浅议税收体制改革

随着税收制度的几经改革,中国特色社会主义税收体系已初步形成,不论是增加国家财政收入还是调节国民收入的分配,都发挥着重要作用。我国税收制度发展进步的同时,也暴露了一些不足,没有全面发挥税收的作用。本文从概念着手,进而阐述现行制度,分析制度弊端,并对弊端提出相应的改革建议。     

全球金融治理体系的政治经济学分析

2008年全球金融危机促进了全球金融治理体系的改革。从组织结构而言,当前全球金融治理体系由核心机构"二十国集团"和金融稳定理事会,另有布雷顿森林机构、主要国家和地区、相关政府间组织、相关非政府间组织、边缘国家和地区、其他非政府行为体共七类不同行为主体,构成了复杂的全球金融治理网状结构。从规则体制而言,当前体系是由银行、证券、保险、会计等不同领域组成的体制复合体。当前全球金融治理体系是一个介于正式国际机制和完全非正式制度安排之间的半正式体系。全球金融治理体系目前还存在一系列困境如集体行动中的"搭便车"现象,基于"二十国集团"的半正式关系依然无法将碎片化的金融治理体系黏合起来,建立在"小规模多边主义"基础上的网状结构和体制复合体缺乏国际合法性,以及全球金融治理体系有效性不足,等等。因此,对当前全球金融治理体系进行深层次的改革显得尤为必要和紧迫。     

中国与中东主权财富基金合作探析

作为国家公共部门投资主体的主权财富基金是国际金融体系中新的市场参与者,它的兴起意味着发展中国家在国际金融领域相对重要性的上升。中国与中东引领了全球主权财富基金的快速发展,双方的合作具有重要意义。从制度创新与变迁的视角分析,主权财富基金合作会对资本流动、监管协调、货币体系等广泛的国际制度领域产生影响,并可能推动国际金融制度演进和全球金融治理革新。自2008年全球金融危机以来,中国与中东主权财富基金通过联合投资、共建主权财富基金国际论坛等行动,一定意义上改变了国际金融市场的格局,并推动了国际金融监管机制的变革。中国应把握机遇,在防范地缘风险、维护金融安全利益的基础上,进一步推动双方主权财富基金合作,加强国际资本市场布局,并有效参与全球金融治理。     

东盟跨境数据流动治理的机制构建

跨境数据流动是全球数字经济的重要基础,也是全球治理的新兴议题。在数字经济发展和东盟区域一体化的趋势下,东盟从统筹数字经济发展与数据保护入手,着眼于提升东盟国际竞争力和话语权,制定并完善跨境数据流动治理机制。这一机制的构建始于新加坡对数据保护规制的探索,基于东盟个人数据保护框架,在东盟数字一体化总体框架下制定数字管理框架,并以“东盟示范合同条款”和“东盟跨境数据流动认证”两大关键手段促进机制落实。该机制具有灵活性、包容性和指导性的特征,有利于促进东盟地区数字经济发展,降低谈判成本与合规成本,获得更多全球竞争优势。对于中国而言,在与东盟跨境数据流动治理机制合作对接方面具备可能性和可行性,需要充分认识和评估东盟机制对世界数字治理的影响、对地区数字经济秩序的挑战,推动中国与东盟之间的数字经济合作。     

论上海国际金融中心“金融法律创新区”的创建

一国在金融领域的发展程度直接关系到其国际经济地位是否会得到认可。上海提出了建设国际金融中心的构想,并得到了中央政府的肯定。这是借以提升上海乃至中国在国际金融领域影响力的难得时机。金融中心的创建除了必须具备一定的经济发展基础以及与之相匹配的硬件设施外,法律制度等软环境也是影响其建设进程的重要因素之一。上海在金融法制建设方面与纽约、伦敦、香港、东京等国际金融中心还存在一定的差距,需要在建设的过程中同步完善。     

全球金融危机条件下的东亚金融合作

1997年亚洲金融危机严重冲击了地区经济的发展。受到现存国际金融体系的影响和欧元诞生的启示，十几年来，东亚地区各国均致力于金融市场的改革和提高金融体系的稳定性，寻求推动和完善东亚地区金融合作的途径。时隔11年，美国爆发次贷危机并引发全球金融危机，东亚地区的金融安全再次面临着巨大威胁。只有进一步推动和完善东亚地区的金融合作，才能最大限度降低金融危机对东亚地区经济的影响。     

跨境C2C电子商务的国际税收征管

随着国际电子商务信息平台的建设与完善,无国界的网购大门已经缓缓拉开,跨境C2C电子商务在这全球购的浪潮下成为引人注目的焦点,而有关跨境C2C的国际税收也已被各国与地区视为不得小觑的税收潜力来源。笔者认为,中国必须从当下网络发票的全方位推行开始,坚持税收中性原则,采用个人所得税的征管方式,对跨境C2C的收入实行超额累进税率的形式,并结合网络数字化、高效化的特色,探索出针对跨境C2C业务的网络税收征管体系。     

国有银行改革提速

近一些时候,国有银行改革正在加速,先是工行注资,后有交通银行香港上市,再有美国银行入股建行。至于各国有银行种种动作更是频繁。可以说,国有银行改革的频频出手,说明进行多年的国有银行改革目前正在提速。首先,6月13日可以算是中国国有银行最为兴奋的日子,因为当天交通银行在香港公开招股,并随后在香港交易所挂牌上市。由此,交行将成为第一家在境外上市的内地国有银行。交行香港上市的成功不仅预示着中国国有及民营银行将陆续走向国际,也预示着国有银行改革的步伐会进一步加快。     

中国参与国际货币体系改革需关注的几个问题

在经历了百年一遇的全球金融危机后,中国深切地体会到当前国际货币体系对中国经济和金融发展的掣肘。中国必须高度关注国际货币体系的改革,即使现在没有实力完全主导国际货币体系的改革方向与进程,但必须努力促使其改革有利于中国经济发展的方向进行。     

美联储新掌门本·伯南克

2005年10月24日,美国总统布什宣布提名本·伯南克出任美国联邦储备委员会主席一职.经美参议院金融委员会批准,他将于2006年2月1日接替已经任职18年、年届耄耋的格林斯潘出任这一在全球相当重要的位置,后者将会在此前一天正式退休.     

Tax Innovation or Excise Duty in Disguise? Deviations and Distortions in Value-Added Tax in Bangladesh

The article examines and analyzes the nature of deviations and distortions in the VAT system in Bangladesh. The article argues that the Bangladesh VAT introduced in 1991—with a view to maximize tax revenue by broadening tax base and curbing tax evasion while simplifying the process—has deviated significantly from standard and international best practices. It further argues that most of the deviations have their roots in the excise system of taxation that VAT has replaced and, while some of them produce ad hoc benefits in terms of generating revenue and easing compliance, most of them, besides eroding the coherence of the tax system, defeat the core principle of VAT—self assessment. The article concludes that if the process of adulterating VAT with so many ingenious adaptations and deviations is allowed to continue, the objective of VAT to evolve as an efficient tool for maximizing revenue will remain elusive.     

Managing the Public Sector in Hong Kong: Trends and Adjustments

Public sector management in Hong Kong was initially designed to rule the territory as a British colony. A number of changes took place in the last quarter century before Hong Kong's reintegration with China and the nature of public sector management has transformed over this period. An overview of administrative principles and practices and an analysis of changes reveal trends that were influenced by both local and international factors. The framework of traditional public administration in the territory adapted effectively to embrace the principles of new public management without much difficulty. The global economic crisis compelled the government to revise its strategies to expand public spending and adopt a further reduced role in the provision of public services. New social, economic and political challenges are driving Hong Kong to adjust to the changing circumstances and trends, and four noticeable shifts can be identified. They include shifts from an administrative to a political executive, from job cuts to job creation, from financial restraint to increased spending, and from public to private sector provision of public services. The trends are driven by local and international forces as well as the progress of democratization and political awareness in Hong Kong.     

“泛安全化陷阱”及其跨越

安全概念及其适用范围是国际关系学界长期以来争论的焦点之一。冷战结束后,传统安全的边界被打破,非传统安全领域议题越来越多地占据国家安全和国际关系议题的中心地位。国家行为体追求绝对安全状态和无节制扩充安全议题,可能造成资源的错配和浪费,导致国内政治的保守化和国际交往的封闭趋向,最终反而不利于实现安全目标,从而掉入“泛安全化陷阱”。当前,国际上少数国家表面上以“国家安全”为由干扰国际合作,实则推行单边主义和保护主义政策,对全球多边主义秩序规则、国际合作、大国关系造成严重冲击,其消极影响不可低估。党的十八大以来,中国的安全体系和能力建设取得了重要成就,形成了总体国家安全观的理论体系。作为新兴大国,中国同时面临复杂的安全形势和较大的发展压力。中国应以总体国家安全观为指导,理性平衡好安全与开放、发展之间的关系,审慎塑造安全议程,防止落入“泛安全化陷阱”。同时,中国在国际上应坚决反对滥用安全概念的行为,在新兴全球性议题上高举合作旗帜,推动经济全球化和国际关系民主化的持续发展,积极推动国际安全治理机制改革和创新,为构建人类命运共同体凝聚广泛共识和作出积极贡献。     

Sequencing,resistance and forced innovation: a longer view of china's financial reforms

Gradualist in nature, China's economic reform has been criticized as being wrongly sequenced. Serious problems of inertia and delayed changes, particularly in the macroeconomic and financial spheres have built up since 1979. To rectify the situation, the Chinese government launched in 1994 major reform initiatives covering taxation, central and commercial banking, and the foreign exchange system. This paper looks at the historical background to these financial reforms from the perspective of sequencing and examines the factors behind their partial and uneven successes.     

Conflicts of preferences and domestic constraints: understanding reform failure in liberal state-building and democracy promotion

This paper challenges the common explanations that failures of external state-building and democracy promotion are the result of a lack of domestic capacity or a lack of domestic willingness against an externally set liberal agenda of state-building and democratisation. Studying political decision-making on a micro-level, we argue that both explanations fail to capture the multi-faceted motivations and interests of domestic actors that go beyond mere ‘resistance’ against externally induced liberal reforms. Rather, criticism of reforms might be rooted in ideas of social justice and claims to socio-economic security. Furthermore, these explanations tend to overlook the need for domestic elites to bargain with various domestic stakeholders. A case study of Croatian public administration reform illustrates that failure of externally promoted reforms remain an option when significant international resources are available for liberal state-building and the target of reform is a relatively mature bureaucracy.     

CIVIL SERVICE REFORM IN POST-1997 HONG KONG: POLITICAL CHALLENGES,MANAGERIAL RESPONSES?

One of the major reforms promoted by the new Special Administrative Region government of Hong Kong after the 1997 handover is that of the civil service. The March 1999 civil service reform consultation document outlined a number of proposed changes ranging from entry and exit, disciplinary measures, performance management, to performance-based reward system and training and development. This article examines the external and domestic forces (and crises) inducing the reform, and puts the discussion within the context of post-1997 political challenges to bureaucratic power. Given that the civil service stands at the outer firing line bearing the brunt of such challenges which interface with a mixture of legitimacy, accountability, probity and operational deficiencies, the significance of the present reform cannot be fully understood within a narrow managerial discourse of reform for greater efficiency and flexibility. The reform in fact represents managerial solutions to problems essentially of a “political” nature.     

国际经济体系与地缘政治:金融危机及其影响

Global financial crisis is ongoing. The crisis has not only impacted the mode of the world economy that further called for reform of international economic system, but also exerted far-reaching impact on the transformation of the international political system and geopolitics. China, undergoing a critical period of reform anddevelopment, is obliged to probe the essence of the crisis and its prospective impacts, to discern the direction of the transforming international political system and geopolitics, and ...     

UNCERTAINTY,ACCULTURATION, AND CORRUPTION IN HONG KONG

This article assesses how the integration of Hong Kong with China affects the problem of corruption in Hong Kong. In addition to the increased opportunities for corruption due to the growing presence of Chinese investments in Hong Kong and the incessant social and economic interaction between the two regions, this article focuses on the impact of uncertainty and acculturation arising from this integration. Moral control of corruption is hampered as people feel uncertain about their future and succumb to the temptation to earn quick money. Hong Kong businessmen have also been involved in the process of acculturation, i.e., adapting to the corrupt business culture on the Mainland. The power of the ICAC, as the major means of external control of corruption, has also been questioned due to human rights concerns caused by political uncertainty. This article argues that reconstituting the legitimacy of the government and resolving the uncertainty clouding the community will be a necessary step to strengthen popular confidence in the new government and its anticorruption endeavors.     

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

Abstract

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation.     

美国新能源政策及对中国新能源产业的影响

基于确保能源安全、应对全球气候谈判、促进经济快速复苏和经济结构转型及抢占下一轮产业革命制高点的战略目标,美国在金融危机爆发后,采取了一系列加快新能源产业发展的激励政策。美国制定和实施的对内鼓励新能源产业技术创新、快速产业化和对外调整气候谈判策略、发起301调查等新能源政策组合拳,将对我国新能源产业发展产生巨大影响。我国政府和企业必须及时调整新能源产业发展战略和支持政策,以应对新能源产业发展面临的巨大挑战。