我国遗产税法律制度的设计

我国开征遗产税的必要性在于鼓励公民自食其力,调节社会贫富差距,补充现有的不完善税法。在已经基本具备了开征遗产税的条件下,我国必须从遗产税制、纳税人、征税范围、税率、起征点和征收管理等方面设计遗产税法律制度,同时为使开征遗产税顺利进行有必要建立个人财产登记、遗产评估及税前财产赠与等相关制度。     

偷税行政法控制与刑法控制的衔接

偷税行政法控制与刑法控制的衔接包括立法上的衔接与执法司法上的衔接。立法上的衔接要注意税收法规关于偷税以及对偷税的行政处罚的规定与刑法关于偷税罪以及偷税罪的法定刑的规定二者之间的一致性与协调性;执法司法上的衔接,要注意税务机关与司法机关在控制偷税方面的合作与协调。     

General prevention of tax evasion: A factorial survey approach

A factorial survey design is used to examine the taxpaying decisions of a random sample of adults. Data collected by asking respondents to rate their chances of cheating on their taxes under varying experimental conditions show only a small proportion of the sample expects to evade taxes. The few likely offenders judge lower tax rates to reduce their incentive to cheat, while higher audit rates, heavier prison sentences, and fines act as key inhibitors to tax cheating. The implications of this methodology and these data for future studies of tax evasion and deviance are briefly discussed.An earlier draft of this paper was presented at the 1986 Annual Meeting of the American Society of Criminology in Atlanta, Georgia.     

宝应至大历:唐代经济史上的重要时期

唐代宗受命于危难之际,但他能驾驭复杂的局面,稳定了政局,同时对经济采取了一系列改革措施,改币制,稳定货币;改赋税,探索赋税新路。其在位期间,实现了财政收入的增长,解决了中央政府的财政困难。唐代宗统治的18年,是唐代经济史上的一个重要时期。     

做好税费改革与农村基层组织建设

农村税费改革给农村基层组织建设带来新的机遇和挑战.农村基层组织要抓住这一新机遇,从实际出发,创新体制,采取切实措施,努力做好农村基层组织建设工作,进而推动农村各项事业的顺利、健康发展.     

对经济秩序的不同理解

经济秩序的重要性在当今已不言而喻。欧肯的“竞争经济秩序”、哈耶克的“自发经济秩序”和布坎南的“宪法经济秩序”各有其不同的理论特色。他们的经济秩序思想有一定的差异 ,但绝非完全矛盾 ,都值得人们学习和借鉴     

APEC与多边贸易体制

区域集团是世界贸易组织最惠国待遇的一个最大例外。区域集团由于其本身固有的排他性 ,势必会对多边贸易体制产生一定的冲击。但APEC却通过自己独特的合作机制将这种消极影响减少到最低限度 ,开创了区域合作的创新之路。本文在对当前主要区域经济组织进行比较研究的基础上 ,着重分析了APEC在制度创新及其与世界贸易体制的关系。接着分析了APEC在新形势下面临的挑战及我国的对策。在我国加入世界贸易组织之际 ,强调区域集团的作用具有深远的理论意义和现实意义 ,这将使我国经济在“区域集团”和“多边贸易体制”两个轮子上快速、健康、稳定地发展。     

避免双重征税协定适用中应注意的几个问题

随着我国对外经济联系进一步加强,收入与纳税人的国际化趋势凸显,如何避免和减少双重征税具有举足轻重的作用,同时,税收协定在消除国家间双重征税壁垒中,发挥着越来越大的作用.对避免双重征税协定适用的特殊性进行分析,提出根据相关冲突法原理和规则处理双重征税所涉及的若干问题的路径和方法.     

The Determinants of Medium Taxpayers’ Compliance Perspectives: Empirical Evidence from Siem Reap Province,Cambodia

Studies of tax compliance have focused primarily on individual taxpayers rather than representative enterprises. However, this paper examines several determinants of tax compliance perspectives among medium taxpayers. Using an ordered logit model, the associations of psychological and institutional factors with medium taxpayers’ compliance perspectives are analysed. The results indicate that tax law enforcement, penalties, tax awareness, trust in tax authority, and accounting agency are the main determinants increasing medium taxpayers’ high-compliance perspectives and reducing their medium-compliance perspectives. Tax law enforcement and accounting agency also remedy their low-compliance perspectives. These findings provide guidance for policymakers in enhancing tax compliance.