税负重压下的隐忧

企业偷税、漏税,当然不是什么光荣的事情,但这正从另一个侧面反映出中国的税负之重,逼迫得企业寻求下作之策,以保生存     

新车船税的难产与重税主义

从去年6月至今,在CPI一升再升的“映衬”下,作为公共政策中最关于民生的税收政策成为百姓持续热议的焦点。而从去年10月新车船税开始,到最新出台的个人所得税,甚至流传已久的房产增值税,百姓的一个个期待被打破,在车船税难产的背后,反映出当前中国整个财政政策的异化。     

The balance of payments approach to trade tax symmetry theorems

Zusammenfassung Der Zahlungsbilanzansatz für die Theoreme der Steuersymmetrie im Au\enhandel. — In diesem Aufsatz wird zur Symmetrie zwischen Einfuhr- und Ausfuhrsteuern zweierlei festgestellt. Erstens: Wenn man die Steuer bei allen Positionen auf der Sollseite einer Zahlungsbilanz um die gleiche Summe erh?ht wie die Zuschüsse für alle Positionen auf der Habenseite, dann ist die Erh?hung in dem Sinne neutral, da\ alle realen und nominalen Variablen unver?ndert bleiben. Diese Aussage gilt für alle Marktstrukturen, Wechselkurssysteme und Arten internationaler Transaktionen ebenso wie für den Fall, da\ viele Güter international gehandelt werden, für Z?lle, die in der Ausgangssituation gr?\er als Null sind, und unabh?ngig davon, ob die Annahme eines Zahlungsbilanzgleichgewichts gemacht wird oder nicht. Zweitens wird behauptet, da\ in plausiblen Modellen die Symmetrie auch bei unvollkommener Konkurrenz bestehen bleibt. Dies erscheint als eine nützliche Generalisierung des Lerner-Theorems, weil die logische Struktur des Theorems deutlich herausgestellt wird.

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Résumé L’approche de balance des paiements aux théorèmes des symétries de taxe sur le commerce. — Dans cet article nous nous occupons avec deux aspects de la symétrie entre les taxes importatrices et exportatrices. Premièrement, l’augmentation de la taxe sur tous les débits de la balance des paiements et de la subvention sur tous les crédits de la balance des paiements d’un montant égal est neutre sur ce point qu’elle ne change pas les variables nominales et réelles. De plus, cela est juste pour toutes les structures du marché, les systèmes du taux de change et les variétés des transactions internationales ainsi que pour le cas de plusieurs biens et des tarifs non-zéro au début et aussi indépendamment de la supposition que la balance des paiements est en équilibre. Deuxièmement, nous arguons que dans les modèles plausibles la symétrie continue d’exister mème s’il y a une concurrence imparfaite. C’est une généralisation utile du théorème de Lerner car il met en évidence la structure logique du théorème.

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Resumen: Balanza de pagos y teoremas de la simetría del impuesto sobre el commercio exterior. — En este estudio se discuten tres aspectos de la simetria entre impuestos sobre la importación y exportatión. En primer lugar, un aumento del impuesto sobre el pasivo de la balanza de pagos correspondido exactamente por un aumento del subsidio al activo de la balanza, deja todas las variables, reaies y nominales, inalteradas y es por lo tanto neutral. Esto tiene además validez para todo tipo de estructuras de mercado, sistemas de tipo de cambio, variedad de transacciones internacionales y para muchas mercaderias y tarifas iniciales que no sean nulas. En segundo lugar, se discute que la simetría permanece en presencia de competencia imperfecta en algunos modelos plausibles.

     

物业税，知易行难

征收物业税的真正难点，不是能否降低房价，也不是能否提高政府的收入，而是物业税是否能低成本征收，并为政府的公共服务和居民的纳税积极性提供正面激励     

Gender earnings differentials in LDCs: The case of Pakistan

Atlantic Economic Journal -     

分设国税、地税机构的问题及对策

一、国税和地税分设存在的主要弊端1.从政治角度来分析。一是我国是多民族团结统一的大国我国公民的文化素质较低,法制观念还不高,将国家税收人为地分为国税,地税,容易给人灌输一种中央收国税,地方收地方税的感觉,无形之中形成一种中央和地方的对立,隐含着一种分庭抗衡现象。二     

完善西藏税收制度的思考

实行"税制一致,适当变通,从轻从简"政策的西藏税收制度有其独特的一面,基本符合西藏经济发展的实际.随着西部大开发的实施,西藏税收制度不完全适应市场经济的弊端也日益显露出来.为此需要有超前意识;统一税率,公平税负;增强税制的弹性;完善税收优惠政策;强化税收征管.     

The determinants of tax morale in Pakistan

This paper examines the determinants of tax morale in Pakistan, a country that has struggled with low tax effort over the past decade. We exploit novel data for individual taxpayers collected in 2014 by Pakistan’s Federal Board of Revenue to estimate a binary probit regression model. Our results are generally in line with the findings of the modern empirical literature on tax morale in other countries. Overall, groups with lower labor force participation show more positive attitudes toward tax compliance. Educated respondents exhibit higher tax morale than the illiterate, but only for those with very low or very high educational attainment is tax morale higher than for those with bachelor’s degrees. Tax morale is highest in major industrialized population centers that serve as seats of government. Females show generally higher tax morale than males, however, their attitudes tend to worsen with age to such an extent that elderly females have lower tax morale than elderly males. Our findings on gender suggest potential gains from increasing female labor force participation rates. More generally, addressing the current failures of tax administration and dealing with horizontal inequity arising from administrative weaknesses may contribute materially to improving voluntary compliance.     

我国增值税转型的经济影响

财政部、国家税务总局于2004年9月14日联合下发了《财政部国家税务总局关于东北地区扩大增值税抵扣范围若干问题的规定》,从而正式拉开了讨论已久增值税转型改革序幕。虽然此次增值税转型改革是以在东北地区的试点为开始,但改革在全国范围内的推广也是可以预期的。本文以增值税     

The impact of demographic change on tax revenue

This paper stimulates the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The simulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising share of the elderly. The authors also simulated a variant in which labor-force participation rates are set on the substantially higher OECD average. In this case, the increase in tax revenue almost doubles as compared to the base variant.     

我国税收司法体制的建构及完善

税收司法是指国家司法机关根据法定职权和法定程序，具体应用法律处理税务案件的专门活动。它是税收法制的重要组成部分。加强税收法制建设，建构和完善我国的税收司法体制，这不仅是税收本身科学规律的内在要求，而且也是现阶段推进依法治国在税收制度上的重要体现。它对促进社会主义市场经济健康发展，保证财政收入稳定增长和营造良好的税收环境具有重要的现实意义。     

Racial employment and earnings differentials: The impact of the Reagan Administration

Numerous authors have considered the time paths of black/white employment and earnings differentials. Some have dealt with significant policy change impacts such as the 1964 Civil Rights Act. This study reports evidence concerning the impact of Reagan administration policy changes. The major drawback to the study is, of course, that the administration’s total impact will no doubt not be felt for years. Regardless, using U. S. Census data through 1984, it was found that the administration had either a mixed effect (relative employment) or no effect (relative income), leaving the decaying position of blacks in the labor market little changed.     

“营改增”对交通运输业的纳税筹划影响分析

交通运输业长期以来存在重复征税使得税负较高、税收征管难且不规范的现象,不利于交通运输业的长期发展。交通运输业征收增值税,有利于行业的国际化发展;也使其税收负担减轻,无形中扩大了增值税的有利影响,完善了我国的税收体系。在分析营改增对交通运输业纳税影响的基础上,分析了营改增后交通运输业如何进行纳税筹划。     

以税收管理理念的创新为先导 构建现代税收管理新体系

<正> 最近,中共中央政治局委员、省委书记张德江视察深圳时指出,创新是深圳的灵魂。是经济特区永恒的主题,要把创新作为深圳发展的根本动力。广东省委副书记、市委书记黄丽满到我局调研时,也要求地税干部要以创新为灵魂,不断推进税收观念、管理、机制和服务     

The impact of tax rebates on export performance: China's textile exports to the USA

The paper evaluates the effectiveness of China increasing its tax rebate on textile exports to the USA. Using the difference‐in‐differences technique and employing The Harmonized System six‐digit data, it is found that the tax rebate policy boosted the growth of textile exports to the USA. Approximately 6 to 25 per cent of the growth can be attributed to this policy. The difference‐in‐differences technique appears useful in evaluating such policies and opens the door to studies measuring the impact of polices. The effectiveness of the export tax rebate policy should be a lesson for policymakers facing slumps in their exports in economic downturns and perhaps become part of the standard trade policy arsenal.     

香港物业税收制度的启示

一、香港差饷制度的说明1.名称的由来香港的物业税,早在1845年就开始实施了。最初物业税专项用于支付警察的费用,即官差的饷银,简称差饷。1856、1860、1862年又分别对公共照明、市政供水、公共消防项目的支出加征物业税。1888年,各个名目的物业税收被加总合并,统称为差饷。这一     

The carbon tax game: Differential tax recycling in a two-region general equilibrium model of the European community

The Carbon Tax Game: Differential Tax Recycling in a Two-Region General Equilibrium Model of the European Community. —This paper examines how the impact of an EC-wide carbon/energy tax on the economic performance of one country is influenced by the way in which the tax is recycled in that particular country and in other countries. The paper utilizes a computable general equilibrium model of (West)Germany and the rest of the EC to analyze any pair-wise combination of four different ways of revenue recycling. A key finding is that the exports of Germany are strongly influenced by the recycling behavior of the rest of EC, and vice versa. These impacts carry over to the different sectors of the economy, depending on their exposure to international competition.     

The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan

This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium (CGE) model that incorporates endogenous tax evasion. The simulations link the CGE model to household survey data that is incorporated in a micro simulation model. The combined models suggest that equal yield increases in sales and corporate tax rates differ mildly in their impacts on consumption and poverty. Endogenously modeled tax evasion plays an important role in the results.