Reforming the Direct–Indirect Tax Mix

This paper provides a new framework for evaluating the welfare effects of commodity tax reforms. It is shown that tax reforms are welfare improving if and only if they satisfy the following intuitive property: on average, consumer prices fall for commodities with high marginal excess burdens. The rule is then applied to analyze a shift from differentiated commodity taxation to direct flat-rate taxation of labour income. The welfare impact of such reforms can be decomposed into two effects: (i) the increase in welfare associated with substitution among taxed commodities, and (ii) the loss in welfare associated with substitution between commodities and leisure. On balance, a shift towards direct taxation is desirable when inter-commodity substitution effects are large relative to commodity–leisure substitution effects. The analysis allows us to reconcile the apparently conflicting results of the tax reform and optimal taxation literatures.     

养老保险全国统筹、渐进式延迟退休与基金可持续

基于精算模型分析养老金全国统筹与渐进式延迟退休年龄政策对养老保险基金可持续性的影响,结果显示：全国统筹政策在短期使财政负担下降100%,长期内不能有效降低财政负担。在此基础上实施“女先男后”和“男女同步”渐进式延迟退休年龄政策能分别使养老保险累计财政负担降低6.68%和34.36%。为有效减轻养老保险基金支付压力和财政负担,应完善全国统筹政策,并尽快出台渐进式延迟退休年龄方案。     

出口退税分税制:未竟的改革

2004年开始实施的旨在减轻中央政府退税负担的出口退税分税制，在执行过程中会遇到诸如地方政府财政困难而无力承担退税义务、难以有效抑制地方政府的出口冲动和跨地区退税难以协调等问题。为保证出口退税分税制的顺利实施，就要平衡地方政府的事权与财权，建立健全政府信用体系，坚持增值税征收权利与退还义务相平衡的原则，同时还要保持政策的灵活性。     

浅议增值税税负的税收筹划

该文从增值税税负分析着手,对增值税的税收筹划进行,不同层次的阐述,为降低增值税税负提供了多渠道、多方位的筹划空间.     

论流转税税负转嫁中的增值税

运用税负转嫁理论对我国现实经济生活中的问题,尤其是对主体税种——流转税中的增值税的转嫁问题进行了详细分析。否定了“作为价外税的增值税全部转嫁给消费者”这样一种观点,指出了增值税应该由生产者负担,即生产者是设计的税负人。但增值税又具有转嫁的可能性。在此基础上,归纳了增值税转嫁规律。     

提升基层干部治理能力对策研究

在社会治理体系和治理能力不断优化和提升的环境下,基层干部队伍建设逐渐规范和正规,但是在部分地区,一些老旧保守的思想依然存在,基层干部对政策的理解和实施也存在不同程度的问题。在脱贫攻坚的决胜阶段,要及时快速地解决基层干部内部存在的问题,才能解决好政府和人民群众之间的问题,逐渐完善基层建设。     

农村税费改革中存在的问题及对策

农村税费改革后,农民的负担减轻了,但税费改革中新出现的一些问题严重影响了税费改革的进程和效果。我国农村税费改革存在着城乡之间、城区与非城区农民之间负担不均衡、农村义务教育投入严重不足、村级经费短缺等亟待解决的问题。为此,应采取加大农村政府机构改革的步伐和力度、加大对农村义务教育的投入、加大中央和省级两级财政转移支付力度等措施,进一步完善农村税费改革。     

税收与经济增长关系的文献综述

国内外学者对税收如何影响经济增长的问题进行了较多研究,既包括理论研究也包括经验分析,但相关研究并未得出一致的结论。本文分别从国外研究与国内研究两个方面,对相关文献进行梳理和总结,分析税收与经济增长的相关性,进而获取有益的启发,以期对政府制定合理的税收政策提供一定的帮助。     

Administrative cooperation and disease control in cross-border pork production

In recent years, the continuous structural change in the value chain of modern food production has been characterised by an increasing international division of labour among manufacturing companies. A regional specialisation of primary agricultural production is especially apparent in meat production. Thus, the German–Dutch border area has developed into a region of unprecedented intensive pork production. While The Netherlands specialises in piglet production, the production of fattened pigs continues to grow in northwest Germany. As a result of this increasing transnational value chain development, German imports of Dutch piglets have risen continuously since 2000. However, this structural interweaving of pork production between The Netherlands and Germany has resulted in many new challenges for the cooperation between the various participants and in particular for the administrative authorities in the field of food and feed safety as well as efficient animal disease control. The motivation for this exploratory study stems from the lack of scientific work on this topic to date. The aim of this research is to illustrate the relevance of functioning cross-border cooperation in the food sector, using commodity flow structures and disease spread analysis. Results indicate that cross-border cooperation between authorities during a CSF epidemic can reduce the risk of recurrence and the duration by 50%.     

网络金融电子证据问题研究

随着互联网的不断普及应用,传统的金融概念也发生了深刻变化,以电子货币、网络银行、电子证券为代表的网络金融的出现,给我们如何确保网络时代国家的金融安全提出了新的课题.网络金融活动中电子证据已经大量地出现.本文立足网络金融的基本概念和过程控制要素,对网络金融电子证据的概念、电子证据效力的法律认证、电子证据的举证责任分配等方面进行了总结与探讨.