China approves expansion of Sinopec-BASF joint venture in E China

China Petrochemical Corporation （Sinopec）, the country＇s largest oil refinery, announced on July 7 that the Chinese govern- ment has approved the feasibility study report on the expansion of the joint venture between its listed subsidiary Sinopec and Ludwig-shafen-headquartered BASF in east China＇s Naniing city.     

中国渔船迈入LNG燃料时代

2011年9月份．我国首艘采用柴油和液化天然气（LNG）燃料的渔船“津汉渔04203号”试航成功．该船不仅是我国首艘ING－柴油混燃料渔船．也是东亚地区首艘LNG－柴油双燃料渔船。随后．渔船检验局与中海油气电集团有限责任公司签署协议．就渔船推广使用LNG燃料开展全面合作：渔业大省广西也开始启动渔船“油改气”项目。这种种举动表示．我国渔船使用LNG清洁能源的大幕已经拉开。     

我国吸引外国直接投资税收激励政策效应分析

自从改革开放以来，我国逐步吸引外国投资，相继推出了很多支持政策，尤其在税收激励政策方面，更成为吸引外资的主要手段。众所周知，在投资环境中，法律环境起着至关重要的作用，外国投资对东道国进行投资决策前，是非常关心对东道国法律环境的评估的。从我国的情况来说，税收激励政策的运用的确对招商引资起到了一定的积极作用，但     

税收政策对汽车企业的影响

改革开放以来,我国的汽车产业取的了迅猛的发展.汽车产业的发展带动了很多相关产业的发展,并使其他产业形成了巨大的生产规模和市场规模,带来了巨大的经济效益和社会效益.随着汽车产业的发展,为国家带来了巨额的税收收入.而税收政策作为国家调控市场的重要杠杆,对汽车企业的发展起着决定性的作用.     

Harmonization of company taxation systems

The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with other possible approaches.     

面对WT0与国际税收竞争对涉外税收优惠政策的思考

我国已经进入啪后过渡期，现行涉外税收优惠政策缺陷凸显，不利于我国进一步利用外资，也不利于保护内资企业的发展。从这方面考虑，应该大量减少涉外税收优惠政策。但改革涉外税收优惠政策应该有全球化视角，尤其要考虑周边国家和地区税收竞争对我国的影响。本综合考虑以上因素，提出了对涉外税收优惠政策的调整建议。     

简论俄罗斯的税制改革

俄罗斯几乎用了整10年的时间,付出了沉重的代价,打破了原苏联的计划经济体制,建立起了市场经济,但俄罗斯的市场经济还不是完善的、文明的市场经济,其间充满了投机、豪夺、犯罪和灰色经济,根本说不上公平、公正,经济因此濒于崩溃。普京执政后,立即开始制定市场规则,建立必要的法律制度,着手实现向文明市场经济的转变,维护经济秩序,调整市场环境,为市场自由化和公平竞争提供必要的保障。     

Development aid taxation act amendment

One of the important tasks which the new Federal Government will have to tackle during 1973 is the amendment of the Entwicklungshilfe-Steuergesetz (Development Aid Taxation Act). The following article reviews the aims of the Act and suggests modifications necessary for improving its effectiveness.     

Sinopec Group refineries shift to State Ⅲ gasoline

A new pricing mechanism of fuel surcharge that links it with airlines＇ jet fuel costs has been introduced to offset rising jet fuel costs, China＇s top economic planner announced here on November 12.     

New impetus for EU taxation policy

The financial crisis has exposed all EU Member States ??to different degrees ??with a double economic policy challenge: to foster sustainable economic growth and to consolidate public finances. Can the governments in the EU afford to forego the benefits of targeted tax measures at EU level ??tapping the growth potential of the internal market by reducing tax obstacles and improving tax collection on cross-border activities within the EU? This paper provides a short review of the varying tax structures in the EU Member States, discusses the interdependencies as well as the EU dimension of their tax policies and gives an overview on current and future tax initiatives at EU level.     

加入WTO后我国面临国际税收竞争的挑战与对策

WTO是经济全球化的主要表现形式和阶段性成果。WTO将促使各国政府放宽经济的管制，同时，跨国公司在全球范围内追求最佳的经济效益，而经济增长主要取决于资本与劳动力这两个生产要素的供给增长，于是各国政府为了发展本国经济，采取各种措施吸引国际上流动的资本和劳动力。其中，一个重要措施是运用税收政策，从而形成了各国政府之间的税收竞争。我国加入WTO后势必受到国际税收竞争的挑战。     

Entrepreneurship and the theory of taxation

A review of the literature on firm taxation reveals that the economics of entrepreneurship has not sufficiently been taken into consideration. We discuss how this affects conclusions derived from standard models of capital taxation when applied to entrepreneurial income. Some defining features of entrepreneurship important for analyzing the effects of taxation of owner-managed firms are identified. These include the lack of a well-functioning external market for entrepreneurial effort, limited access to external capital and complementarities between entrepreneurial innovation, effort and capital. Due to these constraints, the entrepreneurial project is tied to the individual owner–manager. The entrepreneur is unable to decouple saving decisions from investment decisions, and makes joint decisions on the supply of effort and capital. The return from successful entrepreneurial ventures can therefore not be readily divided into labor and capital income, in deep contrast to what is typically assumed in taxation theory. It is argued that when distinct attributes of entrepreneurship are taken into account, certain conclusions of capital taxation models may no longer hold, including the neutrality of capital taxation in owner-managed firms. Cost of capital formulas derived from the behavior of public firms could underestimate distortions when applied to the investment behavior of entrepreneurial firms. For tax purposes and otherwise, it becomes useful to analyze return to entrepreneurial activity as income of a distinct factor of production. In this context, conceptual issues and the difficulties of measuring entrepreneurial income are discussed.     

基于交易内容监控的电子商务税收问题研究

电子商务的发展是一项社会系统工程,其飞速发展也给税收带来很大的冲击.本文分析了当前电子商务税收面临的问题,探讨了实施交易内容监控的前提条件和具体流程,详细分析消费者、电子商务网站、电子货币机构和税务局在交易内容监控中的所处的地位和动作.     

我国现行FDI税收政策效应的现实分析

随着经济全球化进程加快，税收政策成为影响外国直接投资（Foreign direct investment，简称FDI）越来越重要的因素和手段。本文通过对我国现行FDI税收政策效应的经验实证分析发现．我国现行FDI税收政策对于我国经济发展具有收入效应和资源配置效应，其中资源配置效应又分为资本形成效应、产业结构调整效应、区域经济协调效应和技术进步推进效应。在实践中，我国现行FDI税收政策还具有明显的“粗放性”和“不确定性”特点。