紧密结合起来,这样才能有助于提升税收管理质量。财税大数据技术和企业税收风险管理进行结合具有十分重要的价值。基于此,本文先就企业税收风险管理中财税大数据应用价值以及应用问题进行阐述,然后就企业税收风险管理财税大数据应用体现详细探究,希冀能从理论上就税收风险管理工作研究分析,能为具体工作落实起到积极作用。     

我国税收管理体制的改革研究——兼论我国税收成本的体制性因素及其优化

一、我国税收管理体制的现状与问题(一)现行税收管理体制的特点及其所发挥的积极效应。1994年建立起来的税收管理体制,经过近15年来的运行,其积极     

财政与税收的内涵特征

财政税收对我国的经济和社会的建设都是非常重要的,本文介绍了财政税收的概念,其中包括财政与税收的概念以及它们各自的职能和相互之间的关系,财政税收的重要性,我国财政税收管理体制存在的问题,和针对我国财政税收管理体制存在的问题提出的对策,还有就是,为了进一步完善我国财政税收的管理体制,进行的财政税收的改革.分析了财政和税收的关系,并对如何正确处理财政和税收的关系,提出了一些建议.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.