诚信征税的呼唤

今年4月，全国将开展以“依法诚信纳税、共建小康社会”为主题的税收宣传月活动。但光倡导纳税人诚信纳税是远远不够的，税务机关也应该诚信征税，因为诚信对政府与公民的要求是对等的，是双行道而不是单行道，而且政府的诚信既是以法治国的需要，又是建立和谐社会的必要条件。     

依法诚信纳税 共建小康社会

2003年税收宣传月活动的主题是：依法诚信纳税，共建小康社会。2003年税收宣传月活动的指导思想是：以邓小平理论和“三个代表”重要思想为指导，认真贯彻党的十六大精神。大力宣传“依法诚信纳税，共建小康社会”的意义和内涵，进一步拓宽思路、创新形式，采取各种有效措施。营造依法诚信纳税的良好舆论氛围，为全面实现小康社会作出贡献。     

依法诚信纳税 共建小康社会——2003年上海税收宣传月活动拉开帷幕

[本刊讯]为了深入学习、宣传、贯彻党的十六大精神,不断增强公民依法诚信纳税意识,营造良好的依法治税环境,推动税收工作深入开展,2003年4月将开展第12个税收宣传月活动。今年税收宣传月活动的主题是“依法诚信纳税,共建小康社会”。可以说,依法诚信纳税与全面建设小康社会的目标息息相关。全面建设小康社会是党的十六大提出的宏伟奋斗目标,税收是保证国家机器正常运转的经济基础和宏观调控的重要手段。同时,依法诚信纳税也是全面建设小康社会的重要保障。2003年税收宣传月活动的指导思想是:以邓小平理论和“三个代表”重要思想为指导,认真贯彻党的十六大精神,大力宣传“依法诚信纳税,共建小康社会”的内涵,进一步拓宽思路,创新形式,采取各种有效措施,营造依法诚信纳税的良好氛围,为全面建设小康社会作出贡献。按照今年税收宣传月的主题和指导思想,结合上海实际,2003年本市税收宣传月活动在形式上要创新,内容上力求充实,讲求实际效果。要紧密联系今年的财税中心工作任务,注重三个结合:一是与继续推进和加强税收信用体系建设相结合,不断完善与市场经济发展要求相适应的社会信用体系,为全面推进“依法治市,依法治税”而努力;二是与培育上海城市精神,全面塑造...     

共话诚信 同奔小康——中外纳税人畅谈依法诚信纳税

4月11日，江苏省国税局和省税务学会共同举办“依法诚信纳税，共建小康社会”税企座谈会，中外企业纳税人和税务人员济济一堂，共话依法诚信纳税。     

依法诚信纳税 共建小康社会

为深入贯彻党的十六大精神,拓展税收宣传力度和深度,在全社会营造依法诚信纳税的好氛围。大同市城区国税局成功策划了“依法纳税,共建小康”税企恳谈会。邀请了税务部门领导、新闻单位有关负责人及部分知名民营企业家围绕“依法纳税,共建小康”主题进行深入的研讨。与会者就诚信纳税、税企关系、税收宣传、企业发展等问题谈了很多有价值的意见和建议。我们选登了部分谈话内容,以期推动税企共建,不断优化税收环境,为建设小康社会贡献力量。     

依法诚信纳税 共建小康社会——2003年上海市税收宣传咨询日巡礼

[本刊讯]4月20日是本市今年的税收宣传咨询日。下午,1000多名税务干部走上街头,在外滩陈毅广场、淮海公园、静安公园、上海火车站白玉兰广场、徐家汇港汇广场等各区县中心街道或商业中心的20多个税收宣传点,运用现场解答、知识竞赛和文艺演出等多种形式,吸引了一拨又一拨的过路人,把以“依法诚信纳税、共建小康社会”为主题的全国第十二个税收宣传月活动推向了高潮。483.74亿元税收有你我的一份贡献外滩陈毅广场,游人如织。“依法诚信纳税、共建小康社会”的横幅,“向共和国纳税人致敬”、“依法诚信纳税是社会文明进步的标志”等宣传标语悬挂在漂亮的热气球上,给税收宣传咨询日活动增添了轻松欢快的气氛。从上海市税务部门获悉:一季度全市税务机关组织税收收入483.74亿元,比去年同期有较大幅度增长。来自19个区、县的税收收入277.07亿元,占全市税收总量的近六成,增幅高于全市平均增长水平6个百分点。引人注目的是,全市区、县来自涉外、私营企业元,增幅分别超过37%和69%;来自第三产业的税收快速增长,尤其是房地产业的税收达50多亿元,同比猛增一倍多。这些成绩的取得,既是上海改革开放和经济发展成果在税收上的重要体现,也是广大公民依法诚信...     

企业所得税诚信纳税单因素分析模型的设计及应用——以山东省外资企业为例

一、诚信纳税理论研究述评 诚信纳税是指纳税人按照我国税收法律规定的内容和程序积极主动缴纳税款,诚实守信地履行纳税义务的税收行为,是诚信原则在纳税方面的具体体现。强调诚信纳税,实质上就是强调纳税人“应纳尽纳”,与税务机关将“应收尽收”作为税收征管目标相对应。近年来,     

税事文摘

物业税试点城市选定；期货公司所得税在总部统一缴纳；债转股免征部分增值税消费税；第14个全国税收宣传月活动主题：“依法诚信纳税，共建小康社会”；个人财产对外转移提交税收证明有新规。     

武汉纳税信用筹级评定全面铺开

在武汉市税收宣传月活动如火如荼进行之际，从四月十二日召开的“武汉市国税局、武汉市地税局贯彻《纳税信用等级评定管理办法》暨新闻通气会”上获悉，市国税局、市地税局决定从即日起，在全市开展纳税信用等级评定管理工作。开展这项活动旨在贯彻落实国家税务总局《纳税信用等级评定管理试行办法》，加强全市税收信用体系建设，增强纳税人依法纳税意识，引导和鼓励纳税人依法诚信纳税，保护纳税人合法权益。     

“取之于民用之于民”加强法治与诚信建设

税收宣传月活动的主题是“依法诚信纳税，共建小康社会”，这样的表述我认为包含了三个重要的内容，即社会主义市场经济所要求的现代意义的税务活动过程中的三个关键性要素：公共目标、法治基础和诚信建设。这三个方面有内在的联系。     

理性看待中国特色资本市场——访全国人大代表、吉林证监局局长江连海

两会期间，在人大会议中心，我们见到了全国人大代表、中国证监会吉林监管局局长江连海。刚刚抵达北京住地的他，已连夜为我们的采访做了大量准备工作，记者不禁被他的责任心深深打动。     

Market selection with learning and catching up with the Joneses

We study the market selection hypothesis in complete financial markets, populated by heterogeneous agents. We allow for a rich structure of heterogeneity: individuals may differ in their beliefs concerning the economy, information and learning mechanism, risk aversion, impatience and ‘catching up with the Joneses’ preferences. We develop new techniques for studying the long-run behavior of such economies, based on Strassen’s functional law of the iterated logarithm. In particular, we explicitly determine an agent’s survival index and show how the latter depends on the agent’s characteristics. We use these results to study the long-run behavior of the equilibrium interest rate and the market price of risk.     

Conversation with secrets

We analyze the sustainability of a conversation when one agent might be endowed with a piece of private information that affects the payoff distribution to its benefit. Such a secret can compromise the sustainability of conversation. Even without an obligation, the secret holder will disclose its secret if it prevents preemptive termination of the conversation. The nonsecret holder lacks this possibility and stops the conversation. Competition and limited effectiveness of the conversation amplify this result of early disclosure and render the conversation process less sustainable. We discuss policy and managerial implications for industry standard development and joint ventures.     

Friends with money

When banks and firms are connected through interpersonal linkages - such as their respective management having attended college or previously worked together - interest rates are markedly reduced, comparable with single shifts in credit ratings. These rate concessions do not appear to reflect sweetheart deals. Subsequent firm performance, such as future credit ratings or stock returns, improves following a connected deal, suggesting that social networks lead to either better information flow or better monitoring.     

Coping with interdependency

A compendium is provided of some major political, economic and social issues and themes facing the development of the EC's environmental policy in the 1990s and beyond. Among the major issues analysed are the growing political perceptions and realities of environmental interdependency, the importance of EC intergovernmental conferences, the compatibility of the development of the internal market and international trade with the protection of the environment, the meaning of sustainable development in the interdependency context, and the importance of valuation of the environment. The article ends with a brief analysis of new instruments for future environmental policy and the crucial issue of strategic eco-industrial opportunities.     

Coping with plagiarism

The development of research and reporting skills is recognized as an important function of accounting instruction, but the problems associated with such development have not been widely discussed in the accounting literature. One of these problems, that of plagiarism, is examined. The concept of plagiarism is discussed and an evaluative model is described.