巧算所得税中的递延所得税资产(负债)

文章介绍一种计算递延所得税资产的简便算法,从演变所得税的计算公式入手,通过分析递延所得税资产(负债)对本期和未来所得税影响的关系,推算所得税中递延所得税资产和递延所得税负债。     

企业所得税改革略探

随着我国社会主义市场经济体制的建立和经济全球化的发展,现行的企业所得税在运作中出现了许多新问题,包括纳税人的确定不够科学严密、应纳税所得额的确定有悖公平、税率的设计不合理和优惠政策较混乱等.我们应按照WTO相关的涉税原则和市场经济规则的要求,认真思考、深入研究,准确界定企业所得税的纳税人、规范应纳税所得额的确定、合理确定企业所得税税率、统一规范企业所得税的优惠政策,全面改革和完善现行企业所得税.     

浅析最新版企业所得税年度申报表

本文通过比较2014版企业所得税申报表与2008年版的异同,总结出新报表的要点有增加企业基础信息表、期间费用明细表、所得税政策等内容,据此为企业填报所得税报表提出指导建议。     

The responsiveness of self-employment income to tax rate changes

This paper estimates the extent to which self-employment income responds to changes in the net-of-tax share using a panel of tax returns that spans 1987–1996. The results suggest that the elasticity of reported self-employment income to the net-of-tax share is approximately .9, implying a real elasticity (net of any reporting response) of around .4. Estimated elasticities tend to be larger for higher income taxpayers, married males, and females. In addition, the elasticity of self-employment income is considerably larger than the elasticity wage and salary income estimated using the same methodology.     

企业所得税法对企业组建税务筹划主要方法的探讨

依法纳税是纳税人应尽的义务,而税务筹划亦是其应当享有的正当权利。在现实经济生活中,税务筹划已逐步成为纳税人理财的重要手段之一。在新形势下,企业作为纳税人,怎样熟悉了解我国企业所得税相关法律制度,利用税法所提供的优惠政策及可选择性条款,合法合理进行税务筹划,为企业提高经济效益已经成为当今企业一个必修的课题。     

Corporate income tax and futures hedging

Our research is motivated by the Corn Products vs. Arkansas Best Supreme Court decisions that pitched the controversy of the tax treatment of gains and losses from futures hedging. The use of futures contracts as risk management tools depends on the tax code. In this paper we address complications in the current tax code that allow for asymmetric offset: Ordinary losses can be applied against capital gains; however, capital losses cannot by applied against ordinary gains. Also we consider the issue of tax loss carryover. We investigate the optimal hedge ratios under these scenarios analytically where possible, and numerically where necessary. Michael Metz is an independent commodity market consultant.     

time to abolish income tax?

Tax expert Barry Bracewell-Milnes shows how income tax could be completely abolished by the year 2015 or sooner.     

最低生活保障个人所得税费用扣除额计算方法探析

个人所得税费用扣除标准多年未变,许多人建议提高标准,但对多高的标准才是合适的这一问题缺乏确切的证明.本文在考虑通货膨胀、消费支出结构和各地经济水平等因素的前提下,建立了一个基于各地最低生活保障倍数的费用扣除额计算模型.该模型能准确地将各地中等偏下工薪收入者排除,计算简便,具有动态性.模型的测算结果表明,我国目前计多地区确实存在程度不等的费用扣除标准偏低现象,但也有一些地区费用扣除标准是偏高的.     

论助学贷款目标及其对助学贷款运作的影响

目标是行动的指导和动力,文章主要对高校助学贷款的目标进行了分析,包括助学贷款目标的内容、助学贷款目标对助学贷款运作的影响,以及助学贷款目标实现的评价。     

On practicing the art of modeling: The guaranteed student loan program

The future of the Guaranteed Student Loan Program is currently under debate in the federal government; yet no formal model of this complex program has been constructed. Following an outline of a modeling process from the literature, we have taken the first steps in this direction. When the limited available data is placed in a simple econometric model of supply and demand, performing an equilibrium analysis results in elasticities with relative relationships that corresponds to those behaviors and events known to be operational in this program.     

对我国个人所得税若干问题的思考

目前我国个人所得税及征管存在诸多问题,本文试图通过分析我国个人所得税的现状以及存在的问题来提出相应的措施和建议。     

新会计准则下所得税费用的核算

新会计准则的颁布,对所得税费用的核算产生了巨大的影响,新准则内容的变化使所得税处理也相应发生变化,所得税费用确认和计量的原则、方法也有较大变更。新准则所得税会计出现的许多新观点,是会计实务的新发展,也更加贴近了现代社会经济发展的要求。     

所得税会计若干问题研究

随着会计制度和税收制度改革的不断推进,所得税会计再次受到党和政府的集中关注,如何处理好所得税会计问题关乎市场经济发展、关系国民经济发展。文章以所得税会计为研究视角,首先,对所得税会计相关理论知识进行介绍,然后,分析了所得税会计核算中存在的问题以及形成问题的主要原因,最后,根据所得税会计基本理论以及在实践中出现的问题,提出了具有针对性和科学性的解决方法。旨在为我国所得税会计核算水平的全面提升提供参考与借鉴,促进我国社会主义市场经济改革的有序进行。     

Identifying strategic interactions in Swedish local income tax policies

This paper uses data on Swedish local governments to test for strategic interaction in local tax setting. We make use of a number of indirect predictions from the theories of tax competition and yardstick competition in order to test for the presence of strategic interaction in these forms. Using such additional predictions of the theories serves a twofold purpose—first it helps us establish if the spatial coefficient is due to strategic interactions or merely reflecting spatial error correlation, and second, it helps identify the source of interaction. The analysis provides strong evidence for spatial correlation in tax rates among Swedish local governments. Moreover, we find weak evidence of tax competition effects in the setting of tax rates.     

计量属性选择与所得税会计信息质量

我国《企业会计准则第18号--所得税》采用资产负债表债务法进行所得税会计核算,同时适度引入公允价值计量属性,这不仅是财务会计的现实要求,也为所得税会计信息优化提供了新的路径.在信息质量层次上,探讨、界定税务会计和财务会计产权显得尤其必要.     

论企业所得税税负变动对湖南投资的影响

税收作为国家一项重要的财政政策,经常被用于对经济进行宏观调控。由于企业所得税在我国税收体系中占据着重要地位,因此所得税政策的调整必然会给经济带来一定的冲击。本文主要分析企业所得税税负变动对湖南投资的影响。     

高校个人所得税纳税筹划方法探讨

随着中国高等教育的快速发展,国家税务局将高校教师列入了重点监管的高收入行业之一.有关个人所得税的纳税筹划就引起了人们特别是高校教职工的广泛关注.如何在依法纳税的前提下,通过筹划,减轻税负,使高校教职工揣入自己腰包的钱更多,也就成了这些高校教职工急需面对的问题.文中就以此为背景展开讨论,具体介绍了个人所得税纳税筹划的意义及必要性,个人所得税主要涉税项目的纳税筹划.     

The impact of the low income housing tax credit program on local schools

The low-income housing tax credit (LIHTC) program has developed over two million rental homes for low-income households since 1986. The perception of deterioration in school quality has been a main reason for community opposition to LIHTC projects in middle- and upper-income areas. In this paper, we examine the impact of LIHTC projects on the nearby school performance using data on all LIHTC projects and elementary schools in Texas from the 2003–04 through 2008–09 academic years. We employ the longitudinal structure of the data to control for school fixed effects and estimate the relationship between the opening of nearby LIHTC on campus-level standardized test scores and performance ratings. We address the potential selection biases by controlling for preexisting trends in school performance prior to the study period. We find no robust evidence that the opening of LIHTC units negatively impacts the performance of nearby elementary schools.     

Targeting fertility and female participation through the income tax

We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children. Theoretically, given the interplay of these two components, the expected effect of the reform is ambiguous on both outcomes. We find that the combined reforms significantly increased both fertility (by almost 5%) and the employment rate of mothers with children under three (by 2%). These effects were more pronounced among less-educated women. In addition, to disentangle the impact of the two reform components, we use an earlier reform that increased child deductions in 1999. We find that the child deductions affect mothers' employment negatively, which implies that the 2003 tax credit would have increased employment even more (up to 5%) in the absence of the change in child deductions.     

完善个人所得税的思考

一、现行个人所得税存在的问题1994年实行内外统一的个人所得税制,体现了内外税法的一致性。但通过这些年的运行,现行个人所得税也暴露出很多弊端,阻碍了个人所得税调节功能的发挥,亦不能体现公平税负量能负担的原则,这主要表现在课征制和费用、生计费的扣除上。1.课征模式的选择不正确个人所得税课征模式可分为分类所得税、综合所得税、分类综合所得税三种类型。分类所得税主要特点是对各类不同性质的所得,分别设规定应税所得的确定规则,并按不同的税率征税。换言之,计税基础是法律所订明的各项所得,并非个人的总所得。分类所得税…