税收筹划税法规制的适度性

税收筹划中各方主体复杂利益的并存、冲突和变易,集中体现为国家财政权与国民财产权的对立和协调,并往往导致税收筹划税法规制中的法律"失度,"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。从总体上看,税法对税收筹划的规制呈现"失度-适度"的二元化状态;从税法理论上分析,这一规制状态根源于"个人营利性"与"社会公共性"的基本矛盾。国家追求税法对税收筹划规制的适度性,就是要平衡协调各方利益主体之间的复杂利益关系,尽量缓解和消除这一基本矛盾,以期实现税法对国家财政权和国民财产权的均衡保护。惟其如此,才能构建起新的税收筹划规制分析模式,方才推动中国税收筹划规制制度不断创新。     

A note on the monotonicity of the ES algorithm

In the study of the robust nonparametric regression problem, Oh et al. [The role of pseudo data for robust smoothing with application to wavelet regression, Biometrika 94 (2007), pp. 893–904] developed and named the ES algorithm. In the event that the ES algorithm converges, the robust estimator can be obtained through a sequence of conventional penalized least-squares estimates, the computation of which is fast and straightforward. However, the convergence of the ES algorithm was not established theoretically in Oh et al. In this note, we show that under a certain simple condition, the ES algorithm is monotonic. In particular, the ES algorithm does converge globally in the setting of Oh et al.     

试点营业税改增值税对企业的影响分析

当前我国正处于加快转变经济发展方式的攻坚时期,大力发展第三产业,尤其是现代服务业,对推进经济结构调整和提高综合实力具有重要意义,按照建立健全有利于科学发展的财税制度要求,将营业税改增值税,有利于完善税制,消除重复征税,降低企业税收成本,增强企业发展能力。     

Estimating a frequency distribution when the sampling is biased

A simple random sample on a random variable A allows its density to be consistently estimated, by a histogram or preferably a kernel density estimate. When the sampling is biased towards certain x-values these methods instead estimate a weighted version of the density function. This article proposes a method for estimating both the density and the sampling bias simultaneously. The technique requires two independent samples and utilises ideas from mark-recapture experiments. An estimator of the size of the sampled population also follows simply from this density estimate.     

分税制以后我国财权配置问题实证研究

1994年推行的分税制是不彻底的,财权配置缺乏协调性和统一性,致使各级政府在公共产品和服务提供中责权利不对称。因此,需要调整财权配置,以保证事权和财权的统一。     

电子商务间接税法律制度的国际比较及其对我国的启示

通过对世界各国对电子商务间接税立法态度与实践的分析,进行了电子商务间接税法律制度的国际比较,从而得出了对我国电子商务税收法律制度构建的启示.     

双边预约定价安排:基于税权谦抑的税收征管合作

双边预约定价安排是两国税务主管当局基于税权谦抑而进行的税收征管合作,旨在解决跨国公司关联交易的转让定价避税问题,有效避免双重征税.双边安排这种税收征管合作属于政府间特殊税收协定,是专门针对某一跨国公司关联交易中存在的转让定价避税问题,其以一般性国际税收协定为基础,属于为第三人利益而缔结的税收征管合作协定.