促进中小企业发展的税收对策研究

中小企业在国民经济中具有重要的地位,在提高人民生活水平、缓解就业压力、稳定社会秩序等方面发挥着重要作用。然而,中小企业由于规模小、资金少、风险大、缺乏竞争力,很难与大企业相抗争,在市场竞争中往往处于被动局面。为此,各国政府纷纷出台多种政策扶持中小企业发展,其中税收政策是各国使用最为普遍的政策工具。我国中小企业税收的缺陷目前我国中小企业所完成的税收占全部税收收入的43.2 %。但是随着中小企业在国民经济和社会发展中地位的不断提高,原有税收优惠措施针对性不强、内容零散、形式单一以及支持力度小的缺陷也暴露了出来,使…     

中小企业税收筹划的一般途径与方法

纳税人为争取合理的涉税负担,履行准确的涉税义务,避免无谓的涉税处罚,获取意外的涉税收益而对自己的涉税行为所进行的运筹和计划,可概括为税收筹划。财政部研究所梁凤云硕士编著的《税务筹划实务:纳税人节税指南》中对税收筹划这样定义:纳税人在税收法律许可的范围内,当存在许多纳税方案可供选择时,通过经营、投资、理财、组织、交易等事项的事先安排和策划,以达到税收负担最小或税收收益最大为目的的经济行为。广大的中小企业由于在投资、规模、资金、资源上不具有优势,税收筹划就显得更为重要。税收筹划产生的原因1.税收筹划产生的客观原…     

美国促进中小企业发展的产业政策及启示

中小企业是市场繁荣的根基,已成为促进各国经济增长的重要推动力量和增加就业的主渠道。美国人把中小企业称为“美国经济的脊梁”。但在中国,目前对中小企业发展的认识还没提升到战略的高度。在实践中,甚至还存在着轻视或歧视中小企业发展的问题。本文就美国对中小企业所采取的政策进行剖析,借鉴其成功经验,以利于我国制定促进中小企业发展的相关政策。美国对中小企业的产业扶持政策中小企业的弱点主要表现在四个方面:一是筹资难;二是名气小,很难招聘到高素质的人才;三是规模小,经营管理成本高,规模经济效益相对较低,开发市场的能力不如大型…     

应加大对中小企业的税收支持政策

中小企业在我国国民经济中占重要地位。然而与此极不适应的是,我国给小企业的税收优惠很少,部分地妨碍了中小企业的发展。笔者认为,我国当前税收优惠政策应从以下几个方面加强对中小企业的支持。1.实行有利于中小企业增加自有资金的优惠政策当前,我国中小企业由于直接融资渠道和间接融资渠道均受到极大的限制,企业融资困难,严重妨碍了企业的发展。在这种情况下,加强对我国中小企业内部融资的优惠和引导,对中小企业的发展意义重大。提高中小企业内部融资能力的途径有两种。第一,提高企业的内部积累。为此,在放宽对中小企业纳税人认定标准的基…     

促进民营中小企业发展的市场准入政策研究

影响民营中小企业发展的市场准入障碍(一)观念歧视由于受计划经济观念的影响,我国的政策执行观念上难免存在着“重国营轻民营[(\241\261)(\241\242)(\241\260)]重大轻小[(\241\261)52.6(\241\242)(\241\260)]重外商投资轻民间投资”的认知偏差,造成了对民营中小企业的实质性歧视。(二)成分歧视目前与公有制经济、外资形式的经济成分相比,民营经济在实际经济生活中仍然处于“次国民待遇”。从政策待遇上看,过去我们按经济成分制定不同的政策,结果形成公有制企业、外资企业、民营企业在市场经济活动中的不公平。其中以民营企业的政策待遇最低,…     

企业国际的避税风险和对策研究

在全球金融浪潮的推进下,国际税收领域迎来了新一轮的变革:OECD经合组织发布新版的转让定价指南和税收协定范本;来自包括中国在内的67个国家和地区的政府代表共同签署了《实施税收协议相关措施以防止税基侵蚀和利润转移(BEPS)的多边公约》、欧盟推行反避税指令、中国加入CRS框架体系、等等,企业国际避税方面的风险不断加大,通过对BEPS框架的研究,探讨企业国际的避税风险和对策研究。     

破解融资困境 促进中小企业健康发展

中小企业是国民经济和社会发展的重要力量。据统计，截至2008年底，中小企业占全国企业总量的99％．解决了75％的城镇就业，创造的GDP占全社会比重达60％。中小企业在满足人们多层面需求、实现社会化专业协作、追求创新和增加社会就业总量等方面发挥着越来越重要的作用。然而发挥如此大的作用的如此数量众多的中小企业，却很难获得银行的青睐，     

完善廊坊市中小企业融资担保体系的研究

中小企业的兴衰直接影响地方经济的发展,一个完整、高效的融资担保体系是促进中小企业发展所不可或缺的。文章对廊坊市中小企业融资担保的基本情况进行了调研,分析了廊坊市中小企业融资担保体系存在的问题,进而有针对性地提出了建议。     

完善中小企业社会化服务体系的探讨

中小企业是发展中国家的重要经济基础。与发达国家相比,发展中国家经济基础相对薄弱,企业组织形式也相对滞后。经验表明,富有成效地参与国际竞争的往往是那些中小规模的企业,这些企业机制灵活,能够顺应国际市场要求,及时调整经营体系;同时在由跨国公司主导的国际市场上,由于其重要的补充作用而得到了相对稳固的市场份额。需要注意的是,我国国内所界定的大中型企业,用国际市场的标准来衡量,其资本规模乃至竞争能力大多处于中小企业地位。在进—步开放的条件下,我国必须用国际标准来重新界定国内企业规模。与此同时,政策制定的基础也应该作适…     

Mental accounting of income tax and value added tax among self-employed business owners

Mental accounting describes a series of cognitive operations that help organize financial activities and facilitate money management. Self-employed taxpayers who make use of a separate mental account for future income tax payments or collected value added tax (VAT) might find it easier to declare their taxes correctly than taxpayers who do not. This study used a questionnaire to investigate whether self-employed taxpayers (N = 350) use mental accounting to manage their income tax and VAT obligations, whether mental accounting relates to tax knowledge, business and personality characteristics, and to what extent mental accounting is related to intended tax behavior. Our results reveal that some taxpayers mentally segregate taxes from turnover (segregators) while others do not (integrators). We found small differences in mental accounting between income taxes and VAT. Moreover, confirmatory factor analyses suggested that tax knowledge and mental accounting are distinct constructs. Segregation of taxes was related to lower impulsivity and more positive attitudes toward taxation. Individuals who stated they segregate taxes due from turnover more often claimed to run financially prosperous businesses. Mental accounting was not related to intentions of evading taxes, but individuals with higher mental accounting scores reported more pronounced levels of tax planning. While our research design does not allow drawing causal inferences, these findings could suggest that increasing self-employed taxpayers’ ability to organize their financial activities might be a promising strategy to strengthen the competitiveness of their businesses.     

The slippery slope framework on tax compliance: An attempt to formalization

Kirchler, Hoelzl, and Wahl (2008) presented with the so-called ‘slippery slope’ framework a new approach to understand tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and fines on the one hand, and building a trusting relationship with taxpayers by services and support on the other hand. In this paper, the slippery slope framework is formalized by assuming two groups of taxpayers: compliance-minded and evasion-minded persons. Defining reaction functions for persons of both groups with respect to coercive and persuasive power instruments of tax authorities, the typical slippery slope picture emerges that characterises the authorities’ work. As a consequence, both groups of policy tools are considered necessary to generate tax compliance. In addition to that, it is shown that coercive and persuasive power may be substitutes or complements to each other, depending of the parameters of the taxpayers’ reaction functions. As a further crucial determinant of tax compliance, the behaviour of the fellow citizens with respect to taxpaying is identified.     

全面落实科学发展观积极稳妥推进城镇化——实现城市经济社会又好又快发展

一、工业化、城镇化形影相伴 党的十七大报告提出了工业化、信息化、城镇化、市场化和国际化。“五化”加上发展现代农业和建设社会主义新农村．实质上就是我们全面建成小康社会．进而基本实现现代化的具体内容。“五化”互联互动，特别是工业化和城镇化，可谓形影相伴。     

One nationalism and two systems: the parallel regulations of Taiwan's marital immigration policies

By investigating the regulation differentials between Chinese spouses and foreign spouses in Taiwan's marital immigration program, this article shows how a restrictive border policy reflects the characteristics of Taiwan's contemporary nationalism. This article notes that the similarities in language, culture and ethnicity are not key elements in the construction of Taiwan's contemporary nationalism. Instead, the uncertain condition of sovereign identity constitutes the nationalist agenda in Taiwan. Taiwan's nationalism is accordingly contingent upon the discursive externality of a Chinese spouse. The discrimination against Chinese spouses is primarily politically motivated.     

Tax evasion, tax morale and policy maker's effectiveness

This paper aims to show that aggregate tax evasion may be largely explained by tax morale and that tax morale is dependent on the taxpayers’ intrinsic attitudes to honesty and social stigma. The theoretical hypothesis is that these attitudes are influenced by the taxpayers’ perceptions of the size of tax evasion as well as by their perceptions of the policy maker's effectiveness in exercising control over the relevant macroeconomic variables and safeguarding the interests of citizens. Applying Gordon's [Gordon, J.P.F., 1989. Individual morality and reputation costs as deterrents to tax evasion. European Economic Review 33(4), 797–805] framework, a dynamic model of aggregate tax evasion is proposed whereby multiple equilibria may emerge. Econometric analysis on Latin American countries supports the assumptions made in the model.     

Possible reasons for tax resistance in South Africa: A customised scale to measure and compare perceptions with previous research

Tax resistance takes two major forms, namely tax avoidance and tax evasion both of which diminish a government's tax receipts. Limited research on taxpayers’ perceptions has been conducted in South Africa. A study was undertaken in order to determine the perceptions of South African taxpayers about various aspects with regard to taxation. There are no standardised scales to measure taxpayers’ perceptions. The reasons for evading taxes, however, have been explored by both economists and psychologists. This article elaborates on the design of a measurement tool for determining taxpayers’ perceptions taking previous research into account. In addition, this article assesses whether findings from the current research substantiates earlier research. The results of the current study confirmed the majority of findings from past research. The significance of this study is emphasised, in that it builds on previous research, utilising insights from several disciplines and various theoretical perspectives.     

Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Individuals often do not take taxes correctly into account, which results in distorted or unexpected investments. We shed further light on the discussion of such behavioral tax perception biases by analyzing intrinsic and extrinsic effects on investment decisions. We study two dimensions: (1) the influence of emotions and perceived risk (individual dimension, intrinsic effects) and (2) the influence of available tax information by varying tax complexity and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure such that the subjects are confronted with exactly the same choices in net terms in a situation with or without a capital gains tax. This design allows us to identify pure tax perception biases. We show that both dimensions are able to explain tax perception biases. In particular, we find evidence that perceived risk is lower and consequently willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax complexity is high and tax salience is low.     

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.