物业税税负测算:基于拉弗曲线视角的研究

未来开征物业税已经成为我国税制改革的必然方向。文章运用西方经济学家提出的税率和税收之间函数关系的模型即拉弗曲线,分析得出我国房地产交易环节的流转税和所得税税种过多、税率过高,已进入拉弗禁区。目前房地产保有环节的税种过少,税率较低,可以开征房地产保有阶段的税种—物业税。对个人住房征税是物业税的税制设计中难度最大的部分,由此带来的家庭税负尤其敏感。对房地产拥有所有权的个人在规定年限内每年征收物业税,从而使房地产购买者的持有成本增加,文章运用供求均衡的分析方法,得出物业税的开征将使房地产市场有效供给量增加、无效需求量减少,抑制房价泡沫,实现房地产市场供需结构的理性回归。文章以哈尔滨为例,对个人住房征收物业税税负进行测算,设定了相关参数,运用统计分析法测算中等收入家庭在不同税负下相应的税率变化。最后,从居民家庭税负变化角度,提出对个人住房征收物业税的具体实施时间及步骤。     

物业税税负测算:基于拉弗曲线视角的研究

未来开征物业税已经成为我国税制改革的必然方向.文章运用西方经济学家提出的税率和税收之间函数关系的模型印"拉弗曲线",分析得出我国房地产交易环节的流转税和所得税税种过多、税率过高,已进入拉弗禁区.目前房地产保有环节的税种过少,税率较低,可以开征房地产保有阶段的税种一物业税.对个人住房征税是物业税的税制设计中难度最大的部分,由此带来的家庭税负尤其敏感.对房地产拥有所有权的个人在规定年限内每年征收物业税,从而使房地产购买者的持有成本增加,文章运用供求均衡的分析方法,得出物业税的开征将使房地产市场有效供给量增加、无效需求量减少,抑制房价泡沫,实现房地产市场供需结构的理性回归.文章以哈尔滨为例,对个人住房征收物业税税负进行测算,设定了相关参数,运用统计分析法测算中等收入家庭在不同税负下相应的税率变化.最后,从居民家庭税负变化角度,提出对个人住房征收物业税的具体实施时间及步骤.     

高新技术企业筹资投资行为税收筹划

随着现代企业的发展，税收筹划理论在高新技术企业筹资投资行为中开始备受关注。本文从税收筹划的定义出发，介绍了税收筹划的特征，以及税收筹划在高新技术企业的应用。最后，重点阐述税收筹划在高新技术企业投资行为中的应用。     

税收筹划在企业投资活动中的运用研究

税收筹划属于财务管理的范畴，其性质是一种理财活动。纳税人在其经营活动的决策过程中，以降低税收成本为目的，在税法规定的范围内开展的税收筹划活动，属于企业财务管理活动的重要组成部分。企业税收筹划具有合法性、前瞻性、目的性和全局性等基本特征。本文结合企业税收筹划的上述特征，以我国现有的税收法律、法规、规章、制度为依托，结合相关的税收筹划案例分析，对税收筹划在企业投资活动中的运用进行了分析研究。     

基于统一超混沌系统的彩色图像加密算法研究

利用混沌信号的优良性能，本文研究提出了一种新的彩色图像混沌加密算法。首先利用外部加密密钥以及原始图像的特征值，根据自定义的数据抽取和填放规则进行数据抽取、填放，并利用超混沌系统生成的混沌序列，嵌套进行图像像素扩散，从而形成“图像像素抽取—图像像素扩散—图像像素填放”的图像加密方案，最后测试结果表明所提算法具有较好的安全性。     

论财务管理的环境协调与税收筹划

在现代企业中，税收环境是企业财务管理工作的重要外部环境，对企业的经济利益会产生深远的影响。因此，税收筹划工作已经成为企业经营决策中必须优先考虑的因素。本文试图通过对税收筹划工作的前提和特征进行分析，确定税收筹划的具体方法，使企业税收负担最小化，实现企业整体利益的最优化。     

计算机网络技术在税务信息化发展中的作用

近几年来，黑龙江省国税系统信息化建设取得了长足的发展，大致可划分为三个阶段：第一阶段是模拟手工操作的税收电子化阶段，其总体特征为采用数据库技术，依托单机和局域网，涉及税务应用的操作层次。对税收业务的重要环节实现了手工操作的计算机化。第二阶段是步人面向管理的税务管理信息系统阶段，其总体特征为采用关系型数据库、客户机、服务器模式及图形化界面，依托广域网进行分布式处理税收业务。第三阶段是实现创造税收价值的全方位税收服务系统阶段，其总体特征为采用web技术和组件化结构，依托互联网实现集中式处理，并对纳税人进行全面的管理与服务。     

N级供应链非线性系统牛鞭效应的Lyapunov指数计算

供应链是一个开放的复杂系统，最直接的体现就是牛鞭效应。近年来，关于这种需求放大现象的研究已经从传统的统计学领域转移到复杂性领域，尤其通过混沌理论可以进行有效的分析和仿真，Lyapunov特征指数就是判定动力学系统混沌程度的参数之一。重点研究N级供应链系统，通过对ARMA（1，1）需求过程牛鞭效应的Lyapunov特征指数计算，讨论了在不同参数条件下，系统的混沌特性，找到了当前置期Ln、L1奇偶性不同时，系统稳定临界点位于P=-0．4处，为研究N级供应链的复杂性提供了理论依据。     

论建筑企业纳税筹翅

如何实施建筑企业纳税筹划，是当今企业面临的重要问题之一。在本文中，笔者拟对我国现行纳税筹划的特征进行探讨，在此基础上，进一步分析建筑企业税收筹划思路和建筑企业税收筹划的具体方法。     

股市混沌现象中分形维及最大Lyapunov指数计算方法研究

本文采用分形维和Lyapunov指数这两个指数来研究沪市混沌特征。指出当前国内研究在利用重构空间技术和G－P算法来计算分形维，以及用Wolf算法计算最大Lyapunov指数时存在的问题，并提出了一些解决方法，有利于更好地进行股市混沌研究。     

Implications of productive government spending for fiscal policy

The standard assumption in macroeconomics that government spending is unproductive can have substantive implications for tax and spending policy. Productive government spending introduces a positive feedback between the tax rate, the productive capacity of the economy, and tax revenue. We allow marginal tax revenue to be optimally allocated between productive subsidies to human capital and utility-enhancing government consumption and calculate Laffer Curves for the US. Productive government spending yields higher revenue-maximizing tax rates, steeper slopes at low tax rates and higher peaks. The differences are particularly pronounced for the labor-tax Laffer curve. The use of tax revenue is an important determinant of the actual revenue that a tax rate increase generates.     

The Unobserved Economy and the UK Laffer Curve

It has been argued that higher tax rates would yield larger tax revenue. From a model of the British Laffer Curve Professors Feige and McGee argue that higher revenue could be derived only at the cost of lower productivity and increased tax rejection.     

Rights and judicial independence

This paper models endogenous judicial independence (JI) as a commitment device in a political commitment game between a ruler and citizens. In a situation where citizens can observe the effectiveness of JI with some positive probability, the model shows that the ruler in fact creates an independent judiciary and credibly commits to an announced tax rate, i.e., the ruler protects private property rights. Even when citizens have no chance to observe the effectiveness of JI, the ruler can still guarantee property rights by granting human rights as a signal of JI. Although the creation of JI achieves a Pareto improvement compared with its lack, two sources of inefficiency arise. First, the equilibrium tax is inefficiently high in the sense that the tax rate is on the inefficient side of the Laffer curve. This inefficiently high tax reflects the cost of credible commitment. Second, equilibrium JI for guaranteeing human rights is inefficiently high in the sense that the ruler does not entirely use JI for credibly committing to a low tax. This inefficiently high JI represents the cost of credible signalling.     

Taxation for Low Cost Wood Fiber*

Abstract . If forest industry taxation is to be put on a sound economic basis, the Federal Government, the largest land owner, should pay the same taxes as any other landowner, so that the social and economic effects of taxation are realized. Specialists report that the form of the property tax preferred for the taxation of the property of the forest industry, under most circumstances, is land value taxation, not the property tax based on income realized at some point In the future which presumed the continued existence of virgin forests. This paper recognizes that the forest industry now is based on harvests of tree crops and proposes a further development of the land value taxation principle in the form of a forest tax composed of a land value tax combined with a tax on tree growth which increases as growth as a percentage of volume growth decreases with the tree's increasing age.     

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility

This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed investments asymmetrically, given the optimal abandonment decision. If capital gains taxation induces a lock-in effect, this effect is anticipated in the investment timing decision. In contrast to prior research, our numerical simulations show that this lock-in effect of capital gains taxation can induce normal as well as paradoxical effects on investment timing under simultaneous entry and exit flexibility. A paradoxical timing effect, i.e., investment accelerated by capital gains taxation, especially emerges for high liquidation proceeds or, more conservative tax accounting, low interest rates, and low volatilities. In these cases, capital gains taxation reduces the value of the option to invest and hereby increases the propensity to invest immediately. As a second paradoxical tax effect, capital gains taxation may favor delayed real investment over financial investment. Facing these results, tax legislators should not use capital gains taxation as a short-term tax policy instrument to influence investors' timing decisions.     

南京市地方税务局管理现代化综合评价

结合南京市地方税务局税务管理现代化的构成要素,建立了税务管理现代化评价指标系统,基于指标系统和南京市地方税务局统计资料,对南京市地方税务局管理现代化给出了综合评价,为南京市地方税务局税务管理现代化提供依据。     

PRESUMPTIVE TAXATION METHODS: A REVIEW OF THE EMPIRICAL LITERATURE

This paper reviews the empirical literature studying the effect of the introduction of presumptive taxation methods on taxpayers’ behavior. Although the concept of presumptive taxation entails numerous alternative methods to determine tax liabilities, I survey two main areas of the literature: indirect tax assessment methods and presumptive minimum taxes. The review investigates efficiency and equity implications of presumptive taxation methods. Conflicting conclusions emerge about the effectiveness of presumptive policy tools in achieving different goals, such as the increase of voluntary tax compliance, the growth of tax revenues, and the reduction of shadow economy and fiscal evasion.     

促进我国物流产业发展的税收政策研究

指出我国物流业税收领域制度不完善,仍然存在税费界限不清、计税基数不合理、重复纳税等问题。所以必须完善税收政策和法规,对我国物流业税费继续规范,全面发挥保税物流区域功能,统一所得税、调整流转税政策以及对税收管理进行完善等措施,积极促进我国物流业与税收的良性发展。     

Is corporate payout taxation a long run phenomenon? Evidence from international data

This paper examines whether dividend and capital gains taxation influences corporate payout policy using the country level data of 21 countries in panel versions of time series models. We find that dividend relative to capital gains tax penalty is cointegrated with corporate payouts (dividends and share repurchases) i.e. corporate payout taxation may be a long run phenomenon. Further, the cointegrating vector estimates are largely consistent with the traditional view of dividend taxation whereby the tax penalty discourages dividends, while the estimates give limited support to the premise that firms substitute dividends for share repurchases in response to an increase in dividend tax penalty. Long run causality also operates between the tax penalty and payouts in the error correction models. Additionally, dividend tax appears to be more influential than capital gains tax on dividend payout decisions. Lastly, taxation affects dividends more significantly in countries with high investor protection.     

C2C模式电子商务税收问题探析

是否应对C2C模式电子商务征税以及何时征税是近几年研究的热点。本文对C2C模式电子商务征税的可行性和面临的挑战进行了分析,认为对C2C模式电子商务征税有法可依,若对其免税则是对其他经营形式的不公。但同时由于目前社会对C2C电子商务征税缺乏认同,加上我国信息化水平较低,对C2C模式电子商务的税收监管难度大、成本高,因此,在现行的税收体系下无法实现有效征税。此外,C2C电子商务在解决就业等方面能发挥重要作用,对其征税会抑制人们利用网络创业的热情,不利于电子商务的发展。所以,在当前的环境下,对C2C电子商务征税应予以暂缓,对其采取扶持策略;切实推进网络实名制,同时税务部门要加强与电子商务平台的合作,建立基本信息采集制度;加强税务信息化建设,提高税务信息化管理水平,推进税收征管的改革;提高税务人员的综合素质以适应现代网络税收的要求。