税务行政执法存在的问题及对策

税务行政执法是税务机关对纳税人依法履行权利和义务的具体表现．随着税收法制化建设的不断加强,税收征管逐步步入法制化,规范化轨道。各级税务机关大力加强依法治税,规范执法行为,使税务行政执法水平不断提高,税务人员依法办事的自觉性得到了增强。但是,税务行政执法面临的最大问题仍然是行政执法．守法问题,即税收法律的实践问题。税务行政执法,从客观上看,受地区政冶、经济、文化发展整体形势的影响;     

完善非正常纳税方的管理

所谓“非正常户”,是指那些没有依法履行税务登记义务．没有按规定办理纳税申报涉税事宜的纳税人。这部分纳税人的依法诚信意识纳税差．总想以各种理由或不正当的手法逃避纳税。     

浅论税务行政不作为

通常讲，税务行政行为是行政行为的一个重要分支。因此，要了解税务行政不作为．首先要明确什么是行政不作为。目前．行政法学界对行政不作为的描述有许多不尽相同的观点，概括起来主要有如下几种：第一种，行政不作为是行政机关不履行法定职责的行为。①第二种，行政不作为是行政主体负有作     

部分OECD国家税务行政制裁制度

税务行政制裁是指由税务机关实施的,对纳税人的违法行为施行的税务处罚.其目的是通过对税务违法行为的处罚,激励纳税人自觉遵守国家税法,自觉履行纳税义务.税务行政制裁制度的确立与实施,不仅可以强化国民的纳税意识,增强国民的纳税观念,而且也是坚持依法治税、强制征收、严格管理的制度保障.     

在“三个代表”重要思想指导下做好纳税服务工作——本市探索完善纳税服务行政体系的实践与思考

纳税服务观的提出,标志着税务机关的管理理念从传统的“监督管理型”向“管理服务型”转变,这是税务系统在税收工作中全面贯彻落实“三个代表”重要思想的具体体现。随着《中华人民共和国税收征收管理法》(以下简称征管法)及其实施细则的相继颁布执行,税务机关规范行政行为,为纳税人提供各种形式的纳税服务和保护纳税人的合法权益,已经成为征管工作的重要组成部分。转变观念,提升对开展纳税服务的思想认识税收征收管理涉及征收和缴纳两方面的行为规范。长期以来,我们对征纳行为及其相互之间关系是这样定位的:税务征收机关依法按照一定的标准和程序,及时足额地将纳税人的应纳税额组织入库;纳税人则按照具体的税收法律——本市探索完善纳税服和规章,向主管税务机关申报缴纳应纳税款。税务机关与纳税人之间实际上是一种管理和被管理的关系。新征管法及其实施细则在强调征纳行为及其关系方面实现了重大突破。一方面,它在赋予税务机关必要的行政执法权的同时,又强调了税务机关在处理与纳税人关系方面的义务和责任;另一方面,它在强调纳税人依法履行纳税义务的同时,也提出了纳税人及扣缴义务人依法享有知情权、保密权、减免税权、申辩权、陈述权、司法救济权、控告和检举权等权利,且这些权益...     

税务稽查调账方式探析

税务稽查是税务机关依法对纳税人、扣缴义务人和其他税务当事人履行纳税义务、扣缴义务及税法规定的其他义务等情况进行检查和处理工作的行政执法行为。调账工作是实施税务稽查的第一步，如何有效凋取企业真实完整的账册是顺利实施税务稽查的关键环节。     

税收执法中存在的几个问题的探讨

据《中国税务报》载“2002年，全国共诉讼发生税务行政诉讼案件1764件，其中纳税人主动撤诉962件，法院维持税务机关行政行为273件，税务机关胜诉率仅为34％”。这一定程度上反映了以往税务机关的行政执法水平。在纳税人权益普遍得到尊重的今天，税务机关作为国家重要的行政执法部门，在税务行政执法过程中，受到着税收征管法和行政诉讼法及纳税人的监督。     

注销税务登记存在的风险和防控建议

<正>注销税务登记是指纳税人由于法定原因终止纳税义务时,向税务机关申请办理取消税务登记的手续。注销税务登记是税务机关对纳税人管理的最后一道防线,对依法维护国家税收安全、履行税收职责发挥着至关重要的作用。2018年以来,为贯彻落实国务院“放管服”和优化营商环境要求,税务部门持续深化改革,优化税务注销办税流程,并通过配套设置风险监控指标等方式把好“出口关”,为解决市场“退出难”提供了良好的政策及技术支持。     

纳税人如何请求税务行政赔偿

税务行政赔偿是指税务行政机关及其执法人员在执行公务中违法或者不当行使职权，侵犯了纳税人和其他税务当事人的合法权益并造成实际损害，受害人可提出的行政赔偿。纳税人请求税务行政赔偿必须掌握以下几点：（一）税务行政赔偿的范围。按照国家赔偿法规定，税务机关及其执法人员行使具体行政行为，有下列情况之一造成损害的，纳税人和其他税务当事人有权请求赔偿：（1）违法征收税款及滞纳金；（2）违法处罚；（3）违法采取税收保全和强制执行，或者采取上述措施不当；（4）税务机关不作为行为造成损害；（5）越权行为造成损害的，这里的…     

纳税人如何配合税务检查

税务检查是税收征管工作的重要内容，也是税务监督的重要组成部分。有些纳税人对税务检查存在一种逆反心理，认为税务检查是在找茬子、挑毛病，税务人员进门就是要搞钱，不会空手而归，这种认为显是极其错误的。税务检查是对税务人履行纳税义务的情况进行检查监督的常规公务活动，通过检查发现问题，堵塞漏洞，打击偷逃骗税违法行为，同时也是对税务机关贯彻税收政策的自我检查，如果发现纳税人有超缴多缴税款的，税务机关必须立即退还。如果纳税人没有偷逃税行为，那就不应该害怕税务检查。通过税务检查可以帮助和促进企业加强经营管理，维护纳税人的合法权益。因此，纳税人面对税务检查应主动做好配合工作。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.