从我国房产税发展及发达国家经验看房产税改革

房产税是中外各国政府广为开征的古老的税种,它成为各国政府财政收入的重要来源。中共十八届三中全会提出要深化财税体制改革,加快房地产税立法并适时推进改革,这说明我国房产税改革将会进一步加快实施。比较研究上海、重庆房产税试点情况以及发达国家的房产税税制设计,对于我国房产税下一阶段的改革具有重要的借鉴意义。     

公平与效率：我国房地产税制的功能取向与税种设置改革研究

鉴于我国土地资源不合理利用严重与财产和收入分配差距的不断扩大,我国房地产税制改革的主体功能目标应该是促进土地资源配置效率的提高与维护财产和收入分配的社会公平,其税种设置应按照“宽税基、低税率、少减免、简便征管”原则分别在地产税和房产税目下进行,地产税目下按土地取得途径不同设置耕地占用税和城镇土地使用税,房产税目下在房产的交易环节仅设契税、印花税和营业税,在保有环节设置物业税。     

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。     

论网络虚拟财产交易征税的难点及对策

目前,我国已将网络虚拟财产交易纳入征税范围。但是,由于征税依据的缺失以及网络虚拟财产交易具有无纸化、电子化、匿名化、无地域限制等特点,给网络虚拟财产交易征税带来诸多困难。为确保网络虚拟财产交易征税制度得到有效实施,必须从法律上明确网络虚拟财产的法律地位,推行网络实名制,赋予网上交易平台代扣代缴义务,积极推进税收征管的电子化,加强税收协调,从而建立与网上交易相适应的税收征管机制。     

以家庭为单位征收个人所得税的制度设计问题--基于三种所得税征收模式的讨论

1993年确立的我国现行个人所得税征收模式,随着经济形势的发展变化,虽然做过数次局部调整,从整体来看与经济发展的匹配度仍然不高。学界对我国个人所得税制度的改革主要持两种观点,一种认为应该坚持并完善现行成熟的分类所得税制,通过征管手段的提高,强化源泉课税,减少税收流失。另一种观点则主张放弃现行的分类所得税制,选择实行综合所得税制。本文主要对以家庭为单位征收个人所得税,是以分类所得税制、综合所得税制,还是混合所得税制为基础更适应现实国情的问题展开分析,在此基础上提出了混合所得税制之下实行以家庭为单位征收个人所得税的制度假设。     

论我国生态税征收和比较的分析

本文认为我国目前生态环境破坏严重,应该进行生态补偿,而税收是有效的生态补偿的经济手段。在分析税收的基础上,本文指出了生态税从现行税收体制中单列的技术系统,建立了动态征收生态税的模型和比较不同地区税负水平的方法,最后提出了我国税制建立的设计原则。     

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.     

Optimal taxation and risk-sharing arrangements in an economic federation

This paper analyzes optimal taxation and risk-sharing arrangementsin an economy with two levels of government. Both levels providepublic goods and finance their expenditures via labor incometaxation, where the tax base is responsive to the private agents'labor supply decisions. The localities are assumed to experiencedifferent random productivity shocks, meaning that the privatelabor supply decision as well as the choices of income tax ratesare carried out under uncertainty. Part of the central government'sdecision problem is then to provide tax revenue sharing betweenthe local governments. The optimal degree of revenue sharingdepends on whether or not the localities/regions differ withrespect to labor supply incentives.     

休闲餐饮业的现状分析及营销对策

电子商务在全球范围内迅速发展 ,对现有经济运行及管理模式产生了极大的冲击。传统的税收制度对此无法适应 ,由此引发了征管稽查难度加大、网上交易国际税收问题加剧、政府税款大量流失等一系列重大税收问题。本文根据我国电子商务发展现状 ,探讨电子商务对传统税收的冲击和我     

我国税收流失问题与对策研究

税收收入是我国财政收入的最主要部分,严重的偷逃税行为在很大程度上制约了经济的发展。税收的现金支出刚性、公民纳税意识的薄弱、税收制度本身的不完善性、较低的税收征管和执法水平都是造成我国大量税收流失的主要原因。因此,提高公民的纳税意识、完善税收制度、加强税收征管、严格税收执法是治理我国税收流失的有效途径。     

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.     

"十一五"期间福建省地方税收运行环境分析

本文分析了“十一五”期间福建省经济发展、税务与财政的管理制度改革对地方税收的利弊影响，提出包括建立物业税为地方主体税种稳定地方税收的稳健增长、政策扶持发展地方民营企业壮大经济税源、协调国地税系统征纳标准等建议思考。     

中国财税体制改革的战略取向:2010～2020

中国财税体制改革的基本思路是:减少财政层级,为落实省以下分税制和深化配套改革铺平道路;建立健全财力与事权相匹配的财税体制改革;促进增长方式转变践行科学发展观的改革;深化财政预算管理制度的改革。在改革中要遵循简税制、宽税基、低税率、严征管的原则,优化税制结构,完善以流转税和所得税为主体税种,财产税、资源税及其他特定目的税类相互配合的复合税制体系税。此外,还应深化财政管理体制改革,提高财政资金分配和使用的规范性、安全性和有效性。     

ECONOMIC GROWTH AND THE STRUCTURE OF TAXES IN SOUTH AFRICA: 1960–2002*

One tenet of taxation is its distorting effect on economic behaviour. Despite the economic inefficiencies resulting from taxation, it is widely believed that taxes impact minimally on the economy's growth rate. Evidence in developing countries generally supports this view. In this paper, we present evidence that tax distortions in South Africa may be much more severe. Using tax and economic data from 1960 to 2002 and a two‐stage modelling technique to control for unobservable business cycle variables, we examine the relationship between total taxation, the mix of taxation and economic growth. We find that decreased tax burdens are strongly associated with increased economic growth potential; in addition, contrary to most theoretical research, decreased indirect taxation relative to direct taxation is strongly correlated with increased economic growth potential.     

Tax policy and reform in Asian countries: Thailand''s perspective

This paper gives overviews of Thailand's tax system covering major taxes administered by the central government and the local taxes administered by the local government. Recent tax reform experiences are discussed at length starting from the introduction of value added tax (VAT) replacing the business tax to customs tariff reform. Current issues on taxation are also highlighted ranging from tax base, direct and indirect taxation, decentralization impediments. Furthermore, the government is implementing modern and cutting-edge technology in tax administration, thereby providing effective and efficient e-government services to the Thai people. This paper discusses the Roadmap for Tax Reform that would outline the framework for future direction of taxation in Thailand. Finally, the paper gives important insights on tax issues, and draws important conclusions for the future of tax reform in Thailand.     

Generational incidence of savings taxation versus capital-income taxation

This paper examines the incidence of capital taxation in a model in which the taxation of capital is clearly justifiable and using analytical techniques from the tax reform literature. The taxation of capital has long been a controversial issue, with much of the literature concluding that savings/capital-income should not be taxed. Recently, however, Blackorby and Brett have shown in a model with several desirable features that it can be optimal to tax capital, and they provide a simple yet compelling argument in favor of both savings taxation and capital-income taxation. We use the Blackorby–Brett model (i.e. a model in which the taxation of capital can be justified) to revisit the question of the incidence of capital taxation. We focus on the generational incidence of capital taxation; that is, the incidence on a young generation and an old generation. However, an interpretation in terms of the incidence on "capital" versus "labor" (as is traditional in the tax incidence literature) is also provided.     

Economic studies of taxation in Japan: The case of personal income taxes

We argue that tax policy in Japan is on a shaky empirical ground. First, until recently, no serious attempts had been made to estimate labour responses to taxation, especially with respect to prime-age male workers. Second, while there is some stock of empirical analysis on labour supply response of female workers, few studies have appropriately allowed for the budget constraint structure implied by the tax system. Third, as a corollary, there is not a reliable stock of empirical estimates to quantify the frequently employed concepts of “disincentives to work” or “distortion.” Given this state of the literature, we introduce our estimates, and calculate the degree of distortion using the concept of the marginal cost of public funds.     

Income tax reform for a globalized world: The case for a dual income tax

Countries that are industrialized, or becoming so, must adopt tax systems that are capable of raising considerable amounts of revenue efficiently, equitably and with administrative simplicity, while at the same time coping with the competitive features of a globalized world economy. A component of that tax system will be direct taxation of households alongside general sales and payroll taxation. This paper addresses the role that capital income taxes should play in the income tax system. Arguments for the preferential treatment of capital income are summarized, and a case is made for adopting a schedular approach in which capital and labor income are taxed according to separate rate structures. The particular case of the dual income tax system used in the Nordic countries is advocated whereby capital income is taxed at a low, flat rate and non-capital income is taxed progressively. It is argued that this system best combines the objectives of a good tax system in an internationally competitive environment.     

以政府手段推进纳税领域的信用制度建设

纳税领域信用制度主要包括纳税信用制度、征税信用制度和用税信用制度。文章在分析我国纳税领域信用缺失及信用制度滞后的基础上,提出以政府手段推进纳税领域三种信用制度建设的思路和想法,采取有形约束（政府）与无形约束（市场）相结合,对失信行为在制度层面形成强大的监督和制约,使其失去可以“运作”和生存的制度空间,以此优化纳税领域信用环境,推进社会信用体系的建设。     

Tax rate,government revenue and economic performance: A perspective of Laffer curve

The Laffer curve illustrates a theoretical relationship between rates of taxation and the resulting levels of government revenue. This paper explores the relationship between tax rate (direct tax on labor income), government revenue and economic performance in a perspective of the Laffer curve by applying Computable General Equilibrium (CGE) model. The results show that the top of China's Laffer curve is about 40%. The government should consider changes in the entire taxation system and not just changes in direct taxes while increasing direct tax rate. If China wants to maximize tax revenues, the direct tax rate should be 35%. We conduct a variety of sensitivity analyses and conclude that the government tax peak is always 5–10% earlier than the apex of the Laffer curve. So, if a country has reached the top of the Laffer curve, this paper strongly recommends that tax cuts will have positive implications for the economy and government revenue.