我国信托税制基本问题刍论

信托制度成为不少企业避税的工具,但我国的信托税收缺乏专门法律规定,只能适用普通税法,这导致了包括重复征税,纳税主体不明确等系列问题。同时我国对于证券投资基金单独的税收优惠使得证券投资基金的税收与其他信托的税收处于非常不公平的境地。文章提出几点建议,以期对我国信托税制的构建有所帮助。     

农村税费制度改革对乡镇财政收支的影响及对策研究

自2000年以来的农村税费制度改革,在减轻农民负担方面取得了重大成就,达到了其最初的目的。但农民负担减轻的同时就意味着乡镇财务收入的减少,这必将对乡镇的财务收支产生影响。本文以乡镇的财政为切入点,主要论述了中国农村税费制度改革对乡镇级别财政收入和支出的影响,通过乡镇收入和支出分开论述,改革前后对比,阐明了中国农村税费制度改革这一历史性变革对乡镇级别财务收支的影响,以期引起人们的注意。最后,就农村税费制度改革对乡村财务收支产生的不利影响,提出了几点不成熟的看法,以保证中国农村税费制度改革顺利进行。     

中国农村金融的法律控制体系构建

在农业发展面临转型与升级、农村经济增长进入新阶段的关键时期,农村金融体系中仍存在许多不利因素,成为制约"三农"问题的瓶颈之一,建立农村信用社为主,农业发展银行、农业银行为辅,完善农村保险制度,建立集合作性、政策性与商业性"三维"特征的农村金融体系,完善农村金融法制建设以引导和规范农村金融改革显得尤为重要。     

论中国特色经济体制改革道路(上)

本文从以下9个方面归纳和总结了中国特色经济体制改革道路:改革的理论指导:注重发挥理论创新的先导作用;改革的性质:将第二次革命和社会主义制度自我完善相统一;改革的方向:以建立社会主义市场经济体制为目标;改革的方式:以渐进式稳步推进市场化;改革与发展的关系:视发展为改革的目的;改革与稳定的关系:以稳定作改革的保证;改革与开放的关系:注重市场化与国际化之间的相互推动;改革的协同配套:推进全方位改革;改革的推动力量:注意发挥基层和领导层的合力作用。全文分上、下两期刊登。     

Tax schemes in a class of differential games

This paper evaluates tax schemes in a class of differential games. The results indicate that there are many tax schemes that support efficient resource usage, but each may fail to implement the targeted resource because of the multiplicity of equilibria. Since all of the equilibria are subgame perfect, it is difficult to predict which specific one arises. Care must then be taken in using a tax scheme as a remedy for the “tragedy of the commons.” The advantages of other policy instruments (including command-and-control regulation and a tradable permit system) are also discussed. I am indebted to Gerhard Sorger, Koji Shimomura, and two anonymous referees for their helpful comments. The detailed suggestions of one of the referees in particular have markedly improved the paper. Any remaining errors are mine. Partial financial support from MEXT KAKENHI(11730017, 18078004) is also gratefully acknowledged.     

税收调控与经济可持续发展研究

税收不仅是筹集财政收入的重要手段,而且还是宏观经济调控的重要工具。税收工具在协调经济发展与保护资源环境之间矛盾时具有其他经济政策不可比拟的优越性。本文从介绍税收在调控经济持续发展战略中的优越性入手,从资源的开发利用、环境保护和促进技术进步等方面分析我国现行税收制度在调控经济持续发展过程中存在的不足,并提出了深化税收制度改革的相关建议。     

文化产业市场化的价值导向

文化产业的体制改革意义重大,文化产业的体制改革及产业发展必须市场化,在市场化的同时要有正确的价值导向.文化产业的体制改革应适应市场化要求,建立健全完善的现代文化市场体系,在以人为本的基础上相应建立起现代文化企业管理制度.文化产业的产品要适应市场化要求,能及时满足市场需要,同时文化产品应能感染人、影响人、鼓舞人、激励人、引导人、教育人并帮助其形成正确价值观,以构建和谐文化、和谐社会为服务目标与宗旨.文化产业的效益要在市场中实现,应追求社会效益与经济效益的统一.     

What drives entrepreneurs underground? The role of tax morale

Using novel cross-country data, we examine whether and to what extent tax morale impacts informal entrepreneurship. Employing instrumental variables strategy, we find that countries with higher tax morale enjoy lower informal entrepreneurship.     

The Tax Knowledge of South African Trainee Accountants: A Survey of the Perceptions of Training Officers in Public Practice

This empirically-based, exploratory study outlines the framework of chartered accountants' tax education and training in South Africa and focuses on training officers' perceptions of the existing tax knowledge of trainee accountants when entering into a training contract after completing their university qualification. The study identified the respondents' satisfaction with the performance by ‘entry-level’ trainee accountants of their duties. The results indicated that, although the educational background of trainee accountants was for the most part adequate, these trainee accountants were not sufficiently able to perform their duties when entering into training. The implication of this study is that the syllabus setters and educators should review the practicality of the current tax syllabi's content for the education and training of aspirant chartered accountants in South Africa.     

Why DCF capital budgeting is bad for business and why business schools should stop teaching it

The targeted readership of this article are tax educators employed outside the USA and other readers who are interested in tax education and research within the USA. After briefly outlining key features of the US tax system, the article describes the ‘traditional’ approach to tax teaching and documented concerns with this approach. A number of alternative approaches to tax teaching stemming from the work of the Accounting Education Change Commission are described. In addition, a synopsis of prior tax education literature from the USA is presented so that interested readers can further investigate some of the specific techniques described. The pendulum of tax teaching in the USA has swung between a rule-oriented lecture format and a more abstract economic analysis. Now, the current concensus appears to prefer an eclectic approach with a combination of teaching methods, testing techniques, case, economic, and rule-oriented content. Although the underlying tax laws throughout the world obviously differ, it is suggested that the possibility that effective delivery strategies may be universal.