论江南"折租造布"的中央化历程——读《隋唐制度渊源略论稿》财政篇

陈寅恪先生是以江南折租造布为例,来论证唐代的江南(南朝)化说的。根据武则天时期的陈子昂上疏以及仪凤三年度支奏抄、四年金部旨符,唐代江淮地区仍在实行以前南朝的折租纳布制度。开元二十五年之前,该区上供的租米通常是用租布(可能也包括钱)在东都附近籴纳来的。但随着江淮地区上供地位的提高及边境和籴事业的开展,中央政府也出现了直接受纳租布的迹象。唐玄宗时期,商品经济进一步发展,官府的和籴规模、区域事业不断扩大,中央对充任货币职能的布帛需求量也在加大。开元二十五年,政府在京辅一带广行和籴,最终以法令的形式确认了江南的折租造布制度。     

专款专用税:税法学视角下用税监督权的建构进路

随着宪政经济学的发展,用税监督的"规则之治"再度引起法学界的关注。然而,对税法学的用税监督权的法理考察仍暂付阙如。针对具有私人物品特性的公共产品和服务供给而征收的"专款专用税"反映了直接的成本和收益关系,使纳税人或其代表能够比较每一项活动而不是包含着多种成分预算的成本和收益,从而在政府和纳税人之间形成更为明确的税收契约关系,充分体现协调预期和传递信号的功能,以更有效地稳定纳税人对其所缴纳税款的预期;在政府违约使用税款的时侯,纳税人可以根据违约追责机制,通过司法手段行使其用税监督权,更好地监督政府对相应税款的使用。     

试论偷税罪“数额加比例”的成罪标准——源自税收征管实践的思考

偷税罪作为一种最普遍、最典型的税收犯罪,一直是我国刑事立法规制的重心之一。如何进行偷税罪的立法完善是学者们经久不衰的谈论话题,其中偷税罪“数额加比例”的成罪标准更是争论的焦点。取消偷税罪双重标准中的比例标准,从而降低偷税罪认定过程中的操作难度,对打击偷税犯罪可以产生积极的效果。     

征收和征税的关系规则及其适用:美国法上的情形

美国法律界力图理清征收和征税的关系。征收和征税的理论基础是一致的,都是为了公共目的而剥夺公民财产。征税针对多数人,而征收针对具体的少数人;征收导致公民承受不合比例的负担,而征税不是;征收针对可分离的财产,而征税针对总量财产。美国联邦最高法院非常谨慎地将征收规范适用于征税。     

关于我国开征社会保障税的分析

我国社会保障制度存在着诸如覆盖面小、征收力度不够、基金管理制度不健全、政策不统一等问题,难以保证筹集社会保障收入的需要。文章对开征社会保障税进行分析,认为开征社会保障税,完善社会保障筹资方式,应成为当前我国社会保障制度改革与完善的突破口。     

An Impulse Response Function for Corporate Taxes in Barbados

For many years, corporate taxes have been an important source of Government revenue in Barbados. The variables, namely, rate of corporate tax, real income and the rate of interest were selected when applying an impulse response function to the model for corporate taxes. The function revealed the following results after respective new equilibria were attained: First, corporate taxes would contract if the rate of corporate tax had experienced an upward shock. Second, corporate tax inflows would rise sharply from an upward shock to real income. Finally, an upward shock to the rate of interest would result in a steep contraction in corporate taxes.     

American Views About Public Services: A Challenging Paradox for Public Administrators

This review of public opinion about the role of government in the United States finds a perhaps surprising combination of conservative and liberal beliefs. For example, while they are strongly supportive of tax cuts, Americans also want more government activism in a wide variety of areas. This certainly presents a challenge for public administrators and government since the means for fulfilling these desires of the citizens are far from readily apparent.     

Building Bond Repayment Capacity in Developing Countries: A Study on Property Tax Collections and Debt Affordability in Mexico

This article uses a multinomial regression model to analyze the bond repayment capacity of issuers of municipal bonds in Mexico. The study emphasizes the role that property and land-based taxes have in the enhancement of repayment capacity, as these are highly underutilized levies with important revenue raising potential. The findings show that there is no statistically significant link between these taxes and the chosen proxy for repayment capacity. This follows from an institutional and legal framework that creates an artificial environment of fiscal solvency. The Mexican case is instructive on how not to create a subnational bond market.     

宪法上的自由之极限:美国"劳伦斯案"评析

基本自由权之逻辑终点,可分为内外两面:所有自由中自主性最高的那一个,可谓自由之内在极限;而在整体法秩序中,宪法实定法所能给出的最边界自由,可谓自由之外在极限。当代国家所面临的同性恋者权利问题,正是自由这两个面向结合最为紧密的法律难题之一。面对这样一个临界权利的难题,2003年的美国联邦最高法院,在公认是持保守主义观点的大法官占多数的格局下,却通过劳伦斯案判决,对当今人类实定宪法上的最为极限的自由,做出了一个颇为激进的自由主义宣告。     

网上交易的偷税问题及查控对策

与传统交易方式相比,网上交易更为便利。但由于其缺乏固定的经营场所,使传统的税收征管机制受到冲击。法律体系上的缺陷、税收征管机制和技术上的落后与网上交易的现代性形成了鲜明的对比。加强对网上交易的税收征管,首先要完善现行的税收征管法律体系和税收征管制度,其次要充分利用现代科技,加强对网上交易行为的在线监控。