对售房时代收费用收取方式的土地增值税税收筹划

房地产企业在纳税人中现已是纳税大户，收入高低也决定了他们纳税金额的大小，为了合理合法地少交税款就必须进行税收筹划。本文就房地产企业在售房时代收的各项费用缴纳的土地增值税进行筹划，得出最佳的税收筹划方案。     

浅谈契约思想在纳税筹划中的应用

<正>随着社会经济的发展,税收筹划逐渐成为纳税人理财和经营管理体系中不可缺少的一部分。特别是我国加入WTO后,税收筹划对于企业经营更为重要。     

企业对增值税税务应进行合理策划

税务筹划是企业针对现行税收管理法规制度和有关政策,合理谋划生产经营各个环节的决策,为尽量减轻税收负担而制定的一种财务安排和纳税规划。它不仅与偷税、逃税、骗税等违法行为截然不同,而且与避税也不能简单地划等号。它具有以纳税人或企业法人为行为主体、以不违反税法为前提、以追求税收负担最小化为目的的特性。企业从事生产经营活动,最基本和最直接的目的是为了获取盈利,而减轻税负是企业保证其利润水平的措施之一。实际上,税收贯穿于企业生产经营活动的全过程,在经营中依据税收固定征收的特征,将税务筹划纳入企业成本的管理当中,作…     

纳税人心理负担成因分析及对策建议

纳税人心理负担是纳税人在办税过程中因心理压力较大而产生的如不安、厌烦、忧虑、紧张、恐惧等情绪。从心理学角度看，心理负担过重，纳税人“往往会采取一种要么斗争、要么逃避的反应”，从而提高税收遵从成本。尽管心理成本理论上无法准确计量，但在引导纳税遵从、构建和谐税收环境上起着举足轻重的作用。在一定的条件下，心理成本和货币成本是可以相互转换的。     

企业采购环节的税务管理和税收筹划的风险控制

企业为了实现规模化的生产,也就需要大批量的材料采购。企业的采购环节是税收成本的高发环节,若加以科学的筹划,税收成本是可以控制的。本文从加强企业采购环节税务管理及风险控制措施入手,结合企业采购环节的案例,说明通过税收优惠、税收筹划等一些合理合法的避税方法可以达到降低企业经营成本、实现企业利润最大化、增强企业市场竞争力的目的。     

治理税收流失的对策建议

税收是财政收入的主要来源。近年来,我国的税收连续增加,但在这样的良好环境下,税收流失现象也变得严重,流失额趋于增加。众所周知,税收流失就代表着财政收入减少,还会影响社会资源配置的有效性,使纳税人之间对税收分配的负担很不公平,导致社会对税收政策的心理失衡从而造成恶性循环,对经济社会发展带来巨大的消极影响。因此,理性分析税收流失的原因和解决对策,对促进依法治税、促进社会经济有序健康发展有着重要的现实意义。     

浅谈中小企业税务风险化解及防范

中小企业税务风险通常指企业未能遵守国家税务法律法规而导致企业未来利益受损的可能性,企业应纳税而没有纳税,将来面临补税、罚款、加收滞纳金。中小企业的税务风险主要表现为:中小企业故意违反税法产生的税务风险;企业非故意违反税法产生的税务风险;税收政策调整或主管税务机关责任带来的税收风险;企业税收筹划带来的风险。中小企业防范和化解税务风险的举措表现为:牢固树立税务风险意识;提高涉税人员的业务素质;建立健全企业税收控制制度;营造良好的税企沟通机制。     

企业增值税的纳税筹划之我见

随着我国社会经济的快速发展,越来越多的企业开始进入国际市场,面对激烈的国际竞争,企业的纳税筹划逐渐受到了重视,做好纳税筹划是使企业又好、又快发展的重要措施。企业的增值税是税收的一种,如何做好企业的纳税筹划,是企业亟待解决的问题。本文主要是在法律范围内对企业的增值税纳税筹划提出几点建议:     

大企业税收事先裁定制度研究

根据《税收征收管理法修订草案(征求意见稿)》,税务机关应当建立纳税人适用税法的预约裁定制度。这意味着随着税收征管改革不断深化,税收事先裁定制度的真正落地将在我国迎来重大突破。需要在我国税法中确认税收事先裁定制度,使其成为新的征管模式建设重要的制度支点。该制度对体现税收法定原则和信赖保护原则、延伸税法预测作用、拓展纳税服务空间、降低税收风险、提高纳税遵从度有重要意义。当然,在模式与具体制度选择与执行程序设计上还有一系列问题需要认真探讨,深入研究。     

浅谈下岗失业人员再就业税收优惠政策

再就业税收优惠政策存在的问题税收优惠是国家在税收方面给予纳税人和征税对象的各种优待的总称,是政府通过税收制度、按照预定目的,减除或减轻纳税义务人税收负担的一种形式。目前再就业税收优惠政策方面存在的问题日渐突出,不利于下岗失业人员的再就     

Back and Forth and Beyond

The Journal invited Tom Andersen, author of major pioneering work on the reflecting team, and his colleagues, to offer comment on The Reflecting Team Process in Training. We thought such a north-south dialogue was in keeping with the spirit of reflecting teams, and the team members in Melbourne and Tromsø agree — Editor.     

Time and aging--mechanisms and meanings

A recent European Molecular Biology Laboratory Conference on Science and Society entitled "Time & Aging--Mechanisms & Meanings" fascinated scientists from different research areas as well as nonscientists. Topics discussed included not only the biological aging process but also the psychological effects of aging and social influences that affect this process.     

Arts and Crafts and Reconstruction

Abstract

This paper examines the role of arts and crafts in reconstructing communities after times of upheaval, their use in creating employment opportunities, and their impact on the nature of South African art history. It looks at craft initiatives during and after the Johannesburg World Summit on Sustainable Development in 2002, and draws parallels with early twentieth-century initiatives, particularly those of Florence Phillips, who founded the Johannesburg Art Gallery in 1910, Emily Hobhouse, who established Boer home industries, and the South African National Union, which promoted the manufacture and use of local products.     

Sexual Compulsivity and Sexual Behaviors Among Gay and Bisexual Men and Lesbian and Bisexual Women

Within the existing body of research, the information pertaining to sexual compulsivity (SC) among women, both homo- and heterosexual, remains rather limited in comparison to men. The aim of this study was to assess the prevalence of SC in a community sample of gay and bisexual men and lesbian and bisexual women and to identify differences in sexual practices based on classification as sexually compulsive within gender. Supporting previous research, the findings indicated that gay and bisexual men were significantly higher in SC when compared to lesbian and bisexual women. Similarly, sexually compulsive gay and bisexual men were more likely to report drug use with sex than their non-sexually compulsive peers, suggesting that “party n' play” may play a larger role for men with SC. In addition, the findings demonstrated empirical support for the proposition that lesbian and bisexual women with symptoms of SC were more likely to engage in specialized sexual behaviors in comparison to their non-sexually compulsive peers. These data suggest that SC manifests differently in gay, lesbian, and bisexual men and women.     

Thinking and Speech and Protocol Analysis

Some form of verbal report—that is, a research participant' s concurrent or retrospective verbal account of thought processes during problem-solving activities—has been used throughout this century as the database from which psychologists have developed theories of human mentation. Newell and Simon (1972) and Ericsson and Simon (1980, 1993) have provided extensive justification for using one such method, protocol analysis, as a tool for investigating cognition from an information-processing (IP) perspective. Their arguments have characterized protocol analysis as a methodology capable of providing evidence of the ways in which people attend to information stored in short-term memory to solve problems, with the evidence providing them with the grounds from which to generate models of human cognitive processes. A different view of protocol analysis is available from the perspective of cultural-historical activity theory (CHAT) based on the work of Vygotsky (1987), Leont'ev (1981), and others, and its concern with the mediation of human development by culturally and historically grounded signs and tools. Because of its emphasis on culturally channeled development, a CHAT perspective views speech, including the speech that serves as evidence for cognition in psychological research, as a tool that potentially enables changes in consciousness. In this article I outline a CHAT perspective that accounts for protocol analysis along three key dimensions: (a) the relation between thinking and speech from a representational standpoint, (b) the social role of speech in research methodology, and (c) the influence of speech on thinking during data collection. The purpose of this discussion is not to refute the IP perspective on protocol analysis but to illustrate how this method can be viewed through a CHAT lens and to identify alternative assumptions that must be made to use it from a CHAT perspective.