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921.
为了进一步提高政府的效率和效能,适度分权的合作管理已成为各国政府改革的主要方向。本文将合作管理理论引入我国税务管理改革之中,提出基于“受益性、经济合理性、法定性、课税权与政府职能相结合、注重税基属性”等原则的中国税收征管权限改革建议:加快税收征管体制立法进程;规范国、地税的税收征管范围;梳理归并地方公共财政非税收入的征管权,推行部分税收征管业务和权限的私人化,并健全部门间的协调配合机制。 相似文献
922.
浅析我国地方税制运行情况与存在问题 总被引:2,自引:0,他引:2
随着1994年分税制改革的实施,我国初步建立了现行的地方税收制度。但由于受到当时的社会政治、经济条件的限制,分税制改革还带有明显的过渡性质,地方税制的设计与建设方面也就难免存在一定的缺陷。通过分析我国现行地方税制的运行情况以及地方税收入对地方财力的满足程度,提出我国现行地方税制存在的一些具体问题,希望在新一轮地方税制的改革中能引起足够的关注和重视,为尽快建立健全规范、完善、相对独立的地方税制贡献一份薄力。 相似文献
923.
Recently, qualitative and comparatively simple positive research on tax revenue increase faster than that of GDP are mostly
based upon some factors, such as economic growth, levy technology enhancement, difference between structure of GDP and that
of tax, excessive increase of high-tax industries due to local governments’ land-leasing behavior, etc. We firstly develop
a theoretical model and responding algorithm about this phenomenon based on industry structure and their tax burden. Our model
explicitly takes into account every industry’s contribution to this phenomenon. We attempt to provide a path for explaining
tax revenue increase faster than GDP increase and suggestion for forecasting the change of macro-tax burden.
__________
Translated from Shuliang Jingji Jishu Jingji Yanjiu 数量经济技术经济研究 (The Journal of Quantitative & Technical Economics), 2008, (10): 108–118 相似文献
924.
中国公共资金边际成本估量与分析 总被引:1,自引:0,他引:1
本文构建了一个可计算一般均衡模型(CCE),用于估量和分析我国的公共资金边际成本(MCF).分析结果表明,我国税收的MCF是比较高的,介于1.208~1.451.这说明,在我国通过税收筹资的公共项目,每单位支出的价值至少要大于1.208,才是有效率的.此外,通过分析还发现,我国的各主要税种之间以及同一税种在不同行业之间的MCF差别较大,表明我国税制还有较大的效率改进空间. 相似文献
925.
出口退税调整对福建省外贸出口影响的实证分析 总被引:1,自引:0,他引:1
2006年和2007年我国大幅度下调出口退税率,给福建省外贸出口和行业发展带来了明显的影响。福建省企业要根据出口退税政策调整导向,顺势而为,适时地调整产品结构;充分挖掘企业内部空间,降低成本和费用;通过提高产品的附加值来提高出口商品的销售价格,增强国际议价能力;同时积极拓展国内外市场,发展多种贸易形式。 相似文献
926.
927.
本文从政策与法律的关系角度揭示了农村税费改革从党的政策形态向法治形态演进的规律 ,同时 ,进一步从税收的本质特征方面论证了农村税费改革的前途必定是农村税收法定。 相似文献
928.
The arnona, the system of property taxation in Israel, is a unique form of taxation being based on a property's size (m2) and not on its discrete open market value. The actual use of the property (residential versus non-residential), its location in the municipality, type of property and its age are the determining factors for tax liability. In order to test for equity within the current system, the methodology adopted was to investigate the effect of population size, remoteness and population makeup with respect to some 80 municipalities on the levels of arnona. Although the thresholds of arnona for individual municipalities are approved by a committee of the Knesset, the present analysis indicates that the current differences in per capita amount of arnona collected by local authorities do reflect factors that would normally be expected to influence an ad valorem property tax in a market economy. It is argued that whilst the arnona is an accepted form of local authority property taxation, there are a number of fundamental weaknesses. Its application could be improved by incorporating elements of an ad valorem property tax, which would more fully reflect the socio-economic level of taxpayers and the physical condition of the built environment. However, the arnona, not being based directly on a property's market value should be of interest to countries (e.g. transitional countries of Central and Eastern Europe) who are presently introducing property taxes within an environment where property markets are not as yet fully developed. 相似文献
929.
Wolfram F. Richter 《International Tax and Public Finance》2000,7(1):23-41
The usual arguments pro destination-based, consumption-oriented or pro origin-based, production-oriented VAT are found wanting. They largely ignore tax effects on locational choices of firms. This paper provides a comparison of consumption and production taxation within a model of firm and household mobility. It is shown that the case for consumption taxation becomes stronger when profit taxes are not available. The consumption tax is the more targeted instrument when households are to be induced to locate efficiently. It is argued that, with border controls lacking, the alternative option should be seen more in a wage tax and less in a production tax. 相似文献
930.
K. Conrad 《Environmental and Resource Economics》2000,15(2):159-177
The purpose of this paper is to analyze the role of anenergy tax on technical improvements and on prices ofconsumer durables induced by strategic competition inenergy efficiency. If the gasoline tax is raised thisdoes in principle not affect the producers of carsbecause the motorist pays for it in terms of a highercost of using the car. This, however, affects the unitsales of car producers because of substitution towardsother modes of transportation. A second element ofreaction to energy price variation is an indirect oneand relates to the effect of energy prices ontechnology. Competition forces car producers todevelop more energy efficient cars in order to reducethe cost of using a car. This indirect effect canpartly offset the direct effect of higher energyprices on demand if it is profitable for theautomobile industry to engineer more energy efficientequipment. We will analyze the impact of an energy taxon energy efficiency and on the price of a durablegood. This will be done within the framework of aduopoly competing in prices and in the energyefficiency of its products. The government chooses awelfare maximizing energy tax as an incentive toinnovate. Then we will analyze a strategic two-stagedecision process in which the duopolists first decideabout energy efficiency and then compete in prices. 相似文献