增值税转型对企业的财务影响分析及转型条件

加入WTO以后的今天,公众呼吁营造一个公平竞争的外部环境,增值税转型呼之欲出。本文通过建立数学模型和引入实例分析了增值税转型对企业应纳税金方面的财务影响,最后引出增值税转型需要考虑的条件,认为在目前经济趋于过热的形势下,加上企业所得税没有合并的条件下,增值税转型应暂缓实行。     

促进民间投资的税收政策研究

启动民间投资对促进经济发展具有重要意义,而且在我国民间资本有巨大潜力可挖。税收是国家调节经济的强有力工具。本文着重分析了我国现行税制在促进民间投资的过程中存在的问题以及解决问题的新思路。     

新一轮税制改革面临的挑战与现实选择

中国经济正面临着知识经济、经济全球化、可持续发展、通货紧缩、追求收入公平分配等方面的严峻挑战。制定税收制度必须以经济转轨时期的经济改革为背景,以广税基、低税率、少优惠、强征管为目标,进一步深化我国的税制改革。     

"纳税评估"理论基础及其指标体系研究

纳税评估工作是税收征管体系的核心内容。在充分考察国外成熟的纳税评估理论与方法研究基础上，探讨纳税评估在税收管理理论和实务中的枢纽作用和基础地位。最后构建了纳税评估指标体系，提出纳税评估工作今后的发展方向。     

规范农（副）产品批发市场建设的对策

农（副）产品批发市场的历史成因和现存问题,不利于调动农民的生产积极性,对于扩大内需,拉动经济,构建社会主义市场经济体系也都是极其不利的,因此确定政府主管部门,彻底解决“群龙治水”的局面,通过税费改革以及提高市场管理人员素质,增强现代管理设施的投入,指导产地生产,疏通流通渠道,加强市场管理,健全法律法规等项综合治理措施,是规范农（副）产品批发市场建设的必然选择。农（副）产品批发市场的规范建设,是开拓     

Drama theory and its relation to game theory. Part 2: Formal model of the resolution process

In a drama, characters' preferences and options change under the pressure of pre-play negotiations. Thus they undergo change and development. A formal model of dramatic transformation is presented that shows how the core of a drama is transformed by the interaction among the characters into a strict, strong equilibrium to which they all aspire. The process is seen to be driven by actors' reactions to various paradoxes of rationality.     

Drama theory and its relation to game theory. Part 1: Dramatic resolution vs. Rational solution

Drama theory differs from game theory in that it does not regard actors' preferences and perceived opportunities as fixed, but as capable of being changed by the actors themselves under the pressure of pre-play negotiations. Thus characters in a drama undergo change and development. A manyperson, multiphase theory of dramatic transformation is presented, showing how thecore of a drama (in the sense of game theory) is transformed by the interaction between the characters into a strict, strong equilibrium to which they all aspire. The process of dramatic transformation is shown to be driven by actors' reactions to various paradoxes of rationality; it is proved that when all these paradoxes have been overcome, a full dramatic resolution has been reached, satisfying actors' emotional and moral demands, as well as the demands of rationality.     

基于目标替代率的税延型商业养老保险扣除限额优化研究

我国养老保障体系三支柱发展严重失衡,为了缓解基本养老保险的压力,提升养老保险替代率,商业养老保险的发展迫在眉睫,税收递延型商业养老保险也开始试点。在2018年个税改革后,目前税收递延型商业养老保险推行办法下,中低收入群体无法享受实际税收优惠,高收入群体可享受的税收优惠有限且过低。本文以替代率为基准,根据精算平衡原理构建模型,对扣除限额进行优化研究,试图测算出与新个税办法匹配且有利于多层次收入水平的消费个体享受实际税优的扣除限额。同时,本文还对不同扣除限额下开始购买保险年龄、个税起征点、个人收益率及初始收入水平这四个参数变化对实际税优额的影响做了分析,得出所测算出的扣除限额的确较现行扣除限额更为合理,并提出了相关对策建议。     

Progression and revenue effects of income tax reform

Usually, only initial revenue effects of personal income tax reforms are considered. However, a tax reform characterized by base broadening in exchange for rate reduction can reduce the income elasticity of tax revenue. In that case, the increase in revenue after income growth will be relatively smaller: the tax reform has a negative effect on revenue in the second period. Using the microtax model of the Central Planning Bureau we simulated the effects of the Dutch Oort reform 1990 on revenue elasticities and, consequently, on tax revenue. The income tax revenue elasticity declined by 17 percent which caused an additional revenue loss of 0.6 percent in 1990, rising to 3.8 percent in 1993.     

China''''s Cooperative Exploration of Oil and Gas and Its Taxation System

China' s foreign-oriented oil taxation system has, from the beginning, been based upon the positive experiences of other oil-producing countries and has incorporated common international practices. The system has been perfected over decades. It of fers more incentives than other oil-producing countries in the following four aspects: (1) Income tax has a "wide tax base and low tax rate"; (2) VAT levies a low tax rate on ma-