农业税负的公平性——基于区域角度的研究

文章基于税种、人口、土地、财政、税收等因素,系统计算并比较了省际问、区域问农业主要税收的整体水平和各类农业税收相对水平,初步分析了各类因素问的内在联系;初步探讨了农村税费改革的总体方向、改革的重点和难点、不同地区改革重点的选择以及是否应取消农业税等问题.     

Retrenchment Reconsidered: Continuity and Change in the Post-authoritarian Institutions of Chilean Social Policy

This article analyses the evolution of four social and economic policies reformed under the Chilean military dictatorship – the value-added tax, the health-care policy-making structure, the health-care finance system and the pension system. It argues that the very institutional features that the military government designed to ensure long-run policy persistence have, in fact, facilitated dramatic transformation of these policies after the return to democracy. The findings of this article, particularly the unintended effects of institutional reform, question received notions regarding the logic of institutional 'lock-in' and path dependence in the analysis of welfare regimes.     

试谈存货计价方法不同对企业税负的影响

在市场经济条件下，存货约占资产总额25％——50％，如此高的资产占有率，如果企业不能积极有效加以利用、管理，势必会导致资金的大量闲置浪费。存货管理的重点是计价问题。计价方法选择不同，导致存货的价格、成本、利润不同，最终影响企业税负。     

论我国房产税的功能与改革

在住宅房产的范围内,从征收范围与税率制度两个角度来看,不同的税制设置对房产税功能的影响各不相同。房产税改革的目标应是促进税负公平,适度控制过度需求和调节社会财富差距,所以应适时对全部房产开征保有环节房产税,并建立简便有效的超额累进税率制度,设定合理的起征点。     

制度“症结”与房地产市场宏观调控

房价和宏观调控是我国房地产市场的永恒话题，在简要回顾两者关系后，指出以需求和供给为导向的宏观调控已陷入政策陷阱，须从制度视角重新审视房地产调控政策。在重点分析了房地产市场的四大制度“症结”后，指出制度扭曲是房价居高不下、保障性住房供给不足和政策失灵的根本原因，唯有从制度重建的角度出发才能摆脱政策陷阱，维护房地产市场的健康发展。     

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.     

税收竞争理论文献综述

本文从税收竞争理论的起源到发展对税收竞争文献进行了综述。基础的税收竞争模型讨论了资本税竞争的效率损失问题,发现资本税的竞争会导致过低的税率和公共品供给水平。此后,在基础税收竞争模型中加入非对称竞争、劳动的移动、多种税收工具、不完全信息、不完全竞争和承诺问题等因素,发现税收竞争也有提高效率的作用。与最初的税收竞争文献相反,近来的研究发现垂直税收竞争和双边税收协定也会导致过高的税率和公共品供给水平。     

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。     

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.