The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

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-     

Tari–tax reforms and market access

Reducing taris and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tari–tax reform shows an unambiguous increase in welfare and government revenues. The present paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only taris, the tari–tax reform is a less efficient proposal to follow both as far as it concerns market access and welfare.     

内外经济视角破解中国出口贸易发展痼疾——“中美对话”和“平稳转型”探讨

在中国出口贸易发展受到外部环境冲击情况下,国内外学者对出口贸易规模是否能够稳步增长不断提出质疑。在此叙事背景下,通过对出口贸易的发展历程及结构失衡深入剖析,发现内部结构性矛盾才是真正威胁出口贸易持续发展的根源所在,外部需求冲击影响微弱。中美贸易差额的比较研究显示,美国对中国贸易逆差并非特例,消除贸易争端的经济手段则是顺差规模的缩小;中国探寻多元化出口贸易实践是解除贸易商品、国别结构失衡的内在要求,也是长久之计。基于中国内外经济发展运行的特殊性,对外贸易发展研究需要超越开放宏观经济学的理论认识局限。要实现出口贸易稳步发展须兼顾区域平衡目标,解除结构性枷锁。消除出口贸易的区域失衡发展困境是解决对外经济发展问题的根本之所在,制定贸易政策必须以＂省区＂这一基本层面为依据。     

上市公司社会责任信息披露：问题与对策

企业社会责任是企业与社会经济发展到一定历史阶段的产物。从长期来看,企业积极履行社会责任可以提高生产效率,增强企业凝聚力,有助于帮助企业避免风险,促进企业的持续发展。在国际大环境的推动下,我国越来越重视企业的社会责任。目前,在年报中披露企业社会责任信息已成为上市公司一项基本信息披露职责。本文分析了我国上市公司社会责任信息披露存在的问题、剖析问题的原因,并针对性提出改进建议。     

我国矿业税收的绿色化

矿业税收的绿色化是指矿业税收改革时应有利于环境保护和矿业的可持续发展。我国矿业税收中已有一些绿色化的规定,但也还存在一些问题。为促进资源节约利用和环境保护,实现我国矿业税收的绿色化,有必要将绿色化原则作为制定矿业税收的基本原则,对现行矿业所得税、矿产资源税、增值税等进行改革。     

Environmental tax policy in a model of growth cycles

Summary. The purpose of this paper is to consider environmental taxation which would control emissions of firms in a model of growth cycles. In the model presented below, the economy may experience two phases of growth and environmental quality: “the no-innovation growth regime” and “the innovation-led growth regime”. Aggregate capital and environmental quality remain constant in the no-innovation growth regime, while they perpetually increase in the innovation-led growth regime. The paper shows that the tax plays a key role in determining whether the economy stably converges to one of the two regimes or fluctuates permanently between them. It also shows that there is a critical level of the tax and that the economy obtains higher growth rates of capital and environmental quality by raising (or reducing) the tax if the initial tax is below (or above) the critical level. Received: April 2, 2001; revised version: March 21, 2002 RID="*" ID="*" This research reported here was conducted within the research project “Project on Intergenerational Equity” at Institute of Economic Research, Hitotsubashi University. I am deeply grateful to an anonymous referee for his or her insightful comments, which greatly improved the paper. I also thank Hiroshi Honda, Yasuo Maeda, Yuji Nakayama, and participants in workshops at Hitotsubashi University, Kyoto University, Nagoya University, Osaka University, University of Tsukuba, Yokohama National University, and University of Tokyo for their valuable comments and suggestions. Any remaining errors are mine.     

加强校园文化与企业文化的融合,促进高职学生职业素养的提升

高职学生能否在职场取得成功,不仅取决于他的知识和技能是否扎实,更在于其职业素养的高低。目前,高职生的整体素质难以满足用人单位的需求,其最大不足是爱岗敬业、踏实肯干、与人合作等职业素养欠缺。因此,如何以科学发展观为指导,通过校园文化建设,加强与企业文化的融合,促进学生职业素养提升,这是高职院校教育工作者面临的一个重要课题。     

从GATT第3条的解释看环境税的合法性——基于“平等对待条款”解释的视角

由于环境税会影响一国的产业竞争力,所以采取环境税的国家通常会在相关立法中制定涉外条款来保护本国产业。从GATT/WTO争端解决机制对GATT第3条平等对待条款的解释来看,GATT/WTO争端解决机制倾向于限制各国的环境规制自由,环境保护作为平等对待条款免除对象的可能性不大,环境税涉外在GATT第3条中难以获得合法性地位。     

住宅房地产税收的功能探析

住宅房地产在购销及保有环节涉及众多的税种,这些税种的税收功能存在突出差异。营业税具有突出的财政收入功能,但在收入调节方面有制度上的缺失;土地增值税具有鲜明的产业调控色彩,但征收办法的缺憾使其不能有效发挥作用;预期征收的房产税具有调节收入的功能,但在税制设计上存在征收制度和利益分配重构等制度困扰。建议针对相关税种的功能特点进行有针对性的制度改良,以促进我国住宅房地产业的健康发展。