预缴税款应否加收滞纳金

某房地产开发公司系一家内资企业，成立于2001年6月．经主管税务机关审核，县地税局鉴定公司企业所得税按核定应税所得率征收，核定应税所得率为15％，主管税务机关核定其企业所得税纳税期限为每月15日内。     

关注所得税汇算清缴扣除项目

2010年已经来临。作为企业财务人员来说．新年开端面临的重要工作之一就是做好2009年企业所得税的汇算清缴工作。汇算清缴是对企业所得税的一次全面、完整、系统的计算、缴纳过程．涉及大量的税收法规．而且与企业的会计处理密切相关．一些平时不注意的财务处理问题会在企业所得税汇算清缴工作中体现出来．     

逾期缴纳税款不加收滞纳金的十四种情况

税款滞纳金,是指纳税人未按照规定期限缴纳税款的,扣缴义务人未按照规定期限解缴税款的,税务机关从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳税金的一种税务行政处罚。对滞纳税款行为征收滞纳金,是为了保证纳税人、扣缴义务人及时履行缴纳或者解缴税款的义务。     

所得税汇算清缴后退补税的账务处理

汇算清缴后,国税局需退税4．63元给我公司（上年度多缴纳）,而公司需要补缴堤围防护费18．5元给地税局（上年度少缴纳）,退还企业所得税4．63元和补缴堤围费18．5元分别属于不同主管部门（国税和地税）,但有数据关系（18．5×25％=4．63）,涉及上年度的报表调整问题,请问：     

From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries

The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this new income tax system, ranging from abstract theoretical arguments to very pragmatic considerations. While the Nordic DIT system violates the principles of the conventional personal income tax, it is argued that it may in fact be more in line with the philosophy of a true Haig-Simons comprehensive income tax. It is also suggested that the DIT system may cause fewer distortions to resource allocation than the conventional income tax. On the debit side, the paper points out several practical problems of taxing income from small enterprises under the differentiated income tax.     

外商投资企业采购国产设备抵免所得税政策实施中存在的问题及修改建议

根据1999年底国务院提出的关于进一步鼓励外商投资的若干意见,国家税务总局陆续颁布了<关于外商投资企业和外国企业购买国产设备投资抵免企业所得税有关问题的通知>(财税字[2000]49号,以下简称"49号文")、<外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法>(国税发[2000]90号,以下简称"90号文")及<关于外商投资企业和外国企业购买国产设备抵免企业所得税有关执行问题的批复>(国税函[2000]910号,以下简称"910号文"),对外商投资企业和外国企业采购国产设备抵免所得税的优惠政策做了规定.     

特殊交易的所得税会计处理

企业在对日常生产经营过程中发生的交易进行相关会计处理时,常常会涉及所得税的问题。可以说,所得税的会计处理涉及的面非常广泛,无论在个别财务报表上,还是在合并财务报表上,均无法不涉及或者不考虑所得税因素对财务报表各项目的影响。以下就以股份为基础支付和复合金融工具核算时所涉及的所得税会计处理作一探讨。     

商业银行中间业务收入审计四法

商业银行的中间业务收入是银行账外资金的重要来源.因此,加强中间业务收入审计可以有效地规范管理、防范风险.     

房地产开发企业所得税政策解析

对房地产行业收入及成本核算不规范、税款偷逃流失严重的现象,2003年7月21日,国家税务总局出台《关于房地产开发有关企业所得税问题的通知》(国税发[2003]83号,以下简称“83号文”),明确了房地产企业所得税的征税问题。本文将就有关政策的含义以及应缴税款计算等问题进行重点分     

The income elasticity of tax revenue: estimates for income and consumption taxes in the United Kingdom

This paper provides estimates of individual and aggregate revenue elasticities of income and consumption taxes in the UK over the period 1989–2000. It shows how budgetary changes, including changes to income‐related deductions, have substantially affected income elasticities. The estimates of consumption tax revenue elasticities show that changes in consumption patterns over time are important. A merit of the approach used here is that elasticity estimates can be calculated readily from official published sources.     

Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors

This paper shows how income changes in response to changes in marginal income tax rates (MTRs) translate into tax revenue changes for the familiar multi-step income tax function used in many countries. Previous literature has focused on the relatively straightforward case of a proportional income tax or the top MTR only. The paper examines revenue responses at both the individual and aggregate levels, and it is shown that for individual MTRs within a multi-rate regime, simple expressions for tax revenue responsiveness can be derived that nevertheless capture the various behavioural and structural responses to income tax reforms involving changes to multiple rates and thresholds. Illustrations are provided using changes to the New Zealand income tax structure in the 2010 budget. This reduced all marginal tax rates while leaving income thresholds unchanged.     

Academic salaries: How to distinguish payment for teaching and research in universities

As universities adjust to the current financial squeeze, their room for manoeuvre is severely limited by the present academic salary structure. A more flexible system would have the advantage of separating, in the academic sheep, the meat of teaching from the wool of research, and of providing incentives for improving the quality of both.