进一步完善文化产业税收政策

李本贵在《税务研究》2010年第7期撰文指出，借鉴国外的文化产业税收政策，完善中国的文化产业税收政策，应在保持现有税收优惠政策的基础上，适当降低或者减免文化产品的货物和劳务税，鼓勋文化产业从业者、文化产品知识产权转让，选择一些地区或者行业实行特殊的促进文化产业发展的税收优惠政策，并根据文化产业的发展特点，实行税收优惠方式的多样化。     

规范NGO发展的税收政策研究

NGO具有民间性、非营利性、组织性和自愿性特征。NGO是现代社会的重要部门,其活动遍及教育、科技、文化、环境保护、养老扶贫、医疗服务等领域,不仅弥补了市场缺陷,而且承担了部分政府的责任。我国社会对NGO提供的服务有巨大的需求,但现阶段我国NGO还处于较困难的创业时期,其发展受到了资金不足的巨大约束。推动我国NGO发展,政府责无旁贷。     

现行出版物稿酬税收政策需调整

<正>本文中所谓稿酬,是指个人因其作品以图书、报刊形式(含数字形式)出版、发表而取得的所得。现行的稿酬征税方法已运行多年,没有根据社会经济形势及人们收入情况的变化做过大的调整,制定这种征税方法时,人民的收入水平普遍较低,作者的稿费收入也比较低,而如今,人们的收入水平相比于那时,增长了数十倍。显然,用那时的征税政策来面对今天的稿酬,有很多地方是不合理的。近些年,国家对文化产业非常重视,对出版业也给予了很多支持,如2009年,国家降低了增值税先征后返的门槛,使出版社普遍受益,2013年,国家进一步扩大扶持范围,对图书零售、批发环节5     

论工会组织在企业重组中的独特作用

企业重组对职工队伍有冲击和影响,也造成工作上一定程度的不协调,同时是维护职工权益的特殊时期。为此,工会组织必须充分发挥作用,保持职工队伍稳定、保证日常工作有序开展、保障职工切身利益不受影响,从而为企业重组的平稳有序推进作出独特贡献。     

我国困难企业实施战略重组的思路

国外企业的重组是市场基础上各个企业的自发行为，政府除了必要的监管外，直接干预较少。相比之下，对于我国陷入困境的企业进行重组，政府参与和干预的程度则很深。这与我国国有企业的所有权特征和市场发育程度密切相关。要从根本上改变企业危机不断恶化的局面，规范企业的重组行为，不能仅仅寄希望于某一项措施，而必须综合治理，即实行包括债务重组在内的全面重组。然而，企业债务重组的过程无论多么复杂，其核心始终围绕着三个问题而展开。其一是由谁来主导重组；其二是依托什么样的机制来重组；其三是以什么样的方式来重组。这也构成了企业债务重组的基本原则。     

浅谈工会在重组企业文化整合中的作用

兼并重组是企业进入新行业、新市场的首选方式,也是进行产业结构转型的重要手段.近3年来,在创新驱动,转变经济增长方式的大背景下,企业间的兼并重组也呈加速之势,上海国资整合的步伐明显加快,重组企业也越来越多.而重组企业中的文化整合,也成为众多企业党政工领导和职工群众高度关注的问题.重组企业中的文化整合,不仅是企业改制重组,...     

湖南就业问题与税收政策探讨

近年来,湖南就业形势总体趋好,就业规模不断扩大,就业结构趋于完善,企业自主经营、个人自主就业机制逐步形成.但同时也面临着劳动力供求矛盾突出,就业需求增长放缓,农村人口比例居高不下,就业困难群体持续增加等问题.湖南省实施就业税收优惠政策已经取得了一些成效,为进一步完善促进就业的税收政策,扩大就业和再就业,我们要调整和完善现行税收政策,发展民营经济和中小企业、鼓励第三产业发展以及实行城乡统一劳动力市场等.     

中国的物价为什么比美国高?

倾斜的政府税收政策中国政府专为出口商品制定的税收优惠政策,就先天性地制造了中国制造在中美两国间的价格差异。中国对美贸易非常庞大,每年达数千亿美元的规模,2008年按照美方统计达3377.72亿美元,但中国输美的产品主要集中在服装、纺织品、玩具、日常生活用品及家具等低端产品,在国际市场,作为低端产品的出口,价格竞争是一     

对图书馆业务流程重组的思考

图书馆业务流程重组是图书馆自身发展的要求。在图书馆发展的不同阶段中 ,图书馆的组织结构都与该阶段图书馆的主要业务流程相匹配。通过业务流程的重组 ,建立与现代图书馆发展相适应的组织结构 ,管理方式是我们的当务之急。     

Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States

A tax expenditure budget should contribute to efficient and effective public decisions by quantifying the division in the tax structure between provisions that represent revenue policy (distribute the cost of government according to the legislated tax base) and parts that represent budget policy (substitute for direct spending). For this transparency to have the desired impact, however, the tax expenditure budget process and the direct expenditure process must be properly integrated and the tax expenditure budget must make an accurate division between the parts of the tax structure. A review of the 33 states with tax expenditure systems shows many weaknesses in application of the concept and poor linkage to the direct spending budget system. Their most significant flaw is in dividing the tax structure into normal and preference elements; states need greater attention to defining their basic tax structure if they are to have a meaningful tax expenditure budget.     

压力型税收征收管理体制与我国税法的价值理念冲突

税收法定主义与税收公平主义是世界多数国家税法奉行的基本原则,也是我国税收立法所追求的价值理念,反映了法治国家形式法治与实质法治的要求.本文通过分析压力型税收征收管理体制与税法价值理念的冲突,旨在促进我国征收主义税收征收管理体制向法定主义税收征收管理体制变革.     

Personal Income Tax Policy in China and the United States: A Comparative Analysis

Personal income tax has grown in importance in China's revenue system. Revenue from personal income tax was more than 2 trillion RMB yuan for the first half of 2008, a 27 percent increase from the previous year. And while similarities exist between China and the United States, distinctive features separate the two. Hua Xu of Auburn University at Montgomery and Huiyu Cui of Dongbei University of Finance and Economics underscore the need for equitable personal income tax reform in China. Using lessons from the United States, an agenda for future research on tax policy is outlined.     

我国行业协会发展之政策取向

行业协会作为中国加快市场化步伐进程中的必然产物,从2001年起获得长足发展。目前我国行业协会有三种生存业态:“二政府”模式、温州模式和上海模式。行业协会在协调企业和政府关系、帮助企业开拓市场、规范同行业竞争、代表企业参与国际竞争等方面发挥了重要作用。但由于我国行业协会的建设总体上还处于起步阶段,其制度安排还不可能完全按照市场经济的要求来构造,其中也存在许多不容忽视的问题,借此提出了引导我国行业协会发展的五大政策取向,即:用法律形式明确不同行业协会的性质、地位和作用;对现有行业协会进行整合;行业协会与政府部门脱钩;扩大协会经费来源;进行市场化运作。     

Dysfunctional Policy Transfer in National Tax Blacklists

Common sense and much of the policy transfer literature suggests that learning from abroad delivers better policy at lower cost. In contrast, this article argues that policy transfer in tax blacklists has been a dysfunctional process tending to replicate errors. Rather than reflecting learning, normative mimicry, or market pressures, over‐committed policymakers have responded to complexity and crisis by unreflectively cutting and pasting from foreign models. Facing a short‐term political imperative to “do something” about tax evasion in an environment of fiscal crisis, many policy makers have compiled blacklists of tax havens by copying lists of “the usual suspects” from abroad. Evidence for both the process of transfer and the dysfunctional nature of resulting policy is provided by tracking recurring errors in these lists that are unlikely to have arisen independently.     

Tax Evasion from a Policy Perspective: The Case of the Motor Fuels Tax

In recent years, many state legislatures have proposed, considered, and adopted legislation intended to thwart fuel tax evasion. Despite the recent political activity of state legislatures to increase fuel tax compliance, there is relatively little research examining the evasion of excise taxes in general or the motor‐fuel tax in particular. This article examines the issues of fuel tax evasion from a policy perspective. We discuss the vulnerability of the fuel tax to evasion and examine how state legislatures in the southern region have responded to the tax evasion issue. We focus the examination on four major initiatives implemented at the federal level in four broad policy areas: tax administration, penalties and punishments, liability, and visibility and enforcement. These findings provide important insight for developing new strategies to enhance compliance to the fuel tax in particular and excise taxes in general. Furthermore, we discuss how issues of fuel tax compliance can be extended to other compliance issues such as Medicare fraud.     

论我国公共政策价值取向的三维建构

社会公共问题的复杂性决定了公共政策价值取向的多维性.我国的公共政策的价值取向应是三维的,将效率、公平确立为我国公共政策的基本价值取向,将以人为本确立为我国公共政策的核心价值取向,将公共幸福确立为我国公共政策的终极价值取向.     

我国转型时期第三部门的公共政策参与

我国目前正处于一个由传统社会向现代社会整体转型时期,在这一时期,第三部门作为公民社会的载体,正逐步成长。同时,转型时期的社会结构和利益格局的变化加剧了矛盾与冲突,也对公共政策形成了多方面的压力。随着我国民主政治的不断完善,公民通过第三部门参与公共政策过程,可以实现建立广泛而有理性的政治参与机制,保证政策信息的充分性,为公共政策执行提供有力的保障并为政策调整提供重要的依据等。目前,我国第三部门公共政策参与不足的现状可以通过政府观念的转变、第三部门自身参与能力的提升、健全立法和完善参与制度安排等来实现。     

Tax Harmonization and Tax Competition: Contrasting Views and Policy Issues in Three Federal Countries

This article contrasts divergent attitudes toward tax competitionand tax harmonization in Australia, Canada, and the United States.Despite strong arguments on each side, competition and harmonizationare not necessarily conflicting goals except at the extremes.The most troublesome issue is the tradeoff between promotingefficiency in the public sector and in the private sector. Dueto the difficulty of measuring and comparing efficiency in bothsectors, this issue is not likely to be resolved objectively.However, tax-base harmonization appears to be the best compromisein pursuing both goals. Some fundamental problems remain regardlessof the policy direction taken, including limiting "micro-level"competition and addressing environmental and redistributiveconcerns in regional and local arenas. Improved intergovernmentalcooperation and experimentation are viewed as the key to resolvingthese issues.