绿色税制改革的经济效应浅析

绿色税制改革是实现经济可持续发展的财政政策的一项重要手段。中国绿色税制的研究相对国外起步较晚，但是绿色税制的改革对实现中国经济可持续发展、构建社会主义和谐社会又有着重要的意义。     

中国税收负担的地区结构此较

对于像我国这样的发展中大国来说,税收负担问题不仅仅是一个多少或轻重的问题,还有一个宏观税负的结构问题。而宏观税负的结构,严格说来,主要是指宏观税负的地区结构,从不同侧面、多角度研究我国宏观税负的构成,能够为协调全国各地区间的经济均衡发展,提供有益的参考。     

关于我国社会保障税的设立原则及设计思考

征收社会保障税是我国筹集社会保障资金的主要途径 ,开征此税势在必行。在设计社会保障税时首先应当确定社会保障税的原则 ,它是设计社会保障税的前提。同时在社会保障税的纳税人、征税范围、税率、计税依据、征收管理等要素设计中 ,既要认真研究学习国外成功做法 ,又应结合我国的实际情况 ,力争制定出较为科学的社会保障税     

新出口退税政策对中国出口贸易方式的影响——事件分析法的一个新应用

2004年1～5月份,在新出口退税政策实施的背景下,中国一般贸易出口出现增速回落及比重下降。因此,出口退税新政策对中国出口贸易方式构成的影响程度成为了学术界、政府和企业关注的焦点。利用事件分析法,分别从总量效应和结构效应两个方面对此问题进行研究。实证结果表明:在总量上,一般贸易出口额与进料加工贸易出口额在新政策出台后均出现了异常增长现象,新政策的实施使增速明显下降,但降势已减弱并趋稳,短期内的平均影响并不显著;在结构上,结构效应尚未显现。然而,随着新政策的进一步实施,长期影响还有待继续深入研究,以便及时掌握其可能对贸易方式构成造成的异常波动。     

税收征管的立法完善及其现实意义

税收征管是保障国家税收工作顺利进行的重要手段 ,新修订的《中华人民共和国税收征收管理法》对税收征管过程中出现的新问题做出了更加细致的规定 ,弥补了过去税收征管工作中立法不完善、操作性差的缺点 ,通过加强税务机关服务职能、推广计算机的使用 ,与国防惯例相接轨 ,为我国加入WTO消除了税收征管领域的障碍。     

税法运行机制的经济分析

税收负担是税收法律运行机制的核心内容之一,税负的轻重在于价格需求弹性的大小。税法的公平和效率是税法运行机制的必有之义。     

Thoughts on the theories and practice of chinese private international law

“The parties can only choose facultative legal norms,” “the parties of all foreign-related civil and commercial cases may agree to choose Chinese law as the applicable law governing their legal relationship,” and “the applicable law to the contract chosen by the parties shall not avoid the mandatory provisions of Chinese law” —such viewpoints that have substantial influence among the theorists and in the judicial practices of Chinese private international law are actually based on misunderstandings of Chinese private international law. It is a task of the private international law community of China to eliminate such misunderstandings, hence facilitating the healthy development of Chinese private international law.     

European group taxation-the role of exit taxes

The European Commission’s proposal to establish a Common Consolidated Corporate Tax Base reduces both compliance and administrative costs for European groups. The proposal would replace separate entity accounting with a profit allocation based on formula apportionment. Since formula apportionment rests on the source principle, the group faces an incentive to invest in low tax member states. Residence-based group taxation based on separate entity accounting could be an alternative. The subsidiaries’ profits and losses are attributed to the parent of the group (current inclusion), and the European group’s profit is taxed at the corporate income tax rate of the parent. The parent’s state of residence grants a foreign tax credit. Current inclusion prevents tax distortions regarding the location of investments, if no limitations on the foreign tax credit exist. A serious drawback of residence-based taxation is the incentive to move the group’s headquarter to a low tax member state. At present, this incentive is mitigated by exit taxation. Applicable exit taxation rules, however, most likely infringe upon European law. Rules that conform to European law probably abolish unfavourable liquidity effects upon exit. In net present value terms, however, exit taxes still render it burdensome for the group to move the headquarter to another member state.

税收调控中的行政立法:正名与规范

税收法定原则的实质是要求征税权由立法机关保留,但税收调控权不应由立法机关垄断,因此,税收法定原则不应笼统地适用于所有有关税收调控的立法行为。行政立法可以规范消费税的基本制度,以及仅涉及部分行业、部分地区的税收调控措施。同时,应当设立具有广泛代表性的宏观调控委员会,负责审查和批准税收调控中的所有行政立法,并且在宏观调控基本法中明确规定税收调控中行政立法的前提条件、行政立法中可选择的调控措施及调控幅度。     

税收国家及其法治构造

现代国家源起于现代意义的税收,税所具有的公共对价性、非营利性与国家的民主法治性结合而成税收国家,税收国家必须反映公共目的及国家目的的两个面向。没有税收国家,就不可能有以经济自由为中心的实质法治国家;反之,税收国家须营造一个完善法治的构造。税收国家的法律主义、平等主义和人权主义原则起源于财政民主理念,以此为导引完善财政立宪制度、财政分权制度和相关程序制度,由此为税收国家权力运作设定一个起码的边界。