税务行政处罚中当事人的权利

我国税务行政处罚中当事人的权利主要表现为:陈述权、申辩权、申请行政复议权、提起行政诉讼权,请求国家赔偿权等。只有税务行政处罚当事人的这些权利得到了保障与维护,税务行政处罚的运行才能做到正确、合法、及时,从而实现税务行政处罚的宗旨和目标。     

论偷税罪的立法改进

自从1997年我国刑法典颁布实施,关于偷税罪立法的许多问题在学界就一直存在激烈的争议.虽然2002年最高人民法院关于偷税罪的司法解释弥补了立法上许多缺陷,但还有许多问题依然没有解决,在理论上依然争议激烈.因此,有必要对偷税罪的立法改进继续深入研究.     

论经济法视域的水权市场法治化

水资源管理者与民众的法治信仰缺失、原有社会体制惯性作用、社会价值本位选择的偏离等,构成了水权市场法治化建设的根本性障碍。从经济法的视域对该障碍进行检视后发现,从强化法治理念、跟进水权制度和革新水权经营机制等层面着手,可以有效地推进水权市场法治化。     

Russia's priorities in the Pacific

While Japan’s increased use of the WTO dispute settlement system since 1995 is now widely acknowledged, much less clear are the reasons and motivations behind the specific complaints filed by the Japanese government. An examination of Japan’s complaints between 1995 and 2002 reveals that they have been undertaken almost exclusively on behalf of two sectors, namely automobiles and especially steel. What accounts for the concentration of Japan’s complainant activity in these sectors and not others? In drawing a direct link from domestic politics to the heart of the WTO dispute settlement system, this essay stresses the importance of sectoral lobbying and pressures. It shows concretely how politically organized and institutionally privileged sectors such as Japanese steel have become a major driving force in Japan’s WTO strategy overall. These results are important for considering why there may be far more interaction between state, sectoral, and electoral interests than is normally suspected in the WTO dispute settlement processes.     

Money launderers and tax havens: Two sides of the same coin?

This paper investigates whether tax havens have an incentive to maintain low regulatory standards in order to attract black money activities. Using a new dataset on money laundering regulation, the results of this study show that tax haven and money laundering services coincide within the same country. This effect is especially observable for regulative instruments which increase the probability of detecting money laundering; whereas in the case of punitive regulation for money laundering the complementary relationship is weaker, perhaps due to a “false friends” effect. If we classify tax havens according to their per capita GDP, poorer tax havens in particular tend to supply both services, because the gains from their tax haven status are low compared to those of wealthier and well-established tax havens. From a policy perspective the results add new insights to the debate on the welfare effects of tax havens since the results suggest that poorer tax havens might be reluctant to provide the necessary regulatory environment in order to constrain money laundering. This externality is beyond the familiar tax revenue effects caused by tax havens.     

宏观调控抑或税收法治:论房产税改革的目标

房地产调控背景下进行的房产税改革并不能承担宏观调控稳定房价的任务。税收法治条件下的房产税具有调节贫富差距、优化资源配置和筹集财政收入的功能。笔者认为,目前我国的房产税改革目标仍以解决财政收入为主。在分权、法治指导下,房产税改革应当向地方税收立法、税收法治、公共财政的方向设计与发展,并籍此促进我国财税体制的完善。     

论纳税人的用税知情权及其实现

要保证"取之于民"的税款能够真正"用之于民",纳税人就应当对政府用税享有知情权。作为纳税人与有关国家机关之间"获知"与"告知"相关联的产物,纳税人用税知情权是一种积极性权利与消极性权利相结合的综合体,它在纳税人的权利体系中占有极其重要的地位。在我国,纳税人用税知情权的实现不仅需要相关法律体系的完善,而且需要制度保障的跟进和配套机制的建设。     

斜向府际税收竞争的法律规制——以股票转让所得课税规则的变迁为对象

我国股票转让所得课税规则的变迁经历了"征税—暂免征收—部分恢复征收—返还部分税收"四个阶段,相应的法律文本为《个人所得税法》、国务院财税主管部门或地方政府的税收规范性文件,核心内容分别是给予、取消以及变相恢复税收优惠。上述规则的变迁反映了税收减免权在中央财税主管部门与地方政府之间的分配及其冲突,这种斜向府际税收竞争越来越激烈。斜向府际税收竞争的产生,源于财政分权不尽规范和规则设计不甚合理等制度成因,它形式上违反税收法定、税收公平和税收效率原则,实质上也侵害了税收征纳各方的合法权益。法律上应当对此进行规制,既要减少税收竞争发生的可能性,又要解决税收竞争引发的问题。     

我国地方税权的确立及其运行机制研究

The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the division of tax power should take full account of the power demand and financial expenditure of local governments. To wisely and rationally choose a main local tax category,we should reform and adjust the local s...     

中国税收信用缺失：原因及建议

税收信用制度是指以法律为基础,以信用为准则,在用税主体、征税主体和纳税主体之间建立的遵守法律规章,诚实守信的管理机制,它是社会信用体系的重要组成部分。税收信用的缺乏严重影响中国税收信用制度的构建,因此需要采取加强税收机关管理,提高税收服务意识,建立失信惩戒机制和诚信激励机制等措施改善中国税收信用缺失的现状。