衡平理念下遗产税的开征与法律制度构建

衡平税法将衡平理念运用到了税法之中,其提出立足于我国非均衡经济制度条件下产生的社会财富分享不公的矛盾。传统税法面对贫富差距问题存在一定的法律失灵甚至异化现象,需要衡平理念对其进行矫正。遗产税在调节社会财富分配方面的作用已在世界其他国家得以彰显。当前,在衡平理念下开征遗产税并建立相应的法律制度具有必要性和可行性。构建遗产税法应立足于我国现实,实现三位一体但又有层次的价值理念、税权和税负的衡平。     

论我国矿业税费制度的改革

目前我国矿业税费制度存在的主要问题是矿业税费负担过重、税制复杂、部分税种的设置不符合矿业的特点,严重阻碍了我国矿业的可持续发展。文章通过介绍国外与矿业有关的专门税费制度,分析了我国矿业税费制度与国外的差距,在此基础上提出了相应的完善措施。     

论电子商务交易的流转税法律属性问题

如何确定电子商务在线交易数据化产品的流转税法律属性,是目前中外各国财税当局在电子商务税收实践中面临的共同问题,税法理论界也存在着不同的观点。在我国现行流转税体制未进行结构性的改革调整的情况下,在线交易的数据化产品提供,不宜视为增值税意义上的销售货物行为,而应该区别具体情况,分别确定为营业税意义上的提供服务或转让无形财产交易。这样能够在更大程度上体现税收中性原则和实现课税公平,也有利于我国对电子商务课征流转税的制度与未来可能形成的电子商务流转税国际协调规则的接轨。     

From unilateral liberalization to regional free trade agreements: a Latin America perspective

This paper provides an overview of changes in Latin American trade regime. The inward-looking import substitution industrialization (ISI) approach to development was replaced in the 1990s by an outward-looking strategy. The protectionist policies of the ISI strategy generated an anti-export bias, but unilateral trade liberalization (UTL) reduced this bias considerably. An issue discussed is why the pro-ISI consensus of the 1960s was replaced by the pro-export consensus of the 1990s? There has been a surprising proliferation of (bilateral) free trade agreements (FTAs) during the 1990s. In the paper it is argued that UTL and FTAs are complementary strategies. Latin America has comparative advantages in natural resources. A new debate over the development strategy has emerged. Information and communication technologies (ICT) are seen as crucial to a country’s growth in the twenty-first century. So, how can Latin American countries incorporate such technologies into their economies. Is it possible to make the leap from producing natural resources to producing ICT? In today’s globalized world, it is essential for Latin American countries to increase its exports. This paper reviews actions on different fronts; some that should be carried at the domestic level, and also, measures at the external level which require that the developed countries provide better market access to Latin American exports.     

China��s exports in information communication technology and its impact on Asian countries

This paper analyzes the export growth of China??s information communication technology (ICT) products in two major markets Japan and the US from 1995 to 2008 and its competition with six East Asian countries: Indonesia, Malaysia, Philippines, Thailand, Singapore and Korea. The analysis shows that China has emerged as the largest single supplier of ICT products to both markets. By 2008, China??s exports accounted for 44 and 38% of total Japanese and the US ICT imports respectively. On the other hand, market shares of the six East Asian countries either remained stagnant or decreased substantially. The analysis by destination markets and by product categories indicates that, there exist significant negative correlations between market shares of China and that of the six East Asian countries, implying that the rapid expansion of China??s ICT exports crowded out exports of its East Asian competitors.     

远程在线销售的课税问题与中国的对策

远程在线销售具有区别于传统商业交易方式的特点,对中国现行的以增值税和营业税为代表的一般流转税制度提出了问题和挑战。从目前各种在线交易的内容和现行增值税与营业税的课税对象以及适应电子商务国际税收协调的发展趋势看,我国应明确认定此类交易在性质上属于现行营业税意义上的销售劳务或无形财产。对在线销售交易,中国现行营业税制度应区分境内交易和跨境交易,对前者实行提供方所在地课税原则,对后者适用接受方所在地课税原则。在跨境远程在线交易的营业税征管方式上,对B-to-B交易应适用境内接受方申报纳税的逆向课税机制,对B-to-C交易宜适用非居民企业境内税务登记代为收缴营业税的征管机制。     

Income tax evasion in the United States and China

This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.     

Taxation of Electronic Commerce: A Developing Problem

The rapid growth of e-commerce, especially the sale of goods and services over the internet, has fuelled a debate about the taxation regimes to be used. The shift from a physically oriented commercial environment to a knowledge-based electronic environment poses serious and substantial issues in relation to taxation and taxation regimes. Tax administrations throughout the world face the formidable task of protecting their revenue base without hindering either the development of new technologies or the involvement of the business community in the evolving and growing e-market place. Concerns of governments centre on the impact of e-commerce on the state and local revenue. Whereas states can impose a tax on residents' purchases from out-of-state vendors, they cannot impose an obligation on those vendors to collect the tax unless the vendor has a substantial presence, or nexus, in the state. These problems will be greater for developing countries. The shrinking of the tax base will have a disproportionate effect and further jeopardize the already fragile economy of the developing world.     

试论服务理念视角下的政府电子税务

电子税务是各级政府推行电子政务的一种体现,其宗旨是利用信息技术提高税收征管水平,降低征纳税成本,改善税收环境,为纳税人和社会各界提供优质的税收服务。它的实现方式是利用一切现有信息技术,打造全方位的一体化电子服务平台,不断提升服务质量和水平。从本质上,电子税务彰显了现代政府管理中的服务理念。本文从服务理念的角度就政府实施电子税务如何为纳税人服务、为税收管理服务、为基层服务、为机关服务、为领导决策服务等提出对策和建议。     

浅论国际避税地法律制度的新模式

长期以来 ,市场经济发达国家为维护本国的税收权益 ,通过国际经济组织的联合行动 ,采取种种法律手段 ,推行避税地对策税制 ,以图抵制传统避税地以低税或免税为主要形式的“有害税收竞争”。但在经济全球化条件下 ,一些欧美市场经济发达国家在坚持推行避税地对策税制的同时 ,先后通过修改税法 ,在本国境内实行税收优惠 ,大力吸引外资 ,发展本国经济。这些欧美市场经济发达国家的所作所为 ,实际上已经使它们逐渐堕变为新型的“避税地”。这种避税地法律制度新型模式的产生和发展 ,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争 ,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。     

碳税制度与国家战略利益

碳税制度因全球变暖问题而发端,然其平衡、保护的绝非单一的环境利益。国外相关的理论与实践表明,发达国家碳税制度有效地平衡、协调了重大的甚至是相互冲突的国家战略利益关系,同时在一定程度上限制了发展中国家的竞争优势;其碳税制度以国家战略利益为依归,形成一个以一般性条款、弹性税率、税收优惠和税收中性等内容为基石的规则体系。于我国而言,建立碳税制度不仅是建设资源节约型与环境友好型社会的需要,也是释放自身国际政治压力、应对发达国家碳关税威胁的理性选择。我国碳税制度应从征税对象、纳税主体、税率、计税依据、征税环节、税收优惠和税收用途等方面,形成完善的国家战略利益保护机制。尽管短期来看,碳税制度在各国的推行将面临国家现实利益的冲突等障碍,但共同的国家利益选择必然促进碳税制度在全球范围内的发展与实施。     

What drives ICT clustering in European cities?

ICT clusters have attracted much attention because of their rapid growth and their value for other economic activities. Using a nested multi-level model, we examine how conditions at the country level and at the city level affect ICT clustering activity in 227 cities across 22 European countries. We test for the influence of three country regulations (starting a business, registering property, enforcing contracts) and two city conditions (proximity to university, network density) on ICT clustering. We consider heterogeneity within the sector and study two types of ICT activities: ICT product firms and ICT content firms. Our results indicate that country conditions and city conditions each have idiosyncratic implications for ICT clustering, and further, that these can vary by activities in ICT products or ICT content manufacturing.     

两种福利模式下的中西税权控制

西方发达国家的税权因应社会需求不断膨胀,从而引发了"福利法治国危机"。而中国在"单位型福利模式"的政策指引下,税权亦严重失范,但其问题更多地存在于公共支出柔性强、结构不合理等方面;因此,从宏观的比较视野观之,中西都面临着税权的有效规范与控制问题,但方法却是迥异的:西方欲通过控税实现"福利国"改造;中国则应以控税的方式探求适合自己的福利模式。     

Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive

Since 1.7.2005 the EU Savings Tax Directive has ensured a minimum of taxation on foreign interest income by offering participating countries the opportunity either to apply a withholding tax or to exchange information on cross-border interest income. The aim of the paper is to examine why countries do not exchange information on interest income. The results suggest that the incentive to exchange information is weakened if the financial sector in a country is very profitable. A high profitability of the financial sector enables countries to maximize revenues from the corporation tax. A second reason for discouraging information exchange is related to the spillover effects on the domestic labor market. An inflow of financial capital is indirectly associated with the creation of employment and well-paid jobs. In its current form the savings tax directive enables individuals to avoid taxation, either by placing their income in non-participating countries or by investing in assets which are not part of the directive. Using German revenue data for 2005 and 2006 the paper shows that Germany receives significantly less revenue from countries applying a withholding tax. This result indirectly indicates that investors can take advantage of the directive's loopholes.     

What I Tell You Three Times is True: A Pragmatic Approach to Redundancy in Legal Information

This article looks to whether it is feasible to avoid the communicative blocks and barriers which citizens find when they deal with legal information. Although these blocks have been usually regarded to be inevitable (the 'inevitability' argument), the ICT revolution allows hope of some improvement by means of electronic information delivery. Until now, however, public electronic legal information systems have not succeeded in really easing or solving laymen's legal communication problems. This is because they are tightly attached to traditional legal visions that primarily focus on the electronic availability of legal documents and disregard the pragmatic element of legal information. The target of any model of public access to legal information should not just be availability, but comprehensibility. My major concern here is to show that the general theory of information, especially the notion of redundancy, may be both a fruitful tool to deal with these problems and also to overcome the presumed inevitability of communication blocks in the legal field. Inasmuch as the citizen's perspective is assumed, this article presents a pragmatic approach to legal information.     

Enforcing eAccessibility: is the current legal framework adequate?

Regulating the web and information and communication technology (ICT) is a hot-button issue that often becomes misconstrued as the self-interests of private parties. In fact, ensuring accessibility for people with disabilities is often not a priority for companies that provide ICT goods and services. In this manner, people with disabilities are excluded from the global ICT market, which presents a problem of rights assessment and a market gap. By examining the way law and policy implement and augment the state of eAccessibility, this article aims to critically assess the eAccessibility legal framework. It focuses on the United Nations Convention on the Rights of Persons with Disabilities, the European Union relevant legislation, and on national legislation, taking as a case study two representative countries: Ireland and Spain. These countries have been chosen due to their high and low ‘Measuring eAccessibility’ scores, respectively. The particular technology chosen for examination includes websites, self-service terminals and mobile phone apps.     

非洲国家税法对外资的影响分析

在经济全球化的背景下,非洲国家大都渴望吸引更多的外来投资以发展本国经济.税收作为国家宏观调控的重要手段,税法作为宏观调控法的重要组成部分,在吸引外来投资的过程中作用十分关键,所以非洲国家都非常重视税法的作用.他们积极地进行税收立法,明确税法以吸引投资为主要目的;采用税收优惠政策以吸引投资;采取税收措施以引导投资方向;消除关税壁垒以减少吸引外资的障碍.在中国企业逐渐将目光投向非洲大陆的时候,这些都值得我们关注和探讨.     

涉外纳税人税法适用问题研究

涉外纳税人的税法适用具有交叉重叠的特性,它既涉及到中国税法的适用,也涉及到外国税法以及国际税法的适用。适用不同的税法,对涉外纳税人的税收待遇有着不同的影响,同时也影响一国涉外税收政策的效应。     

From Rai stones to Blockchains: The transformation of payments

Computer technology has dramatically changed the marketplace, including the way we make payments. Electronic access to funds expands liquidity and the relationships within payment networks allow strangers to build bridges of trust, increasing trade and human interaction. But electronic payment channels have also presented new challenges in security and privacy, including new forms of criminal behavior and tax avoidance for governments to address. This essay outlines some of the legal, social, and technological implications from this transformation of payments and assesses future challenges in the electronic payments frontier.     

《中德税收协定》的现状与发展趋势

中德两国互为重要的经济贸易伙伴国。《中德税收协定》自1985年签订以来,成为两国解决双重征税和防止逃漏税问题的法律准则。然而,《中德税收协定》实施后,中国不断地推进税制改革,两国间经贸往来出现了新的形式,与此同时,国际税法理论也有了新的发展。因此,适时修改《中德税收协定》是必要的。尽管中国在德国的投资已有所发展,但是应当清醒地看到,中国仍是资本输入国,在修订《中德税收协定》时,应当坚持来源地管辖权为主和适当兼顾居民管辖权的原则。