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1.
广义的金融所得通常可以包括银行、保险、证券等行业的经营所得,利息、股息、红利等资本投资所得,股票、债券、基金等金融资产转让所得,以及金融衍生品的投资、交易所得,等等;狭义的金融所得通常可以包括金融行业(企业)和金融业务的所得。金融所得征税制度是所得税制度的重要组成部分,通常涉及法人(企业)所得税和个人所得税两个税种。本文拟简要介绍中国金融所得征税制度的现状,分析其主要问题,探讨其改革方向。 相似文献
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在我国境内,企业和其他取得收入的组织都要对其生产经营所得以及其他所得包括资本利得,向税务机关缴纳企业所得税。由于企业所得税征收过程中的一些细节仍然没有具体明确的规定,现代企业更倾向于通过合理的税务筹划来减少企业的税收成本。但是任何税收筹划都必须以税法为基准,避免与避税、偷税混为一谈。 相似文献
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当前,在证券投资等领域所征之税只是印花税和营业税。能否遵照国际惯例结合中国国情开征利得税,理论界一直在争论不休,但时下最紧要的是如何正确理解资本利得税,也就是对涉及所得.资本性资产.资本利得等基本概念的理解就显得十分重要。 相似文献
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中国资本利得税应当解决的问题 总被引:1,自引:0,他引:1
当前,在证券投资等领域所征之税只是印花税和营业税,能否遵照国际惯例结合中国国情开征利得税,理论界一直在争论不休,但时下最紧要的是如何正确理解资本利得税,也就是对涉及所得、资本性资产、资本利得等基本概念的理解就显得十分重要。 相似文献
6.
在我国税法中,对资本利得既没有明确的概念界定也没有适当政策安排.因此,对资本利得课税问题的研究对于完善所得税收,规范资本市场和调节收入分配都有十分重要的现实意义. 相似文献
7.
目前企业通常选择合并、兼并等方式实现自身实力的快速提升,增强市场竞争力。无疑利用长期股权投资已经成为企业的一种主要经营方式,但是这种通过控股方式的获利手段,也使得企业的关联性越发复杂。本文分别就介绍长期股权投资的概念,长期股权投资的会计核算,长期股权投资会计核算方法的纳税筹划,长期股权投资的股息与资本利得的纳税方法筹划,介绍长期股权投资转让损失的纳税筹划方法的研究入手,期望在后来的长期股权投资的会计核算与税务筹划研究时作为可行的参考。 相似文献
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按新企业会计准则规定,利得和损失分为直接计人所有者权益的利得和损失以及直接计人当期利润的利得和损失.直接计入当期利润的利得和损失,是指应当计入当期损益、最终会引起所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或者损失,通常通过"营业外收入"、"营业外支出"及"公允价值变动损益"科目核算.直接计入所有者权益的利得和损失,是指不应计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本或向所有者分配利润无关的利得或者损失,主要包括可供出售金融资产公允价值的变动、投资性房地产公允价值的变动、持有至到期投资与可供出售金融资产的相互转化等,会计处理上主要通过"资本公积--其他资本公积"科目核算. 相似文献
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本文分析了中国与日、韩、俄三国之间外贸依存度对相关国家经济的贡献程度,并运用贸易乘数比较了双边贸易对相关国家经济的贡献度(贸易所得);从(直接)投资依存度的角度分析了中国与三国间相互投资对经济的贡献程度,并运用投资收益率比较了相互投资对相关国家经济的贡献度(投资所得);综合贸易所得和投资所得,估算了双边经贸关系对相关国家经济的贡献度;最后,就如何深化中国与三国的经贸关系进行了若干思考。 相似文献
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在新会计准则中,会计处理对部分资产采用公允价值理念、简化资本公积项目等内容都体现了资产负债观。利得和损失是新会计准则提出的一个新内容。在编制财务报表时,会计人员需要认真鉴别业务,仔细区分计入当期损益的利得与损失和计入所有者权益的利得与损失。本文详细阐述了利得和损失的相关概念,并分析了常见利得和损失的会计处理方法。 相似文献
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个人所得税是我国调节居民收入分配的主要税种,然而目前该税种存在逆向调节趋势明显、分类征收模式导致总体累进性下降、费用扣除标准内外有别、占财政收入的比重过低、缺乏完备的信息技术支撑体系等问题,不利于实现公平分配,亟需完善。总结美国个人所得税制可资借鉴的经验,在于强调纳税人利益至上原则、满足参与约束和激励相容约束条件、加大对收入分配的调节力度,以及人性化的税收设计理念。根据"十二五"规划纲要所提出的改革目标,进一步改革我国个人所得税制需要从采用混合所得税制、科学设置课税单位和费用扣除标准、合理设置累进税率、将资本利得纳入征税范围、推动个人隐性收入显性化等方面入手,并做好相关配套改革。 相似文献
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Entrepreneurship and the theory of taxation 总被引:1,自引:0,他引:1
A review of the literature on firm taxation reveals that the economics of entrepreneurship has not sufficiently been taken
into consideration. We discuss how this affects conclusions derived from standard models of capital taxation when applied
to entrepreneurial income. Some defining features of entrepreneurship important for analyzing the effects of taxation of owner-managed
firms are identified. These include the lack of a well-functioning external market for entrepreneurial effort, limited access
to external capital and complementarities between entrepreneurial innovation, effort and capital. Due to these constraints,
the entrepreneurial project is tied to the individual owner–manager. The entrepreneur is unable to decouple saving decisions
from investment decisions, and makes joint decisions on the supply of effort and capital. The return from successful entrepreneurial
ventures can therefore not be readily divided into labor and capital income, in deep contrast to what is typically assumed
in taxation theory. It is argued that when distinct attributes of entrepreneurship are taken into account, certain conclusions
of capital taxation models may no longer hold, including the neutrality of capital taxation in owner-managed firms. Cost of
capital formulas derived from the behavior of public firms could underestimate distortions when applied to the investment
behavior of entrepreneurial firms. For tax purposes and otherwise, it becomes useful to analyze return to entrepreneurial
activity as income of a distinct factor of production. In this context, conceptual issues and the difficulties of measuring
entrepreneurial income are discussed. 相似文献
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随着我国税收法律法规的健全和人民收入水平的不断提高,越来越多的人们开始关注个人所得税。纳税人在期望税收成本最低的情况下,通过减少应纳税所得额、利用股权投资等纳税筹划方式来减少所缴纳的个人所得税,以达到税收成本最低的目的,从而提高个人实际的经济收益。 相似文献
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Taxation and entrepreneurship in a welfare state 总被引:1,自引:0,他引:1
Mikael Stenkula 《Small Business Economics》2012,39(1):77-97
Does tax policy affect the rate of self-employment in a modern welfare state? This question is analyzed empirically based
on Swedish data for the entire postwar period. Available tax data indicate that payroll taxes have had a negative influence
on the unincorporated rate of self-employment, though the effect is modest. No effects from regular labor income taxation
or capital gains taxation are found. The paper improves upon earlier studies in that it tries to separate the effects of different
taxes and uses cointegration techniques. A further extension is that it studies a Scandinavian high-tax welfare state. Earlier
time-series studies analyzing self-employment and taxation have, with few exceptions, been based on data from countries with
relatively low tax levels and less comprehensive welfare systems, notably the USA and the UK. 相似文献
15.
Clemens Fuest Christoph Spengel Désirée I. Christofzik Lars P. Feld Uwe Scheuering Margit Schratzenstaller Manfred Gärtner Gerhard Schick 《Wirtschaftsdienst》2016,96(2):83-100
There is a rising political discussion in Germany around abolishing the final withholding tax on capital income. The German tax reforms that introduced this tax lowered tax rates, in particular on interest income. According to some authors, the growing inequality of income and property is a strong argument for the higher taxation of capital income. However, other authors argue that the neutrality aspects concerning private investment are inadequate. An abolishment of the final withholding tax would not solve these problems and, moreover, would turn back the achieved improvements. Therefore, the German Council of Economic Experts suggests complementing the previous reforms by introducing an allowance for corporate equity. 相似文献
16.
Estimating the Benefits of Individual Retirement Accounts: A Comparison to Capital Gains Investments
MICHAEL L. WALDEN 《The Journal of consumer affairs》1984,18(2):296-303
This paper compares the benefits of investing funds in an IRA account to the benefits of investing funds in a long-term capital gains investment. The comparison is motivated because IRA funds, although they can be placed in a long-term capital gains account, are ultimately taxed at ordinary income tax rates. IRA funds cannot receive the favorable long-term capital gains tax treatment. Following previous work by Collins, gain factors are computed for IRA accounts vs. long-term capital gains accounts. In most cases the gain factors are larger than one, although much smaller than when the alternative investment is a typical savings account. Gains factors are, however, universally less than one for premature withdrawal of the IRA. 相似文献
实质课税原则主张根据纳税人的某一行为的经济实质而不是外观形式,决定是否及怎样课征企业所得税,是企业所得税法解释和适用的基本原理。实质课税原则秉承实质理性,不受制于行为的经济外观和法律形式,体现税负公平与实质正义,与税收法定主义内在契合。实质课税原则是企业所得税法发展的一条重要脉络,从仅有隐约体现实质课税理念的单一条款,发展到全面贯彻实质课税原则的法条群,充分展示企业所得税法的精进路径。 相似文献
18.
Christian A. Conrad 《Wirtschaftsdienst》2012,92(6):399-405
The flat tax was introduced in Germany in 2009. It is imposed on income from portfolio investment, such as interest and dividends, but also on gains from stock sales. As this paper shows, the tax causes a massive distortion of after-tax returns in favour of debt capital. The financing structure of companies will therefore change in favour of debt capital. The tax discriminates German investors against foreign investors and the profitability of equity decreases strongly. The withholding tax has serious conceptual weaknesses that cause a massive misallocation of capital and thus a lasting damage to growth in Germany. Several recommendations for the necessary amendments are outlined in the article. 相似文献
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个人所得税是世界上普遍开征的税种,国外个人所得税实行综合所得税制或者混合所得税制,充分发挥其对自然人可支配收入的调节功能,在对高收入加强征收管理的同时,充分体现对低收入者的保护。借鉴国外的做法,我国个人所得税必须尽快调整,以解决日益扩大的收入差距,缩小贫富差距,实现经济社会稳定,建设和谐税收。 相似文献