《行政强制法》对我国工商行政强制的影响及应对

工商行政管理机关作为履行市场监管职责的重要职能部门之一,赋予其行政强制权是保障其有效监管市场的必要保障.行政强制法的实施,对于解决我国行政强制中的“滥”、“乱”、“软”发挥了积极重要的意义,但与此同时,行政强制法的实施亦对我国工商行政执法提出了挑战,主要体现在行政强制措施和行政强制执行两大方面.笔者以为,彻实转变执法理念、严格按照法定程序执法、增强执法风险防范意识和强化行政执法制度建设等四个方面是工商行政管理机关积极应对行政强制法实施的有效举措.     

国土资源行政强制存在的问题及对策

《行政强制法》的颁布实施对国土资源管理工作带来了一定的影响。根据《行政强制法》的相关规定,国土资源行政强制在措施的设定权、行政强制的实施程序和行政强制执行权等方面存在的问题。国土资源行政管理部门应该严格按照《行政强制法》的要求推进国土资源行政强制法规清理和实施国土资源行政强制。     

《行政强制法》对税收执法的影响

《强制法》的施行对税收强制有着很多实质性影响,但《征管法》等现行执法依据和《强制法》在内容规定和具体操作方面存在诸多差异。税收行政强制的法律适用选择存在不确定性,机械地套用的法律适用原则,会给税务行政执法实践活动带来不利影响。须详尽分析差异点,解决法律适用,处理《强制法》与《征管法》的衔接,在法律允许的范围内尽可能体现出应有的执法能动性。     

林业行政强制立法与《行政强制法》的吻合度分析

林业行政强制制度是我国行政强制法律制度体系的重要组成部分,直接关系到依法治林及林农合法权益保护。我国的林业法律、行政法规和部门规章在木材运输管理、植物检疫和植物新品种保护等三个领域创设了16项林业行政强制行为。通过对林业行政强制立法的实证分析和理论分析得知,除由规章设定的＂通知品种权人缴纳滞纳金＂这一行政强制执行方式以外,我国的15项林业行政强制立法与《行政强制法》的规定相吻合。《森林法实施条例》对《森林法》中＂有权制止＂这一＂暧昧的制定法＂解释为＂暂扣木材＂,是一种合理的行政解释裁量,应予尊重;而综观《森林法》的全部规定可以发现,森林公安机关可以成为＂暂扣木材＂这一行政强制措施的适格实施主体,这一发现得到了法律实践的验证。     

《行政强制法》实施过程中的难点与建议

《行政强制法》从酝酿到出台共计十二年．走过了一段艰难跋涉的立法道路．终于在2012年1月1日正式实施。徒法不足以自行。较之于漫长的立法历程．对于行政强制法的实施．行政机关面临的问题和困难将更为现实和直接。《行政强制法》的出台．对工商部门的强制措施权限、行政执法水平、执法理念产生了强烈的冲击。     

价格行政强制依据与案例

行政强制法今年1月1日起施行。价格部门是行政机关,必须认真执行该法;价格法律和相关法律中的价格行政强制规定,价格主管部门要结合本法的有关规定正确地行使。     

论行政强制法对和谐社会建设的促进

行政强制法对和谐社会建设的促进主要表现：（1）通过对行政强制设定权主体与实施权主体的严格限制,实现从源头上控制行政权的无限扩张,为和谐社会建设提供最基础的条件;（2）通过对行政强制权实施过程的严密的程序控制,实现对行政权的约束和驯化,让行政权力为和谐社会建设作出具体贡献;（3）通过制定许多体现人文关怀、禁止权力滥用的法律规定,既充分体现了该法用比例原则来控权的决心,更明确具体地表明了法律对公民、法人和其他组织的保护。为和谐社会建设提供了重要的明确的制度条件;（4）通过严密的违法责任追究实现了对行政权运行的结果控制,预防、监督和约束公权力对和谐社会建设的破坏。     

完善中国警察行政强制措施的若干思考

警察行政强制措施是公安机关维护社会治安、实现警察行政目的的重要手段。中国立法对于警察行政强制措施的规定太过原则性,在实施过程中容易侵害相对人的权利。完善中国警察行政强制措施可以通过规范立法主体、完善紧急行政强制措施的使用、引入期待当事人自我履行原则和比例原则,同时建立可操作性的救济体系。     

消防行政即时强制的行政补偿研究

消防行政补偿是行政补偿的重要组成部分。建立和完善我国消防行政补偿制度,不仅符合国家立法趋势和建设现代法治国家的需要,也能更好实现对当事人合法权益的救济和保护。应将消防行政即时强制致损情形纳入消防行政补偿范围,不断完善消防行政补偿制度。     

略论反倾销法律与竞争政策的冲突与协调

反倾销法律和竞争政策均以制止国际贸易中的不公平竞争行为为目标,二者的关系是复杂的.它们的具体目的有所不同,在实践中也就会产生不同的效果.尽管竞争政策与反倾销之间存在一定的冲突,但竞争政策国际化俨然已成为一种趋势,只有顺应这一趋势,完善我国的竞争法律与政策,协调竞争政策与反倾销法律之间的关系,才能充分发挥二者对国家竞争秩序和竞争力的作用.     

Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices

This study investigated the performance of individual departments and the efficiency of resource utilization in tax offices. The results can be used to improve the performance of tax offices and to increase tax revenues. In this study, the operational flow of local tax offices was divided into two stages: tax collection and tax management. Network data envelopment analysis (NDEA) and a Russell directional distance function were used to evaluate operating efficiency in departments of 20 Taiwanese local tax offices for 2013. The results indicated that, first, efficiency was significantly different for tax collection and tax management. Second, the input inefficiency of tax collection was mainly due to total floor area, which was 15% larger than required, and the input inefficiency of tax management was mainly due to total floor area (23% larger than required), followed by direct labour input (19% larger than required). Finally, on average, the amount of collected property transfer taxes was 23% smaller than required. The model used in the present study included undesirable outputs. The findings indicated that the highest levels of overall inefficiency were due to inability to collect taxes (intermediate outputs) in Hsinchu County (9.27%), Chiayi County (3.25%) and Pingtung County (20.44%), which required reduction in the number of instances of inability to collect property taxes by 5619, 1258 and 12 350 cases, respectively. In total, 19 227 fewer cases of uncollectable property taxes in Taiwan would indicate improved arrears settlement and tax prevention measures.     

The Tax Man Cometh: Constitutional Principles for Tax Enforcement

Passage of an Internal Revenue Service (IRS) overhaul bill in 1998 reflects the depth of American taxpayer frustration with the agency. We bring a constitutional, or rules of the game, perspective to tax enforcement. We examine political costs and benefits and agency discretion as reasons why tax enforcement by the government might deviate from the preferences of a representative citizen. We also examine prospects for reform. Lasting reform must alter the rules for deciding tax enforcement policy or the political pressures which yield excessive enforcement today will reemerge in the future.     

企业所得税征管:问题与对策

我国企业所得税征管环节存在不少亟待解决的问题,如税源监控不到位,服务意识待提高;汇算清缴制度不规范;纳税评估流于形式等.因此,应对纳税人科学分类,加强日常监控;核实税基;优化服务以降低纳税成本;规范企业所得税征管环节的各项管理;强化纳税评估,提高信息化程度,为企业营造出公平的纳税环境.     

Performance-based Wages in Tax Collection: The Brazilian Tax Collection Reform and its Effects

We use panel data from the Brazilian tax collection authority to examine the effects of a major incentive reform instituted in 1989 to improve tax enforcement. Beforehand, fine collections per inspection were relatively stable; however, a striking trend break occurred afterwards, which we attribute to the incentive reform not to changes in the macroeconomy or personal and corporate income tax rates. Our estimates suggest the growth in fines per inspection after the reform is about 75% above what it would have been without it and that there is substantial heterogeneity in the impact of the reform across tax regions.     

知识联盟组织之间的文化冲突及其协同管理研究

组织文化是知识联盟进行知识管理的重要外部环境因素。然而,由于组织惯例、价值观以及地域与国别的差异,知识联盟内的不同组织文化存在冲突。知识联盟组织之间的文化冲突对于联盟内的合作创新有着正负两方面的影响。在联盟形成与运行的不同阶段,文化冲突的水平也不同。知识联盟的文化协同管理要选择合适的合作伙伴,正确看待文化冲突的存在,尊重合作伙伴的文化,建立知识联盟成员的双向沟通机制,建立共同的价值观和联盟文化。     

内部控制、税收征管与企业税务风险

在我国税收征管不断加强的情况下,如何防范和化解企业税务风险成为一个急需解决的重要问题.理论分析表明,企业内部控制以及税收征管力度是影响企业税务风险的重要微观与宏观因素.利用手工搜集国家税务总局披露的各企业纳税信用评级数据进行实证检验,结果发现,内部控制质量越好的企业,企业税务风险越低;提高税收征管强度后,更容易发现企业税务风险;进一步研究表明,内部控制通过降低异常有效税率对企业税务风险产生作用,同时税收征管发现税务风险的作用主要体现在内部控制差的企业.因此,企业应建立良好的内部控制机制,加强涉税管理来抑制企业税务风险;税务部门应充分利用大数据等技术手段,提高税收征管质量,帮助企业降低税务风险;税务代理中介机构应加强行业自律,帮助企业提高内部控制水平.     

Fiscal Equalization and Tax Enforcement

In many countries organized as federations, fiscal equalization schemes have been implemented to mitigate vertical or horizontal imbalances. Such schemes usually imply that the member states of the federation can only partly internalize (marginal) tax revenue before redistribution. Aside from the internalized marginal revenue, referred to as the marginal tax‐back rate, the remainder is redistributed. We investigate the extent to which state‐level authorities in such federation under‐exploit their tax bases. By means of a stylized model, we show that the member states have an incentive to align the effective tax rates on their residents with the level of the marginal tax‐back rate. We empirically test the model using state‐level and micro‐level taxpayer data, OLS regressions and natural experiments. Our empirical findings support the results from our theoretical model. Particularly, we find that states with a higher marginal tax‐back rate exploit the tax base to a higher extent.     

The Enforcement of Income Tax Laws: Efficiency Implications*

Complete enforcement of income tax laws, designed to reduce income tax evasion to zero, is shown to be inefficient. Starting from a 'full compliance' policy, it is shown that a marginal reduction in enforcement will always allow for tax reductions, hence increases in the ex-ante utility levels of taxpayers. Only if the tax structure is rigid can full compliance be optimal.     

个人所得税征管方式的有效选择——强调代扣代缴环节在个税征管中的地位

近年来,我国个人所得税的征管问题成为人们关注的焦点,加强征管能力的建议颇多,建议从代扣代缴环节入手,分析扣缴义务人在个人所得税征管中的重要地位,及扣缴义务人与纳税人的经济关系,并提出以代扣代缴环节为突破口,实行"延期纳税法"来提高个人所得税征管水平.