浅谈企业经营方式中的增值税纳税筹划

我国建立市场经济体制以来,企业对纳税问题有了进一步的认识,相应地也开始研究纳税筹划问题。本文从企业经营方式中的几种特殊销售行为方面对我国企业增值税税收筹划工作进行分析,以更好的促进企业税务筹划工作的积极性,从而达到减轻税负,提高企业经济效益的目的。     

国内税的关税替代效应分析

关税的作用机制在于造成了产品在国外和国内的价格差异,从而产生保护国内生产商的经济效果。如果能够区分国内和国外的生产商,实施不同的国内税政策,国内税的运用同样可以造成相应的保护效果,因此,国内税在某种程度上也可以看作是贸易政策。     

改进我国个人工资薪金所得税的思考

个人工资薪金所得税是我国个人所得税的主体。我国现行个人工资薪金所得税的税制设计,在一定程度上制约着其功能的发挥。建议在完善我国个人工资薪金所得税功能定位的基础上,结合我国城乡居民的实际收入状况,对个人工资薪金所得税做进一步改进。     

Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis

Concern that unilateral Greenhouse Gas (GHG) emission reductions could foster carbon leakage and undermine the international competitiveness of domestic industry has led to growing calls for carbon-based Border-Tax Adjustments (BTAs). This article uses a global general equilibrium model to assess the economic effects of BTAs and comes to three main conclusions. First, BTAs can reduce carbon leakage if the coalition of countries taking action to reduce GHG emissions is small, because in this case leakage (while typically small) mainly occurs through international trade competitiveness losses rather than through declines in world fossil fuel prices. Second, even though the economic effects of BTAs vary somewhat depending on how they are implemented, their welfare impact is typically small, and slightly negative at the world level. Third, and perhaps more strikingly, BTAs do not necessarily curb the output losses incurred by the domestic Energy Intensive-Industries (EIIs) they are intended to protect in the first place. This is in part because EIIs in industrialized countries make important use of carbon-intensive intermediate inputs produced by EIIs in other geographical areas. Another, deeper explanation is that EIIs are ultimately more adversely affected by the existence of a carbon price itself than by any international competitiveness losses. These findings are shown to be robust to key model parameters, country coverage, targets and design features of BTAs.     

基于税收政策视角的高校融资模式研究

随着高等教育体制改革深入和高校扩招,资金短缺成为制约高校和谐健康发展的重要因素,如何解决高校发展过程中的资金瓶颈显得重要而且迫切。本文在分析高校经费来源现状的基础上,基于现行高校税收政策理论,正确分析当前高校资金来源和税收制度缺陷,认为改革现行税收政策,将有助于扩展高校融资渠道,缓解高校融资困境。     

Optimal Self-Reporting Schemes with Multiple Stages and Option Values

We consider a model of optimal law enforcement where sanctions can be reduced for self-reporting individuals. We distinguish between a first self-reporting stage before the case is investigated and a second one where the criminal is detected, but not yet convicted. Since we assume that violators have private information in both stages, fine reductions for self-reporting individuals lead ceteris paribus to a higher violation frequency. Nevertheless, we show that fine reductions should be granted in both stages. We characterize the connection between the two fine reductions in the optimal policy and relate our results to self-reporting schemes observed in reality.     

财产性收入的个人所得税思考

从财产性收入如何体现公平入手,在此基础上讨论了现行个人所得税所存在的缺憾,并借鉴其他国家调节财产性收入的经验,提出相关的个人所得税改革建议。建议合理设计工资性收入的累进税率体系,对财产性收入调整征税范围,加强税收征管,矫正工资性收入与财产性收入的＂税率倒挂＂现象。     

新疆地区绿色税收初探

环境问题是人类在社会经济发展进程中面临的共同性问题。利用税收手段促进环境与资源保护已成为当今世界潮流。绿色税收能够引导节约资源、合理利用环境、提高社会福利。尤其在国家大力倡导走可持续发展道路、推动社会资源优化配置过程中,更应关注各方面利益的相互均衡,促进社会效率与公平协调发展;与此相适应,课税理念也得到了调整,并以税收制度变迁进一步推动了社会和谐发展。这些对中国新疆地区经济转型都具有借鉴意义。     

基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

持续经济增长目标下的最优税负和税收结构调整

在经济持续增长目标下,通过识别宏观税负与经济增长的计量关系,我国最优宏观税负应为16.47%。这低于实际宏观税负水平,需要进行较大幅度的减税。根据税收影响经济增长的渠道,通过核算行业TFP,促进长期增长条件下的税收结构调整需要重点降低营业税。