个人所得税法的空筐结构与规范续造

个人所得税法呈现"空筐"外观,实施条例及财税规范性文件循解释执行上位法、依授权制定规则、补充漏洞、创制规则四条进路实施规范续造。地方人大、政府的制度内规则创设权极其有限。税收事项技术性常被作为证成剩余立法权的理由,但此非充要条件。在组织财政收入的传统目标外,调控功能的植入吁求个税规则一定的灵活性。地区间差异使"净额所得"导向的个税规则应有区别,因地制宜的治理实践同样在应然层面消解税权集中的合理性。我国应区分财政目的规范与管制诱导性规范,施以不同程度的法定要求;在纵向适当授权的同时,在横向维度,于四条规范续造路径中分别甄选适于两类规范者。对各类规范续造,都要强化实体和程序控制,并建构审查机制。     

《中德税收协定》的现状与发展趋势

中德两国互为重要的经济贸易伙伴国。《中德税收协定》自1985年签订以来,成为两国解决双重征税和防止逃漏税问题的法律准则。然而,《中德税收协定》实施后,中国不断地推进税制改革,两国间经贸往来出现了新的形式,与此同时,国际税法理论也有了新的发展。因此,适时修改《中德税收协定》是必要的。尽管中国在德国的投资已有所发展,但是应当清醒地看到,中国仍是资本输入国,在修订《中德税收协定》时,应当坚持来源地管辖权为主和适当兼顾居民管辖权的原则。     

国际税收透明度同行评议及中国的应对

为实施国际税收透明度和信息交换原则而组织的全球税收论坛同行评议是国际税收合作中的新机制。评议中发现在涉外信托、无记名股票和名义持有人三个问题上各国普遍存在信息透明度不足的缺陷。我国作为大陆法系国家,现行的法律法规与论坛所设计的标准也有一定距离,值得引起注意。应当在完善信托税制的实体法律基础上加强获取信托信息的税收征管程序立法,对国内信托和涉外信托分别制定信息申报规则;有必要对公司法第130条进行修订,取消发行无记名股票的规定;制定隐名投资中的名义股东的信息保存法,对名义股东施以信息报告义务。     

Tax Evasion and the Role of the State Actor(s) in Bangladesh

Little attention has been paid to tax evasion in developing countries due to a lack of data. This article addresses this lacuna by investigating the tax evasion practices and finds significant increases in tax evasion in Bangladesh. The study makes a major contribution to the literature in tax evasion, and indicates that the norms of state actor(s) (i.e. the National Board of Revenue–the sole tax authority in Bangladesh) lie in the interests of politicians and the continuation of corruption. The legitimacy of the state actors in this case means that they act as facilitators for increasing tax evasion practices. Therefore, the current system has endured remarkably robustly to date, and coercive isomorphism is indeed needed in the institutionalization process.     

针对税侦工作特点加强税侦队伍建设

危害税收征管案件侦查是刑事案件侦查的一部分,但它又有其自身特点,即被害人是国家,侦查工作没有来自直接被害单位或被害人的支持、监督和推动。因此,针对税侦工作特点,做好税侦工作,必须加大税侦队伍建设的力度,使这支队伍以良好的素质与形象承担起打击涉税犯罪,维护税收秩序的重任。     

明治日本所得税法立法过程考论

明治中期开始,日本政府为实现其富国强兵政策,采取了一系列增强财政收入的措施,当时的大藏省在相继进行地税改革以及试图恢复关税自主权之后,仍然没有扭转财政入不敷出的状况。在此情况下,以松方正义等为首的大藏省官员效仿欧美国家,开始将新的税制引入日本。通过对当时欧美各国税制进行反复研究,决定引进当时只在英国等极少数国家实行的所得税制。近代日本为何引进所得税?又是如何完成对所得税法的立法程序?在此过程中如何处理外来制度与本国传统及实际的矛盾?文章试图解答这些问题。     

论税收政策的扩张性调整

我国现行的积极财政政策偏重于扩大政府的投资支出,而税收政策则严重制约了我国经济的增长.在当前继续实施积极财政政策的过程中,应在增值税、消费税、固定资产投资方向调节税、印花税、出口退税等方面对现有税收政策做出适当调整,以实现我国整体经济的良好运行和稳定增长.     

Technology transfer perspectives in globalising India (drugs and pharmaceuticals and biotechnology)

The paper briefly outlines the status of technology transfer related issues in drugs & pharma and biotechnology sectors in India. The paper also outlines the contemporary business strategies including R&D and technology transfer models. The study indicates that present technology transfer policies and mechanisms are weak and need to be restructured. The current fiscal incentives and tax concessions etc. available for R&D in industry seem to have outlived and are no longer attractive because of continuous lowering of tariff rates and tax rates in the context of WTO and liberalization of policies. Moreover, the issue of R&D support to industry is not covered in the WTO as in case of subsidies. Therefore, it is advisable for the government to revisit the existing promotional measures for R&D. FDI policies also need to be tailored to encourage Technology transfers and capability building. Recommendations are made for making Technology Transfer more effective for the growth and competitiveness of the industry. A technology transfer management model is suggested.      

论我国地方税体系的完善

自1994年我国分税制的财政体制建立以来,由于采用中央集权的税权分置模式,造成地方税制建设和发展的诸多困难,迫于财政压力,许多地方政府不得不在税收之外寻找“财源”,严重侵蚀了中央税基,也造成了税制的混乱。本文从分析现行地方税制的弊端入手,着重探讨在较为成熟的市场经济条件下如何完善我国的地方税制。