Psychological taxing in Flemish municipalities

We analyse whether the psychological pricing in the private sector has a public sector counterpart in tax policy. Analysing the main theoretical arguments for the existence of price points, and applying them to the public sector, suggests that psychological taxing reveals itself by the use of non-0 ending tax rates. The tax rate endings of the local income taxes, which are set by 308 Flemish municipalities in the fiscal year 1998, suggests the presence of psychological taxing. Non-0 endings occur more frequently in municipalities where demand for public policy is more elastic (and where, therefore, the benefits to the politicians from setting a tax just below a tax point is higher). The pre-tax income inequality and the level of the tax rate positively affect psychological taxing. The latter effect is reinforced in those municipalities where the existing tax rate is above the average tax rate in neighbouring municipalities and below their neighbours’ minimum, although this effect has a limited effect and is offset the further below the minimum the tax is set.     

税收筹划——实现财务管理目标的有效途径

企业税收筹划是实现财务管理目标的一个有效途径,它已有机地融入了企业经营管理的全过程,应从企业的投资、筹资、日常经营及利润分配等方面加强并搞好税收筹划工作。     

税费改革后农村义务教育财力资源的配置和优化

农村教育财力资源是保证农村义务教育正常进行和健康发展的根本条件。通过对我国农村税费改革后农村义务教育财力资源供给的现状和存在问题的分析,探讨了一些可丰富和优化配置农村义务教育财力资源的可行之路。     

Exploring Neglected Dimensions of Social Policy: The SDW, Fiscal Welfare and the Exemplar of Local Taxation in England

Titmuss's Social Division of Welfare (SDW) thesis is a vitally important but much neglected element of social policy analysis. This article seeks to explore the SDW, with a particular focus on fiscal welfare. Fiscal welfare has been described as forming a hidden welfare state, and while taxation is one of the main ways in which governments affect the lives of citizens, studies of welfare pay remarkably little attention to its impact. Fiscal welfare is examined by using, as an exemplar, local taxation in England, a subject that itself is neglected within social policy. Local taxation in England is of interest because it illustrates the impact of a system of taxation on different groups of citizens, and how this can operate to the benefit of rich over poor citizens. This is because the current system is highly regressive, meaning that those on low and middle incomes spend proportionately more of their income paying the tax than do those on high incomes. What is of further interest is how within the debate about reform of local taxation, concern with regressivity becomes obscured and ceases to be the focus of attention. We are thus provided with an example of how fiscal welfare remains a hidden issue. The article concludes by arguing that social policy analysis needs to move beyond the narrow confines of social welfare and develop a broader understanding of welfare, based on the SDW.     

中美消费税法比较与WTO体制下中国消费税改革

消费税法在当今世界各国为实现可持续发展纷纷进行税收法律制度的绿色改革的大环境下越来越受到青睐。美国的消费税法历史长,现已相当完善,我国的消费税法历史短,在立法、征税范围、税率、税负、纳税环节等方面存在不足。通过对两国消费税法进行比较研究,学习和借鉴先进经验,找出差距,适当调整我国消费税法,与国际接轨。这不仅可以缩短贫富差距,实现共同富裕,也符合WTO对其成员国的要求。     

非常规油气产业财税优惠政策研究

非常规油气资源因开发难度大、开采成本高,在国内一直未形成规模生产。中国目前在煤层气开发方面制定了完整的税收优惠和财政补贴扶持政策,但非常规油气资源产业的财税优惠政策缺乏系统性,常规与非常规油气产业的财税优惠政策划分不清晰。美国、加拿大具有成熟的开发经验和辅助性的财税优惠政策,促进了非常规油气产业的发展。中国应借鉴美国经验和中国煤层气开发方面的财税政策,健全其他类非常规油气产业的财税优惠政策;优化财税优惠政策并加大优惠力度,降低企业开发非常规资源的负担。     

论税收担保的法律属性

税收担保是税法上的一项重要制度,但由于税收担保本身的特殊性,使得税收担保的法律属性在理论中难以得到统一的认识。在税收法律关系中,税收担保的法律属性对纳税人的基本权利、税收法定主义的适用范围都有很大影响,而我国相关制度却存在许多漏洞。文章结合纳税人提供担保的原因和税收担保制度的具体内容,对税收担保的法律属性进行了分析,并为我国完善税收担保制度提出了一些建议。     

论我国企业所得税制的改革与创新

2007年颁布的《企业所得税法》和《企业所得税法实施条例》,建立一套既适合我国国情又具有一定国际先进性的科学、规范的企业所得税法律制度,是开展新一轮税制改革的第一个标志性成果。新企业所得税制不仅实现了内外资企业所得税的统一,而且以统一法律、公平税负、完善税制、促进发展为立法精神和指导思想,在纳税主体、税基、税率、税收优惠、避免重复征税、反避税等方面进行了多项制度创新。     

西部自然资源开发与西部可持续发展关系刍论

确保未开发之前就生活于自然资源所在地的居民和地方社区的社会和经济利益以及可持续发展事宜,是一个决策者需要关注的重要事项。确保国家对西部自然资源的政治意义上的所有权,全面而区分层次地理解西部的可持续发展内涵和程序要求,配置自然资源开发收益时考虑开发利用活动对资源所在地所造成的外部不经济性成本以及资源税费的收缴机制是科学治理西部自然资源开发同西部可持续发展之间关系的三个重要方面。     

后农业税时代的农村税收制度研究

在后农业税时代,必须加快农村税收制度的构建。我国农村税收制度应选择以财产税为主的直接税税制,以宪政、公平等理念诠释区别于农业税的新的税收制度,并以开征土地税为主、所得税为辅的思路完成对制度的构建。