中国历史上三次重大税费改革及其启示

唐朝中后期的"两税法"、明朝中后期的"一条鞭法"和清朝前期的"摊丁入亩"是我国历史上税费改革力度最大的三次.这三次税费改革既有成功的经验,也有失败的教训,对当前我国农村正在进行的税费改革无疑具有启示作用.     

对完善我国矿业税费制度的思考

文章介绍了我国矿业税费制度的现状,分析了我国现行矿业税费制度存在的主要问题,并对今后我国矿业税费制度改革提出了完成增值税由生产型向消费型转变、取消矿产资源补偿费、完善矿业权价款和资源税等相关建议.     

论我国矿产资源税费制度的改革

我国现行的矿产资源税费制度在借鉴国外矿业税费制度的基础上,结合中国自己实际国情,形成了独具中国特色的矿产资源税费制度.现行矿产资源税费制度对促进国有资源合理开采、节约使用、有效配置,为确保国家取得一定的财政收入,对推进中央和地方的分税制改革,发挥了积极有效的作用.但是现行的矿产资源税、矿产资源补偿费的征收依据不足、税费设置重复、计算方法不科学、收益分配不顺、征收用途不当等方面存在突出问题,必须改革.     

乡村社区治理现状分析

税费改革是中国几千年来对于农村治理具有重要历史意义的改革措施.然而,税费改革后形成的良好局面在最近有所改变.各地开始涌现出新的乡村治理问题,乡村社会面临着新一轮的治理困境,农村社会秩序和农民生产生活也受到了严重影响.本文力图对乡村社区治理的现状进行深入观察,并对所处困境进行分析.     

费改税简述

我国的税费改革,总的来说,包括以下几个层面:其一,调整税收政策.税费的改革,重要的是把"取"与"用"有机结合,在实施税收政策时充分考虑到"用"这个层面,使税收成为鼓励发展、抑制腐败的制度.其二,从减税入手.尤其应该减掉一些制约甚至严重影响国民经济发展的课税.例如,应该调整对农业和农村经济的税收政策,促进农业和农村经济的发展,从而推动整个国民经济的增长.其三,切实加强配套机制的改革,使税费改革得以顺利进行.     

我国油气开发的税费制度设计思路

本文通过对现行国内外税费制度的逐项比较,得出了我国现行税费制度的不足,提出了我国油气开发的资源税、增值税、营业税和企业所得税等油气开发的税费制度改革思路。     

关于中国社会保障税费改革的思考

基于社会保障在制度运行中存在的若干问题,社会保障界对社会保障税费改革进行了大量研究,也受到公众的高度关注.本文从社会保障的税费改革的原因出发,分析了社会保障税的优越性,但考虑到我国的社会保障国情,论述不赞同实行社会保障税.     

资源税费制度的国际比较及对我国的借鉴——以资源节约性经济为视角

随着我国工业化、城镇化和现代化建设的推进,资源需求将持续大幅度增加,资源供需矛盾日益突出,建立一种资源节约型的经济增长方式已经迫在眉睫,而资源税费改革已经成为建立资源节约型经济的重要环节,这对于提高资源利用效率,加强环境保护,减少污染具有重要意义。本文通过对国外、国内现行资源税费制度的比较,分析了资源节约型经济与现行资源税费的矛盾之处,并提出了相应的改进措施。     

农村税费改革的动因分析

农村税费改革是继土地改革、家庭联产承包责任制之后的第三次重大改革。税费制度的僵化导致农民负担过重，引发农村的不稳定并影响到整个国家的长治久安，最终促成了中国历史上税费制度的最根本性的变革。税费改革经历十年历程，成绩显著，但仍存在一定的问题，通过对税费改革起初的动因进行剖析，从中探寻农村税费制度存在的弊端，对下一步农村税费改革的着重点，实现农村的综合改革具有重大借鉴意义。     

论进一步完善农村税费改革

我国农村过去的税费制度存在种种弊端,如税费名目繁多、税费种类结构不合理。为了减轻农民的负担、提高农民生产的积极性、保护农村生产力,我国进行了农村税费改革。     

税制与产权界定——一个文献综述

税制与产权界定是相互关联的问题。对这个问题的深化认知可以帮助我们分析什么样的税制是最优的(在一定的约束条件下);产权边界是否是现有约束条件下最能发挥激励效益的。更进一步可以帮助我们认识:政府和市场有效率的边界。但在现有的文献涉及这一问题的较少,只能在有限的文献基础上做一粗陋的归纳。     

房地产税征收问题探索

房地产税收制度的改革是一个渐进的过程,同时也是公共管理者调整现有公共政策的过程。从房地产课税的理论依据入手,对我国房地产税制现状及存在的问题,结合目前的财政分权体制、房地产产权、地方政治环境等深层次原因来做出系统的研究,分析认为不应该以打击投机,遏制房价上涨而开征房产税,否则,结果将适得其反,产生更多问题。房地产税收改革是各项制度相互配合、相互协调的结果,只有各项制度配合,才能真正发挥合力,最终取得房地产税收改革的成功。     

Welfare Effects of Capital Taxation in a Small Open Economy

In a small open economy, the welfare effect of capital taxation depends on the allocation of the tax revenue as well as the tax system. If tax revenues are used to finance debt or government spending, an increase in either residential or territorial capital taxation will reduce the welfare of the representative individual. If tax revenues are transferred intergenerationally, an increase in the residential capital tax rate will increase the steady-state welfare when the after-tax interest rate is greater than the growth rate. If the revenue is rebated to the tax payer, an introduction of territorial capital taxation may increase welfare when the growth rate is relatively high. In the case where either the revenue from residential capital taxation is rebated to the tax payer or the revenue from territorial capital taxation is transferred intergenerationally, the welfare-maximizing tax rate appears to be zero.     

税制变迁路径对税制及税负主观评价影响分析

税制变迁路径差异不仅直接影响税制均衡格局,而且通过对税制和税收负担的主观评价的影响左右税制运行成本。是现存制度背景下税制演进中非常重要的影响因素。通过分析在税制形成中博弈主体的行为及其如何左右税制均衡,讨论不同的衍生路径对主观评价的影响。从而进一步分析什么样的税制演进制度有助于改善税制和税负的主观评价。     

Implicit Taxation of Agriculture: The Cause of Development Failure in Egypt

Abstract: Egypt has been unable to sustain rapid economic growth in the past, nor has it been able to generate employment opportunities at a fast enough rate to keep unemployment from rising. It will be argued in this paper that this has been the result of significant implicit taxation of the agricultural sector. The latter has slowed the structural transformation of the Egyptian economy, increased the capital intensity of production in the urban sector, and slowed overall economic growth. The Egyptian experience is contrasted with that of South Korea and Taiwan. The results indicate that indeed structural change in Egypt has been slowed by the implicit taxation of agriculture.     

Taxation and tax reform in LDCs: Lessons for South Africa

Taxation in South Africa will increasingly have to focus on political and economic developmental demands. Two important lessons from the experience of developing countries with taxation and tax reform are that the tax system should aim at not taxing the poor (rather than trying to level down the income of the rich) and that tax policy has a special role to play in generating revenue for development, a role which it should endeavour fill in a neutral way. With these lessons in mind taxation and tax reform are analysed in South Africa. It is concluded that the tax system is relatively efficient but that there has been retrogression in attaining equity objectives.     

发展服务业税收政策探讨

鼓励服务业发展是优化产业结构的重要途径,而发展服务业离不开政府的税收政策扶持,但现行针对服务业的税收政策存在诸多问题,导致服务业能享受的优惠政策有限。为了促进服务业的发展,优化产业结构,笔者建议对服务业税收政策进行调整完善。     

The Incidence of Deficit Finance with Imperfect Capital Markets

The purpose of this paper is to examine the possible differential welfare implications of deficit finance using a portfolio allocation model. To analyze the incidence of changing the time path of taxation in an economy with heterogeneous agents, I develop a two-period, general equilibrium extension of work done previously to analyze the effects of taxation on risk-taking at the individual level. Constraints on short sales of assets are introduced, and fiscal policy, changing the timing of taxation, will indirectly determine which of these constraints bind as well as alter relative tax burdens. Changes in the timing of a flat-rate tax will also alter equilibrium asset returns, and because preferences are such that agents differ in their tolerance of risk, a Pareto frontier can be derived over a range of different levels of deficit finance.     

消费者、社会与国家——我国商业储值卡法律机制的创新

商业储值卡在我国法律体系中的地位颇为尴尬,《人民银行法》等对其持否定态度,有关部门曾多次发出通知坚决予以取缔,但是巨大的市场需求是商业储值卡存在并不断发展的动力。法律对其一味地否定,不做规制,引发了许多社会问题:不仅消费者权益无从保护,国家税收、金融等经济秩序也会受到较大的影响。建立我国的商业储值卡法律体系必须充分发挥消费者、社会与国家三个主体的作用,公法与私法并用、社会与国家共管,才能充分保护消费者的合法权益,有效地维护市场经济秩序。     

企业纳税成本及其降低途径的探讨

纳税成本的存在制约了企业目标的实现.企业如何降低其纳税成本是值得深入探讨的问题.企业税收筹划是降低纳税成本的有效途径.企业税收筹划,降低纳税成本的建设.