关于居民企业"境外所得"几个税收问题的思考

本文在参照国际惯例的基础上,对在新企业所得税法中明确企业各项所得的来源地标准、境外经济组织的税收身份、境外所得的应纳税所得额和境外所得已纳税款的抵免等问题加以论述。     

新企业所得税法中的几个征管问题

《中华人民共和国企业所得税法》(以下简称"新企业所得税法")将于2008年1月1日起施行。为确保新企业所得税法顺利实施,需要制定一部切实可行的实施条例,需要做好新旧税法的衔接工作,还需要进一步理顺现行的税收征管体制。在实施条例出台之前,本文对新企业所得税法中涉及的若干税收征管问题,如境外所得税收抵免、反避税管理、总分机构汇总计算纳税、母子公司合并纳税以及税收征管体制改革等进行了探讨。     

税收竞争、税收负担与经济发展的关系及政策选择

税收负担与经济增长的相关理论证明,适度的低税负有利于经济增长,但因税收负担不公平而形成的税收竞争格局在刺激我国经济快速发展的同时也拉大了内部差距,进一步强化了不公平竞争。随着经济全球化浪潮的加速,国际税收竞争也越来越激烈。因而,针对我国国内经济差距扩大的现实国情,改革相应的财政税收制度,采取灵活的税收竞争政策已成为保持我国经济持续快速发展的迫切要求。     

Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting

This paper deals with the so-called double dividend of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the tax structure more efficient from a non-environmental point of view, thereby raising not only environmental quality but also private incomes.     

Window-dressing in German inter-war balance sheets

German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the inter-war debate on a reform of disclosure regulation, financial experts considered the (undisclosed) tax balance sheet, which had to be drawn up separately for the corporate tax assessment, as a paradigm for adequate financial disclosure. However, due to tax secrecy they were barred from analysing tax documents. Using archival evidence, we analyse tax balance sheets as a means of assessing the reliability of disclosed balance sheets of the inter-war period. It emerges that companies overstated their profits in the mid- and late-1920s, but grossly understated them in the Nazi economy.     

Excise taxes,over-shifting,cross-elasticity,and tax revenue

This article examines cross-elasticity effects in excise taxation for markets characterized by monopolistic competition and over-shifting. Extending the constant elasticity demand model to consider cross-elasticity leads to notably different results regarding tax revenue maximization. With nonzero but weak cross-elasticity effects relative to the price elasticity, we derive a higher optimal tax-price ratio compared to prior research. With strong cross-elasticity, revenue can continually be increased by raising the excise tax. Overall, the study offers government greater incentive to use excise taxes to obtain revenue.     

Is Chinas Fiscal policy Sustainable： An Empirical Research

本文简要回顾了财政可持续性（Fiscal Sustainability）相关研究文献，选择国际标准的计量经济学分析工具，选取适当模型对中国财政可持续性进行检验，并就不同情形下的财政可持续性所对应的赤字率进行模拟分析，具体分析了不同情境下通胀、经济增长、利息支付、铸币税等因素对可持续性财政赤字率的影响。综合分析后可以判断中国目前的财政状况基本属于可持续性状态，中国财政整体上仍处于健康状态，积极财政政策仍有作为的空间，但是对于地方政府债务等需要引起高度重视。最后，本文就财政政策调整提出合理的建议。     

Stochastic optimization of sustainable hybrid generation bioethanol supply chains

This paper focuses on designing a hybrid generation bioethanol supply chain (HGBSC) that will account for economic, environmental and social aspects of sustainability under various uncertainties. A stochastic mixed integer linear programming model is proposed to design an optimal HGBSC. A case study set in the state of North Dakota in the United States is used as an application of the proposed model. The results suggest that the designs of optimal HGBSC change when different sustainability standards are applied. In addition, sensitivity analysis is conducted to provide deeper understanding of the proposed model.     

NATURAL RESOURCE ABUNDANCE,INSTITUTIONS AND TAX REVENUE MOBILISATION IN SUB‐SAHARA AFRICA

The contribution of natural resources to tax revenues has generally yielded mixed results in the literature. This study asserts that the missing link to explaining these differences is the quality of institutions. More resource revenues reduce tax revenues when institutions are poor. Using an interaction term for natural resources and institutional quality, we show that institutions are decisive for the contribution of natural resources to tax revenue mobilisation. The interaction effect is statistically significant after controlling for per capita gross domestic product (GDP), an alternative measure of quality of institutions and additional regressors. This finding is robust to different econometric specifications and the type of natural resources.     

我国开征不动产税与增强地方政府公共服务能力的思考

在物质生活基本得到满足的情况下．老百姓对医疗、教育、社会保障、公共安全以及环境保护等公共产品和公共服务的需求越来越突出，对地方政府的目标要求也不再是发展经济这一单一目标，而是更加强调其公共服务的能力。地方政府的公共服务能力在很大程度上取决于其收入能力。本文将探讨不动产税改革将如何在增强地方政府公共服务能力中发挥作用，并针对开征不动产税过程可能遇到的难点问题，提出相关对策建议。