电子商务对传统税制的影响及中国的应对策略

电子商务对传统税制的税制原则、税制要素及税收管辖权造成了冲击,从而造成国家的税收损失。中国应在坚持税收中性和税收效率原则的基础上,完善电子商务工商税务登记制度和相关的法律法规,明确电子商务税收的主客体;同时,要密切国际合作,加强税收征管,以减少和避免国家的税收损失。     

个人所得税税收流失的经济分析

按照国际惯例和我国现行经济发展状况,我国个人所得税应该成为税收收入的主体税种。但现实地看,我国个人所得税运行效果并不理想,没有实现94税制改革确定的基本目标,税收流失严重。为此,应从造成税收流失的主要原因即税制缺位、税制缺陷和征管效率低下等方面入手,进一步完善个人所得税制度。     

两型社会背景下绿色税制研究

＂两型社会＂绿色税制的研究的关键是在针对目前我国绿色税收制度上存在的主要问题,对建立和完善我国的绿色税收体系提出若干富有成效的建议和设想,为当前税收管理实践作一些实用性研究。重点放在我国绿色税收体系构建过程中,如何对现行相关税种进行绿色化调整、建立独立的环境保护税制设计以及对绿色税收会计处理的探究上。     

WTO对中国税制的影响及其对策探讨

中国加入世贸将对我国现行税制产生许多直接、间接的影响。面对新形势,中国税制表现出很多不适应性。为了迎接挑战,一方面我们应该按照WTO基本规则改革现行税制,另一方面则应在WTO的"原则之中有例外"的框架内寻找制订具有中国特色的税收方针政策。     

WTO对中国税制的影响及其对策探讨

中国加入世贸将对我国现行税制产生许多直接、间接的影响。面对新形势,中国税制表现出很多不适应性。为了迎接挑战,一方面我们应该按照WTO基本规则改革现行税制,另一方面则应在WTO的“原则之中有例外”的框架内寻找制订具有中国特色的税收方针政策。     

汽车产业税制改革研究

当前我国汽车产业的税制体系是比较完善的,其对汽车产业的发展起到了引导、鼓励和调整的作用,然而当前我国汽车产业的税制体系也存在着税种缺失、税种规定不合理、税收功能的发挥不充分等问题。针对以上问题,有必要认清税收在汽车产业发展中的作用,进而提出完善我国汽车产业税收体系的建议。     

《多元目标约束下的中国税制优化研究——理论与实证》简介

该书是在郝春虹博士论文研究基础上出版（中国财政经济出版社）的专著,47万字。该书采用规范分析、计量经济学、数理统计方法等方法在税制优化理论文献评析基础上,按效率、公平、可持续、民主四目标分析了最小扭曲性的税制结构、基于税收正义的税制优化研究、基于可持续发展的税制优化、民主税收视角下的政府治理、中国现行税制基本性质评估、我国税制优化模式选择。     

论我国房地产税制的改革

近年来,我国房地产业发展迅猛,在国家整个税制面临改革的大环境下,房地产税制的改革尤显突出,而我国目前房地产税制却存在着租、税、费不分,费多而税少;税制结构、税种的某些规定不合理;税收优惠太宽,税基过窄;税收征管力度不够,税收流失严重;税收调控功能较弱等问题。因此,需要减费规税;开征统一规范的物业税;无需开征遗产税和赠予税;统一内外资企业的房地产税制;改革土地增值税和耕地占用税;严格征管,加快信息化建设,完善房地产登记、评估制度。     

资源税制重构的六建言

本文从分析现行资源税制存在的种种问题入手,认为对现行资源税制进行重构性的改革势在必行,新的资源税制改革首先必须正确定位资源税的征税目标,其次要重构资源税制要素,包括改革源税税率和计税依据、提高税负率、改革资源税征管体制、完善资源税制的优惠政策、构建有利于资源的合理开采节约使用、有利于经济、社会可持续发展的资源税制。     

节能减排税收政策：国际经验对我国“两型社会”建设的启示

税收是调节经济的重要杠杆,在促进节能减排和推进我国"两型"社会建设中,必将发挥重要作用。我国现行税制中也有许多鼓励环保行为、限制污染行为和鼓励环保产品发展等方面的税收政策规定,但还远不完善。建设"两型社会"应适当吸收借鉴国外有效的税收政策经验,充分发挥税收工具的专用性,显现多样化的税收功能,突出税收体系的奖限性,着力于进一步优化现行税制,充分发挥税收对环境保护的积极引导作用。一方面通过征税行为,缓解或消除行为对环境的危害,纠正因市场失灵和政策失灵带来的环境恶化;另一方面通过公平合理的税收制度,有效地聚集资金,加强环境建设,最终达到保护和改善环境的目的。     

NUMBERS

正1.98 mln units China’s auto production in May,down 4.4 percent from April6 mln Number of highemission vehicles that China plans to remove from roads in 2014 to reduce pollution3.85 mln tons Amount of carbon emission quotas that     

Beijing Embraces APEC 2014

正On November 5-11,China hosts in Beijing the 2014 APEC Economic Leaders’Week,including the Concluding Senior Offi cials’Meeting,the 26th APEC Ministerial Meeting,and the 22nd APEC Economic Leaders’Meeting.During the Leaders’Week,China also hosts the APEC CEO Summit,APEC Business Advisory Council Dialogue with Leaders,and Leaders’spouse programs.     

Shanghai–Asia's City of Style

正AT Paris Fashion Week Fall/Winter 2014-2015 in March,Chinese celebrities fitted out in gorgeous gowns featuring Eastern fashion styles attracted much kudos.As China advances further onto the world stage,Shanghai is leading the fashion charge.U.S.-based Global     

Sino-Swiss FTA Pushes Bilateral Relations to New Heights

正CHINA and Switzerland signed in July 2013 the Free Trade Agreement(FTA)in Beijing,so marking the culmination of more than two years of negotiations and legal processes.The f irst free trade pact between China and a country in continental Europe,the agreement came officially into effect on July 1,2014.China Today held an exclusive interview with David Braun,head of the Economic,Financial and Commercial Section of the Embassy of Switzerland in China,to discuss the FTA in greater depth.China Today:What is the signif icance of the FTA for     

A Change of Game Plan

正The low-price strategy is losing ground in China’s home appliance market while industrial upgrade offers the only way out By Zhou XiaoyanAt midnight on April 14,over 2,000 an-gry workers of Galanz Group,a homeappliance maker,violently smashedeverything in the canteen,workers’dormitory,production lines and supermarkets in a Galanz     

INFORMATION

正Business Lunch at Barolo For a tasty change of pace during your busy day,why not stop by and enjoy a leisurely lunch at our snazzy eatery Barolo?It’s the perfect place to meet with friends,work colleagues and business associates.Whet your midday appetite with our traditional antipasto buffet,followed by a main course of your choice from the selection of     

China's CSR on the Global Market Fast Track——An Interview with Xu Zongxiang,vice president of China South Locomotive & Rolling Stock Corporation Limited(CSR)

正IN mid-December,the last round of procurements of tramcars and subway trains in China’s mainland for 2013 was completed alongside the release of the bid result for trains for the northern extension of Shanghai Metro’s Line 11.China South LocomotiveRolling Stock Corporation Limited(CSR),the larg-     

Economic Transformation through Industrial Restructuring

ON the morning of November 24,2013,the Hebei provincial government took action to demolish 10 shaft furnaces and 16 converters at eight steel and iron plants in Tangshan,Handan and Chengde,reducing the overcapacity of iron production by 4.56 million tons and steel production by 6.8 million tons.Prior to this,by the end of October 2013,the province had cut down on steel and iron overcapacity by 2.38 million tons.Steel and iron has long been a pillar industry for the Chinese economy;however,it has become common practice to cut down overcapacity of the industry.The government work report released at the First Session of the 12th National People’s Congress explicitly stated that efforts should be made to promote the transformation of the nation’s economic growth mode and accelerate industrial restructuring.Structural adjustment to the steel and iron industry now epitomizes China’s wider economic transformation.     

Government Consults Legal Counsel

正Various departments hire advisors to ensure rule of law By Wang Hairong Guo Xiaomin,deputy chief of Chongchuan District of Nantong,east China’s Jiangsu Province,has formed a habit of consulting the district government’s legal advisor before approving documents.     

Stemming the Slump

正In a bid to boost the sagging housing market,China has relaxed lending rules for home buyers By Zhou XiaoyanWang xingli is a realtor in Beijing.Instead of resting during the seven-day National Day holiday(October 1-7),he followed a jam-packed schedule spent bustling