非营利组织参与社会保障的理论基础与实现路径

福利社会化与福利多元化理论强调福利的提供应当由社会保障不同主体分担,由此使得介于国家与市场之间的非营利组织日渐彰显其重要地位。非营利组织参与社会保障的理论基础可以从法学、经济学、社会学不同角度分析,而非营利组织参与社会保障的实现路径则具体包括筹集社会保障资金、提供社会保障服务、参与社会保障管理和推动社会保障制度建设。在我国当下,为了实现非营利组织充分参与社会保障还必须采取相应的对策:立法明确赋予其参与的合法性基础、税收优惠与政策倾斜保证其参与的积极动因、厘清非营利组织与政府的关系、规范非营利组织自身的发展。     

浅析我国非营利组织存在的问题和对策

非营利组织从20世纪80年代开始迅猛发展,在各国的公共职能领域发挥出日益重要的作用,进一步促进了市民社会的成长。我国的非营利组织也随着市场经济和政府改革的步伐迅猛发展,但是由于社会结构、经济水平、发展程度等诸多原因导致我国的非营利组织仍然存在诸多问题,本文就各个问题提出了相应对策。     

我国非营利组织统一立法的实证调研

对非营利组织功能、性质、内涵、外延、分类、财产归属、运行、监管、政府支持等问题的问卷调查结果显示,我国非营利组织制度供给严重滞后于社会建设需要。建议我国未来采取非营利组织统一立法模式,明确非营利组织的社会治理功能,将非营利性和非政府性界定为非营利组织的根本性质及非营利组织外延的判定标准,将非营利组织分为法人型与非法人型、人合型与财合型、公益型与互益型,厘清法人型与非法人型非营利组织、公益型与互益型社会团体的财产归属差异,区分社会团体与捐助团体的治理结构,构建非营利组织的政府监管、社会监督与行业自律机制,强化非营利组织的税收优惠及政府购买公共服务等政府支持制度。     

非营利组织所得税优惠制度比较与借鉴

非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的"替代效益",许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排。我国应进一步提高对捐赠人的税前扣除额,区分非营利组织收入的不同性质给予不同的税收优惠待遇,加强对非营利组织的税收监管。     

非营利组织在依法治国中的作用研究

随着经济社会的发展以及政府改革的推进,原来由政府包揽社会事务的做法越来越受到人们的诟病,政府不可治理问题的增多和政府失灵导致政府治理出现危机.十八届四中全会提出要全面推进依法治国的总目标,非营利组织在构建完善、合理的法治体系中能够发挥重要作用.本文主要从非营利组织对政府的支持倡导和监督制约的两大功能出发,根据国外非营利组织发展,结合我国实际国情,探讨非营利组织在依法治国下所能发挥的作用,这对于当前正在进行的政府改革具有一定的促进作用.     

通过豁免的规制——美国私募基金规制政策的变迁和启示

私募基金的规制是各国政府近年来面对的共同问题,对资本发达国家私募基金规制政策变迁的考察有助于我国吸取其经验和教训。本文通过对美国私募基金"通过豁免的规制"体制进行历史考察,并评价其优劣得失,为我国私募基金的规制乃至证券市场的规制政策选择提供借鉴。     

我国非营利组织面临的困境及对策分析

非营利组织是与政府机构和市场机制相平行的一种制度安排,作为制度安排,它同政府与市场一样存在着失灵。我国非营利组织是在建立社会主义市场经济体制过程中,伴随政府职能转变而发展起来的,它自身存在资金、人才缺乏和组织目标不明确等问题。目前正面临社会需要非营利组织充分发展以承接政府转移的职能,而非营利组织本身发展又难以为继的困境。由此,笔者建议采取如下对策:明确非营利组织的组织使命、加大对非营利组织管理和监督力度、加大对非营利组织管理人员的培训力度、建立政府和非营利组织的合作伙伴关系。     

残疾人社会保障中政府与非营利组织的合作模式研究

非营利组织在社会经济活动中发挥着日益重要的作用,已成为公民社会的重要组成部分和治理主体.残疾人社会保障领域需要政府与非营利组织合作,以应对供需缺口大、需求多样化、“全能政府”无力感等挑战.本文通过分析借鉴国外政府与非营利组织的合作模式以及相关理论,浅谈政府与非营利组织合作模式在我国社会保障体系中的应用,旨在推动政府与非营利组织的合作实践,进一步完善我国残疾人社会保障制度.     

向非营利组织捐赠的税法研究

我国向非营利组织捐赠的税收制度涉及的面虽然较广泛,但还存在税收主体地位不明确、税法制度层次低和税制规范不完整等缺陷;这些缺陷不仅导致了对公益捐赠的激励失灵,也导致了对公益捐赠的规制失效。改革这一制度,必须坚持公平和效率的价值导向,并以此为基础,制定具体的改革措施。     

税收饶让与我国外资法的实施

税收饶让与我国外资法的实施周家贵一、税收饶让概述所谓税收饶让是一国政府对其税收人从国外得到优惠减免的税款视为已纳税款给予抵免的一种特殊优惠措施。与一般的外国税收抵免措施不同，其特殊性在于：第一，其他抵免措施一般通过各国的税法得以实现，税收饶让则是国家...     

强化非营利组织监管体制建设的意义及具体措施

非营利组织的有序运作离不开严格的监督管理。但是在当前非营利组织蓬勃发展的背后,却存在着严重的管理问题,制约着非营利组织的规范化运营。因此我们必须正确认识强化非营利组织管理的意义,健全其监督管理体制,确保非营利组织的健康持续发展。     

排污费改税法律制度探讨

我国的排污收费制度已经不适应新世纪可持续发展的要求,如何利用税收来促进环保工作,建立环境税收法律制度,在费改税的大潮中,将排污费改为排污税,已成为当前我国面临的新课题。在分析排污收费制度现状的基础上,结合国外排污税征收的实践,对我国建立排污税法律制度进行探讨。     

Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts

Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.     

Tax compliance behaviour during the crisis: the case of Greek SMEs

This paper presents the results of a novel survey of 550 small and micro enterprises in Greece regarding their tax compliance behaviour and drawing some useful policy implications for a country facing one of the largest tax gaps in the developed world. We explore the determinants of such behaviour, by integrating economic and psychological perspectives on tax compliance. Results suggest that respondents perceive a strong connection between the quality of political and of tax institutions, while trust seems to play the most significant role in increasing intended compliance and in deterring strategic tax evasion. We contrast the theoretical results with the actual reported compliance behaviour of entrepreneurs and analyse how this behaviour is influenced by factors like perceived nature of power of tax authorities (legitimate versus coercive), perceived fairness of the tax system, etc. The strategy currently followed, that is toughening the profile of tax authorities is a viable short-term response to increase enforced tax compliance. The present study, however, has provided evidence on the multifaceted nature of power and trust and their relation with tax compliance, and the link between power and trust in political regulatory strategies. Current policies seem to completely miss that link.     

税收优惠违反国民待遇原则悖论——兼谈我国外商投资企业税收政策的选择

近几年来,主张合并内外资企业所得税法、取消外商投资企业税收优惠的观点日渐盛行。这一观点在法律上的依据主要是税收优惠违反了WTO国民待遇原则。通过研究不难发现,WTO并不存在国民待遇原则,而且有关协定的国民待遇也排除了对所得税的适用,我国对外双边税收协定也排除了国民待遇原则。税收优惠不存在违反国民待遇原则的问题,而且符合税收公平原则。我国对外商投资企业采取怎样的税收政策拥有完全的主权,完全应根据我国经济发展的需要对外商投资企业的税收政策作出正确的选择。     

宪法基本国策条款如何进入税法“总则”——规制时代税收法典化的困境及其破解

税法“总则”是落实税收法定原则、实现税法体系化的基本形态,亦是税收法典化的基础性工程。然而,规制时代下“解法典化”的趋势,使得税收法典化陷入规范封闭性与现实开放性之间矛盾的困境。宪法基本国策条款的客观法秩序性质,使得其在具备规范拘束力的同时能够保持结构的开放性,赋予国家义务的同时通过“反射性利益”及其主观化来保护公民的权利。由此,宪法基本国策条款可以成为破解税收法典化困境的有效路径。具体而言,宪法财政基本国策条款确立的发展导向需要通过税法“总则”的立法目的条款予以具体化。在坚持适度法典化的通则法定位基础上,以量能课税原则、受益原则和国家辅助原则的多元互补重塑税收公平的内涵,并在程序保障之下,通过立法沟通机制,最终形成“规则—责任”相衔接的立法体例。     

The progressive policy shift in the debate on the international tax challenges of the digital economy: A “Pretext” for overhaul of the international tax regime?

This contribution presents a critical overview of the policy and legal debate (primarily from a tax treaty law perspective) surrounding the challenges raised by the digitalisation of the economy for the international tax regime. The article addresses some key policy challenges inherent in the proposals for reform currently under consideration. It focuses in particular on the difficulties associated with fitting the concept of “value creation” within the pre-existing framework based on “source” and “residence”; a gradual transition from a primarily “supply” approach to a “supply and demand” approach in the understanding of “source”; and an implicit drift in the policy debate on the tax implications of the digitalised economy from a targeted analysis aimed at incrementally reforming the existing regime to a full-blown reconsideration of some of its fundamental tenets.     

Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

How to benefit from publicly funded pre-competitive research: an empirical investigation for Germany’s ICR program

This paper contributes to the debate on the systemic effects of technology policy by investigating spillovers of pre-competitive publicly funded Industrial Collective Research (ICR) in Germany which is carried out by non-profit research institutes. Using data for 911 firms surveyed in 2006, the results show that non-actively involved firms in ICR projects use ICR results to a large extent. Almost all of these firms are engaged in collaborative research projects with non-profit research institutes. We conclude that company–scientists linkages are an important pre-requisite to absorb ICR results by non-actively involved firms in ICR projects.