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.     

应税所得视角:所得税法与民法之有机结合

所得税中的“所得”是纳税人依民事活动所获得的各项财产,因此所得税的征收实际上会影响到纳税人的财产所有权。因而作为公法的所得税法与确认和保护私人财产的民法之间存在密切的联系。长期以来人们认为所得税法是关系国家财政收入的法律制度,而民法是调整私人主体的财产关系的法律,二者之间没有必然的联系,然而如果没有民法对财产关系的调整,那么所得税的纳税主体、征税对象等问题将无法确定,因而,探讨二者之间的关系在研究税法的过程中尤为显得重要。     

税收分成如何影响企业创新——来自我国上市工业企业专利申请量的证据

基于我国1081家上市工业企业的面板数据,采用市级政府企业所得税分成率衡量税收分成。研究发现,税收分成与企业创新间呈显著的“倒U”型关系,即随着税收分成程度的提高,其对政府的“征税激励”将超过“税基保护激励”,导致税收分成对企业创新的影响从促进转为抑制。进一步考察企业所有制和行业性质对这一非线性关系的调节作用,结果显示：国有企业曲线的形态更加陡峭、转折点发生左移、创新整体水平更低;高科技企业的曲线更加陡峭、转折点发生右移、创新整体水平更高。     

民族自治地方的税收自治权研究

民族自治地方享有相应的税收自治权是符合民族区域自治制度和分税制基本要求的,但现实中税收自治权的行使还存在着一些制度障碍。应改革财税体制,授予民族自治地方适当的税收立法权,确立自治地方的主体税种,并进一步完善财政转移支付制度。     

房地产税收、公共服务供给与房价——基于省际面板数据的实证分析

利用中国大陆1998—2009年的省际面板数据研究地方房地产税负、公共服务供给与房价间的关系,结果表明:在整体层面,房地产持有税、交易税与房价显著负相关,而公共支出强度与公共服务水平则与房价显著正相关,并且公共服务正资本化效果大于房地产税负的负资本化效果,人均收入水平与人口密度同样与房价正相关;在区域层面,东部地区房地产税负对房价的影响较大,而在中西部地区,人均收入水平与人口密度则是影响房价的最重要因素。     

当前我国税制的“税负刚性”特征、效应及政策建议——基于2013-2016年制造业上市公司数据的实证分析

2012年以来,我国经济增速明显放缓,经济结构面临重大调整,制造业普遍盈收水平下滑,而企业的利润税负水平却明显上升,\"税负重感\"增加。究其原因,是我国以流转税为主的税制存在\"税负刚性\"的特征和效应,实则反映了我国税制改革的迫切性。文章利用2013—2016年我国制造业上市公司的全样本数据,证实了\"税负刚性\"的存在性和显著性,并进一步结合其结构性效应的分析,对当前的税制改革提出了相应的政策建议。     

房地产税、市场结构与房价

本文在住房流量模型的基础上,构建了一个购房者和开发商的住房市场局部均衡模型,考察了完全垄断和完全竞争情形下房地产税与房价之间的关系。结果表明,无论何种市场结构,提高房地产税均导致房价下降;住房市场垄断性越强,房价越高,房地产税对房价影响越大。笔者对1996-2008年中国33个大中城市数据的检验发现,市场结构对房价影响大于房地产税。房地产税增长率每增加1%,房价增长率将减少0.03%;勒纳指数每增加1%,房价增长率将增加0.16%。房地产税与市场结构相互作用将使房价上涨,但影响微不足道。因此,对住宅开征房地产税,将对房价上涨有一定限制作用,但不能有效抑制房价上涨,而增强住宅市场竞争性、降低开发商垄断具有显著效果。     

浅谈施工企业营业税纳税筹划

纳税筹划是企业为达到延缓税负或减轻税收负担,充分利用税法中提供的一切优惠条件的合法经济行为。施工企业实施纳税筹划,主要是针对企业在营运过程中所发生的各种业务收益,采取合理、合法的技术手段进行节税筹划。施工企业只要纳税筹划得当,用好用足国家各种税收政策,可以合理合法地节税,并从中受益。