两税合并有望明年并轨

曾经山重水复,转瞬间又已柳暗花明。就在炙热烫人的两税合并激辩随着“两会”结束即将淡去时,近日,一位参与了两税合并方案推进的知情人士向记者透露:两税合并已不存在任何障碍,预计年内能走完立法程序,如果没有特殊情况,明年就可以启动实施。     

内资企业所得税有望降至25%

“内外资企业所得税统一问题,准确地说应该是‘两法’合并问题,而不是两税合并。”谈到企业所得税改革,中央财经大学税收经济研究所副所长刘桓说:“目前针对内资企业,实行的是《中华     

“两税合并”更能吸引外资———访商务部研究院跨国公司研究中心副主任何曼青

两税合并前,各地区为吸引外资展开“税收优惠大战”,片面依赖大幅度、大面积的减免税,而不是着力改善投资环境。两税合并将推动各地由注重提供优惠政策转向通过优化行政服务、规范市场环境等来提升投资环境的新阶段     

统一企业所得税对台商有何影响?

入世后,按照所作出的 承诺,中国需要对有 关税收制度和政策进行调整。其中,统一内外资企业所得税成为共识,两税的合并已提上了议事日程,有关方面也正在进行新的企业所得税的修订。由于统一企业所得税将直接关系到台资企业在大陆的利益,因此笔者就企业所得税的有关问题向台商进行介绍。     

两税合并 还有多少悬念

“两税合并”虽然历经磨难,总算是进入了立法程序,而能否通过2007年的全国人民代表大会审议仍然是个未知数。     

保障性住房建设纳入政绩考核

为进一步完善社会主义市场经济体制，以“两税合并”为主旨的《企业所得税法（草案）》极有可能在本次“两会”中通过，最快将在明年1月1日起实施。（十届全国人大五次会议3月16日已通过了《企业所得税法》——编者注）     

数字

全国党员总数为7080万名中央组织部最新党内统计结果显示,截至2005年年底,全国党员总数为7080万名,比上年增长1.7%。党的基层组织352万个,比上年净增4.3万个,增长1.2%。财政部官员称两税合并后税率肯定低于30%“随着经济的发展变化,内外资企业所得税肯定要合并,税率也要下调。我认为合并后的税率肯定低于30%,但15%则是不可取的。”财政部税政司司长史耀斌在6月25日召开的“公共财政改革与中国和谐发展国际研讨会———企业税改革与企业发展圆桌会议”上称。史耀斌认为,税制改革考虑的不仅是企业税负问题,更要考虑财政收入和承受能力,同时也…     

新企业所得税法与我国企业发展

2007年3月19日,十届全国人大五次会议正式通过了《中华人民共和国企业所得税法》,将于明年实施。新企业所得税法的颁布和实施,不仅是我国税政改革的一个里程碑,对于广大企业的发展来说,无疑是一个有利发展的利好信息,它必将带来企业发展环境的较好改善,带来我国社会主义市场经济秩序的一次调整和规范,也有利于我国民族企业增强内部竞争力,在更加公平的基础上提升和发展。本文结合新企业所得税法的有关条款,具体分析一下“两税合一”对我国企业发展的影响,并透视新企业所得税法对我国市场开放的积极意义。一、“两税合一”给内资企业和外商投…     

从湖北经济与税收形势看今后经济发展与税收征管的着力方向

一、关于经济与税源、税收的分布状态通过结构性分析，我们认为，湖北省经济、税源、税收基本形成了以传统工业为依托、以国有经济为主体、以武汉市为龙头、中央企业与地方企业并重的格局。—地域分布呈现出以武汉为龙头，以荆沙、襄樊、十堰、宜昌为依托的“一头四足”式的格局。1993－1995年5市占全省工业总产值的四分之三强，而其他8个地市州所占比例不到四分之一；5市占全省两税收入的比重为74．2％，与其经济实力基本适应。其他八个地方两税所占比重只有25．8％。其中武汉市在工业总产值、两税收入中所占比重最高。据此分析，我省经济…     

从课税原则看企业所得税的“两法”统一

企业所得税直接影响着企业的税后利润及其分配,涉及国家、企业和个人的利益分配关系,关系到经济与社会的稳定和发展。我国内外有别的企业所得税法的“两法”统一问题,引起诸多不同意见的激烈交锋。这场多元主体和利益的博弈,最终将以“两法”的统一而结束。但这种统一并不是简单的两税合并,而是对我国企业所得税制的改革和完善。合并应在税收公平的基本原则指导下,遵循税收的普适性和中立性、税收立法和执法公平、量能负担、差别课税、国民待遇等具体课税原则。     

Why China has been successful in attracting foreign direct investment: A transaction cost approach

An important factor that has contributed significantly to China's economic growth over the past two decades has been the dramatic increase of foreign direct investment in China. Based on the observation that overseas Chinese have been the dominant supplier of foreign direct investment in China, this paper employs the transaction cost approach to provide an explanation as to why China has been successful in attracting foreign direct investment. It first describes and analyzes the economic ‘institution’ in China. Then it shows that overseas Chinese have a competitive advantage in investing in China because they have the experience and knowledge of operating their business in an ‘institution’ that is similar to the ‘institution’ in China. Finally, the paper argues that some policies in China, such as the flexible contractual forms (particularly joint ventures) and the establishment of special economic zones, further reduce the transaction cost of doing business in China and contributed to attracting foreign direct investment.     

Involuntary Migrants,Political Revolutionaries and Economic Energisers: a history of the image of overseas Chinese in Southeast Asia

Along the contemporary migration history of the overseas Chinese in Southeast Asia, three distinctive images have been constructed through the interaction between the overseas Chinese and Mainland China. First, the image of involuntary migrant, formulated by their migration activity and the continuous remittance they sent back to their hometowns, closely linked to the political and social-economic disturbances in the early years of the twentieth century. Second, the image of the overseas Chinese as political revolutionary was heavily politicised by the revolutionary policies of Mainland China in the 1950s and 1960s. Third, through the operational means of foreign direct investment, the overseas Chinese image of economic energiser was re-focused and mirror-imaged with the imperative of the economic reform of Mainland China in the 1970s and 1980s. On the one hand, the images of involuntary migrant, political revolutionary and economic energiser of the Southeast Asian overseas Chinese describe their situational status. On the other hand, these images also reflect the contemporary historical development of Mainland China.     

跨国公司在华设立研发机构的国际政治经济学理解

跨国公司在华研究开发(R&D)投资是跨国公司以所有权优势获取利益战略的深化,客观上有利于中国在国际经济中的地位上升,同时也使中国面临着与跨国公司争夺知识的结构性权力的博弈。     

上市股份公司股东权益保护的法律思考

现行公司法规定的内部管理机制,对于维护人数多且分散的上市股份公司股东的利益,还存在问题。如何促使公司管理层能忠实于公司和股东,公司立法还得进一步完善,以维护股东的利益,并保护人们的投资热情。     

论金融危机背景下出口信用保险对中小外贸企业的促进作用

2009年中国总体出口形势严峻，中小企业作为出口企业的主力军更是承受巨大压力，就目前来看，收汇风险增大和融资困难是阻碍其发展的两个重要原因。出口信用险结合其项下的商业银行贸易融资项目，可以同时解决中小企业的收汇和融资难题。在新的经济形势下，国家应加大对出口信用险的扶持和推广力度，深化贸易融资创新，协助和引导中小型外贸企业走上可持续发展的道路。     

韩国对华投资现状分析

中韩两国的交流越来越密切,庞大的中国市场和廉价劳动力对韩国具有很强的吸引力。截至2006年6月底,韩国对华投资累计总额达到152亿美元。如此迅猛的韩国的投资增加集中在中国的制造业。如果努力解决好韩国企业投资中国时遇到的各种妨碍因素,可以激发韩国企业更积极地对中国的投资欲望。2008年北京奥运和2010年上海世博会的召开,将会使韩国企业,特别韩国中小企业的对华投资趋势一直持续下去。     

China Investment Corporation’s Forays into Europe and the United States: explaining the different receptions

This study analyses the changing investment climates for China’s sovereign wealth fund, the China Investment Corporation (CIC), in the US, the UK and France. It assesses legislative flexibilities, public opinions and macroeconomic conditions in the three polities in order to ascertain whether the investment review process of each is susceptible to politicization, and if such susceptibility has changed in line with macroeconomic variations. The study finds that the US investment review process is susceptible to politicization and that such politicization has likely taken place following the recovery from the global financial crisis, resulting in a worsened investment climate for Chinese investors, including CIC. The investment review processes in the UK and France have not been susceptible to politicization. Moreover, negative macroeconomic conditions for each of the two countries following the eruption of the Eurozone crisis have resulted in an improved investment climate for CIC, although brought about by the proactive stance of governments and companies rather than by any de-politicization.     

思政课提高主流意识形态教育时效性途径分析

大学生主流意识形态教育问题关系到为社会培养什么人的问题,关系到什么样的人成为我国社会主义事业接班人的问题,这直接决定着中国的前途命运。思想政治理论课是高校思想政治教育、主流意识形态教育的主阵地。面对社会转型、经济一体化所带来的种种社会思潮的冲击,思想政治理论课要在教学内容、方式等方面加以改革,提高大学生主流意识形态教育的实效性。     

The development of corporate governance in China

Over the last decade there have been significant economic reforms in China. Foreign investment is encouraged and there are increasing numbers of joint ventures with foreign partners. The stock exchanges of Shanghai and Shenzen have developed quite rapidly, and the expansion of China's economy and the growing importance of foreign investment has implications for the development of corporate governance structures in China. The internationalization of institutional portfolios ensures that there is a cross‐border interest in corporate governance, and that China's steps in developing corporate governance will be watched with interest. In this paper, we will explore the existing cultural aspects of China, the structure of share ownership in China, recent developments that have taken place in China's capital markets, including the growing foreign influence, and their implications for corporate governance developments. We compare and contrast the influences on corporate governance in the West with those in China. We conclude that any model of corporate governance which develops in China is likely to embody the special role of the state and certain idiosyncratic cultural aspects of China, whilst taking on certain of the characteristics of an Anglo‐Saxon corporate governance model.     

MARKET WATCH

Local governments at all levels in China are taking efforts to curb soaring home prices, with Beijing introducing the strictest policies. On observing the increase of international crude oil prices, China raised gas prices for the first time this year. Foreign direct investment in China continued to expand in January and will remain high in 2011. Hot money, on the other hand, accounted for a small amount of capital inflows. Huawei Technology withdrew from its acquisition of the U.S. 3Leaf Systems and the Chinese Government has requested transparency in the U.S. approval procedure. Baidu, the biggest search engine in China, is facing a lawsuit for allegedly blocking competitor’s search results.