对新时期推行实耗扣税法的利弊分析

针对现时期社会中普遍存在着一般纳税人不愿与小规模纳税人发生交易以及不少企业通过乱摊乱挤成本，导致偷漏应交增值税款的现象，本文提出实耗扣税法相对于现行的购进扣税法的优点，以期对我国增值税征收体制的完善提供有益的思路。     

福利企业增值税的税收筹划——销项税额的筹划

兼营和混合销售行为的税收筹划 1、兼营与混合销售的筹划原理 增值税一般纳税人应纳税额等于增值额乘以增值税税率,增值额和经营收入的比率称为增值率,所以应纳增值税税额也等于经营收入总额乘以增值率再乘以增值税税率:营业税应纳税额等于经营收入总额乘以营业税税率.     

中国土地增值税征收问题研究——背景、效果和建议

中国是世界上少数几个开征土地增值税的国家和地区之一,自从1994年1月1日开征以来,土地增值税在增加政府财政收入、抑制土地投机行为和调节收入分配等方面发挥了重要作用;同时,在理论分析和实践操作中,对于土地增值税的征收依据、征管程序以及征收效果也出现了很多争论。通过回顾土地增值税开征背景以及近年来征收和调控效果的实证研究,系统分析了当前土地增值税征收过程中的主要问题,并提出相应的政策建议。     

试论中国碳税政策的基本框架

碳税与碳排放交易是刺激低碳经济发展的两种可供选择的政策,两相比较,碳税政策是我国现阶段的最优选择.制定碳税政策,从效率方面看,不但要考虑企业的国际竞争力问题,还要考虑产业结构问题和经济发展方式问题；从公平方面看,要考虑碳税对收入分配的影响.碳税涉及的税制要素主要有:征收范围和对象选择、纳税人、计税依据、税率等.在对碳税税制进行具体设计时,既要借鉴国外的经验,也要考虑我国的实际状况.     

国外怎么征利息税

利息税征收在国际上是一种通行的惯例。操作方法大体分美国式和日本式两种。前者的利息是与股息台在一起缴税，税率较高；后者则单对利息征收，税率相对较低。美国式利息税为利息收入的39．6％，日本式为15％。菲律宾：利息收入都要纳税，税率为20％。韩国：利息税率为24．2％。瑞士：税率较高，为利息收入的35％，均由银行代理并预先扣除。瑞典：银行存款利息收入和红利、股息、债息、房租等所有通过资本和固定资产获得的收入，都需交纳资本所得税，税率均为30％。德国：德国征收利息税，但主要是对存款多、利息收入高的人征收。一般小宗存…     

纳税人诉讼制度研究

纳税人诉讼是纳税人在其纳税人基本权利遭到侵害时提起的诉讼,包括针对在税收征收和税收使用两个阶段侵害纳税人基本权利的情形提起的诉讼。众多西方国家已建立了纳税人诉讼制度,在保护纳税人基本权利和规范政府财政行为方面起到了重要作用。我国也有必要建立自己的纳税人诉讼制度,应在《税法通则》的制定中为这一制度提供法律依据。在我国提起税务人诉讼应首先向检察机关提起申诉,只有在被拒绝的情况下才能直接向法院起诉。纳税人诉讼的被告为决定违法征税或违法使用税收的行政机关,诉讼程序准用行政诉讼相关规定。对于纳税人诉讼应设定"救济用尽"原则以限制滥诉,同时应对于胜诉的纳税人减免相应数额税款作为起诉的激励。     

完善增值税制与优化纳税环境

增值税从引进试点到全面推行至今已近对个年头，作为一个国际公认的良税，为什么在我国始终存在问题，其根本原因：一是我国增值税制度本身不完善厂是处于计划经济向市场经济、粗放经营向集约经营转变过程的中国纳税环境与先进的增值税制度不相吻合。因此，要使增值税在我国充分发挥它的优势，必须根据国情不断地研究完善增值税制，同时创造一个有利于增值税实施的税收环境。一、目前我国增值税存在的问题1．增值税避税避税是纳税人利用合法的手段来减轻税收负担的行为。新增值税运行几年明显出现避税现象，如人为造成0申报或负申报，有的纳…     

资源税改革：以煤炭为例的资源经济学分析

以煤炭为例,利用修正的E1 Serafy使用者成本法估计煤炭资源耗减成本可以证明,中国煤炭资源的开发利用存在使用者成本,并随着煤炭产量的大幅增加而迅速提高,需要通过征收从价资源税来反映煤炭资源的真实成本。计算结果还表明,1992--2009年间,中国基于使用者成本的从价煤炭资源税理论税率在2％-14％之间波动。进一步通过动态可计算一般均衡（CGE）模型分析从价煤炭资源税对宏观经济的影响,可以发现,对煤炭资源征收5％-12％的从价资源税,宏观经济成本将在可承受范围之内,而且能够反映煤炭作为稀缺性资源的耗减成本。因此,中国的资源税改革具有可持续发展的意义。     

宪法财产权与纳税人权利保障的宪政维度

宪法财产权是指公民创造的全部财产不受任何侵犯的自然法权,它由公法上的纳税人权利与民法上的私有财产权两个部分组成。依照与国家之间在先的契约原则,公民须向国家交纳自己创造的一部分财产作为国家赋税,并由此成为纳税人;宪法赋予国家与公民之间对于公民创造的全部财产的分割程序与原则,公民由此享有对国家赋税征收列支等经济政治社会诸事务的广泛参与权,这种由公民财产分割程序与原则延伸出来的政治参与权就是纳税人权利。保障宪法财产权基础上的纳税人权利,是宪政治理逻辑与历史的双重起点。     

试论转型后纳税人权利的法律保障

随着中国社会经济的发展和民主法治的推进,纳税人已逐渐从＂纳税义务人＂向＂纳税权利人＂转型,纳税人地位的转型将推动纳税人权利保障机制的重构。文章提出从实现纳税人权利宪法化;优化税务机关行政权力;规范和优化纳税服务和改革税务行政诉讼机制,建立纳税人诉讼制度等几个方面采取保障措施,以切实维护转型后纳税人的基本权利。     

Longevity of EU membership and VAT practices: Dependencies,Contradictions And Implications

The research aimed to analyze the influence of the standard VAT rate and the number of existing rates on the efficiency of VAT collection in the old and new member states of the European Union. The Student's t-test was applied to assess the significance of the model coefficients. P-values< 0.05 provide evidence that the parameter under test is significant. The study's conclusion is that a tax system containing a small number of reduced VAT rates and one relatively low standard rate of this tax is a system that will be less exposed to danger from unscrupulous entities practicing tax fraud.     

出口退税政策效应研究

1994年我国税制改革后,按增值税暂行条例的规定,实行出口货物税率为零的优惠政策,亦即出口退税。实施出口退税政策是国际通行的做法,政策的初衷是鼓励出口,但客观产生了避免国际双重征税,体现国家税收主权独立,体现税收的公平与效率以及税收的国民待遇等政策效应。     

Fiscal harmonization in view of the Euro adoption: Economic implications for Poland

In this paper, we investigate the ex ante effects of fiscal policy harmonization that might be necessary for the adoption of the common currency on economic growth in Poland using a neoclassical dynamic two-sector general equilibrium model. We study two fiscal policy scenarios. In the first one, we adjust all taxes to German and EU-27 levels, respectively, while in the second one, we change only consumption taxes to German and EU-27 levels. We find that in the first scenario, the current Polish taxes yield the highest rate of growth due to lower capital taxation. However, in the second scenario, German and EU-27 taxes yield the highest rate of growth due to the lower consumption tax on capital-intensive good. From a policy perspective, our results suggest that fiscal policy with lower taxes on capital and capital-intensive goods can generate a higher rate of growth in the long-run. In the case of fiscal harmonization, our findings propose adopting only German or EU-27 consumption tax structure into the Polish tax system.     

积极财政政策的效应分析与现实选择

以增发国债为主要手段的积极财政政策在我国近年来的经济增长中功不可没。然而 ,随着时间的推移 ,现行积极财政政策面临国债投资效益递减、并可能导致未来经济陷入“滞胀”的局面。所以 ,减税成为继续实行积极财政政策的新方向。目前适度减税的具体措施 :一是改生产型增值税为消费型增值税 ;二是完善现行企业所得税 ;三是逐步免除农业税费。     

Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain

Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one tax raise reform and two tax cut reforms) in the cultural sector in Spain. We first provide visual evidence and empirical estimates of the tax shifting and the distribution of the VAT burden between consumers and producers. We then use a regression discontinuity design to assess the causal effects of these VAT reforms on performing acts and cinema consumption (both in the extensive and the intensive margin). Several interesting findings arise from our results. First, we find that producers only passed through 45% of the VAT cut to consumer prices. Second, the effect of the 2017 VAT reduction on performing arts slightly increased the number of households consuming these cultural services, whereas the 2018 tax cut on cinema had no significant effect in the number of moviegoers (extensive margin). Third, the cultural spending per household conditional on participation (intensive margin) increased after the two VAT rate reductions. Finally, we test for asymmetries in pass-through with respect to the 2012 tax raise and we find (i) no evidence of prices responding more strongly to increases than to decreases in VAT, (ii) a symmetric response of the number of households consuming these cultural services, and (iii) an asymmetric response of the average cultural spending conditional on participation.     

Tax collection efficiency in OECD countries improves via decentralization,simplification, digitalization and education

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.     

Estimates of trade-related adjustment costs in Syria

The scope and complexity of international trading arrangements in the Middle East, as well as their spotty historical record of success, underscore the urgent need for an adequate understanding of the relative costs and benefits of participation in preferential trading arrangements and, more generally, of changes in the domestic import regimes. This paper seeks to address this problem by providing estimates of the adjustment costs associated with two broad classes of hypothetical trade policy scenarios for Syria: participation in the proposed EU-Syria Association Agreement, and border tax-related changes affecting the domestic import regime. We find that the revenue consequences of the first scenario are likely to be low if an appropriate stepwise implementation of the agreement can be ensured; our analysis of the second scenario suggests that all border taxes can be eliminated, and the number of tariff bands reduced, while ensuring revenue neutrality, if a VAT of a reasonable size is introduced.     

Effects of flat tax reforms in Western Europe

Recent success of the flat income tax in Eastern Europe raises questions about whether there is scope for such a policy reform in Western Europe as well. We address this by estimating the potential distributional impact of various flat taxes for selected Western European countries. Our simulations show that in specific circumstances a revenue neutral flat tax reform can increase income equality and improve work incentives; however, in most cases there is an equity-efficiency trade-off. We show that the specific flat tax design and the welfare state regime play a key role.     

Spillover effects of taxes on government debt: a spatial panel approach

It is claimed that tax policy is neither time- nor space-independent due to cross-border tax base mobility, which induces spillovers. Specifically, fiscal shocks in one country are supposed to have an impact on fiscal policies in other countries. Different types of taxes influence economies differently. This paper addresses the question of their impact on government debt. Within a framework of spatial econometric modeling, we evaluate the impact of capital, labor and consumption taxes on public debt in 34 European countries in 2002–2011, and find strong spatial spillovers. We show that a consumption tax and, to a lesser degree, a capital tax significantly affect the sovereign debt, and that the global relations play a leading role (i.e. dominate the local ones) in shaping fiscal policy.     

Should commodity tax rates be uniform across regions in a heterogeneous country? Evidence from India

With countries increasingly adopting the Goods and Services Tax (GST) as their system of commodity taxes replacing the myriad of sales, excise and other form of indirect taxes, there is a move towards the two features that characterize the GST: uniform tax rates across items and identical tax rates across regions. When India introduced the GST in 2017, it followed several other countries in departing from the first feature but in keeping with universal practice embraced the second feature. The chief motivation of this paper is to subject this latter feature to critical scrutiny. The study examines the four GST rates in India by comparing them with counterfactual evidence based on preference based optimal commodity tax rates estimated by taking into account regional diversity in prices and spending. The benchmarking suggests that the current top GST rates (12%, 16% and 28%) are much higher than can be justified by the optimal rates. The Indian evidence is also in favor of departing from the universal practice in GST of adopting a uniform tax across items. The paper makes a methodological contribution by proposing a procedure for calculating spatial prices that can be applied to a wide basket of items. The study provides evidence on the redistributive potential of indirect taxation by showing the progressive nature of the optimal commodity taxes. The latter result is of particular significance in developing countries where indirect taxes raise the greater share of revenue and provide an important policy tool for tackling increasing inequality. The study concludes with a list of policy lessons as the country seeks to make further changes to its GST. While there is a significant literature on harmonization of indirect taxes across countries that belong to a single economic grouping such as the EU, there is no such literature between regions within a large heterogeneous country. The present study on tax harmonization between the states in India attempts to fill this gap.