环境税税目设计的原则与路径——以发展方式转变为背景

排污收费项目如何转化为环境税税目,是费改税的关键环节。对此,应该在坚持效益原则和公平原则的前提下综合各方面因素加以考量。考量的结果是,排污收费项目应以稳妥渐进的方式转化为环境税税目,不宜操之过急;环境税税目也应尽可能多地囊括各类污染,并注意避免税收上的分配不公。由此,环境税才能充分发挥其促进发展方式转变的积极作用。     

略论在涉税犯罪侦查中的税警协作

加强公安机关与税务机关的协作,是当前涉税犯罪侦查中急待研究解决的重要问题。在打击涉税犯罪工作中,税务机关与公安机关应优势互补,采取切实可行的措施,加强协作,以形成打击涉税犯罪的合力。     

中国后农业税时代的“非同质性”农民

减免农业税后,处于社会转型期的中国农民越来越是一个“非同质性”的群体。另一方面,农业税的取消,并不意味着中国经历“农民的终结”,中国农民在未来二三代人的时间内是无法终结的。从这个认识出发,有必要认真研究如何面对农民的“非同质性”,研究中国新农村建设的问题。它意味着“一种联合的生活方式”开始。     

Is tax competition harmful and is the EU an optimal tax area?

This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes. Next we propose the new criterion of Optimal Tax Area under which the possibility and feasibility of tax harmonization is examined. The policy implication of our paper is that we do not expect harmonization for direct taxes like corporate taxes in the EU in the near future and if so, harmonization of corporate tax rates on low levels. We conclude that both more theoretic research and empirical evidence are needed before we can answer with certainty whether tax competition is harmful or not. classification A1 . D6 . H0     

论纳税人诚实推定权的入法途径

诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。     

电子商务平台经营者涉税信息报送义务履行的规范化研究——基于我国《电子商务法》第28条规定的阐释

基于协助税收征管的需要,平台经营者应依法定条件和法定程序向有管辖权的税务部门履行报送平台内经营者涉税信息的义务。我国《电子商务法》设置涉税信息报送义务旨在防范数字经济时代下税收征管的失灵、实现税负的公平负担。该法规定的平台经营者涉税信息报送义务面临履行主体过于宽泛、履行对象含混模糊、履行内容有待明确、履行监督效果欠佳等突出问题。有必要通过我国《电子商务法》施行细则,允许平台委托报送、降低初创型平台报送负担、建立跨境报送国际协调机制,以界分平台经营者职责;经由分层化管理平台内经营者与细分服务领域,以厘清该义务的履行对象范围;通过制定信息报送正面清单、明确报送部门、统一报送时间、流程和方法,以明晰该义务的履行内容;通过丰富事后行政查处机制与强化事前合规指引,以激励该义务的有效履行。     

Fixing Financial Plumbing: Tax,Leaks and Base Erosion and Profit Shifting in Europe

Aggressive tax planning by multinational enterprises (MNEs) costs EU member states between €50-70 billion and €150-190 billion per annum through base erosion and profit shifting (BEPS). This tax gap has been blamed on ‘unethical’ companies acting legally, but inappropriately. Action to curtail this behaviour has been made possible by the confluence of two powerful movements: a popular articulation of tax morality as it relates to MNEs and the high issue salience reached as a consequence of the financial crisis and austerity in Europe, an emerging discourse around tax morality, and the efforts of prominent whistleblowers. As a result, domestic governments have removed their ‘soft’ veto and facilitated supranational bodies in innovating on corporate taxation, helping to rebalance the technical and structural superiority of MNEs in the international tax system.     

Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament

The current revenue system of the EU is still structured like that of an organization based on intergovernmental cooperation, although the EU is already far advanced in legislative and political integration. This antagonism gives reason to discuss whether or not the EU should be granted an autonomous tax source. Our contribution to this debate explores the factors which shape the acceptance of the EU tax option among European policy makers. A self-conducted survey among Members of the European Parliament (MEPs), which resulted in a response of some 150 of the representatives, offers us a unique database. Concerning MEPs’ revenue system preferences, our findings confirm an important impact of party ideology and individual characteristics while they indicate that country-specific factors also contribute to understand the attitudes towards an EU tax. In the light of our findings the status quo bias in the revenue system of the EU can be attributed to the persistent importance of national interests with respect to tax policy.

对新形势下如何遏止虚开增值税专用发票犯罪的思考

虚开增值税专用发票犯罪居高不下,屡禁不止,造成国家巨额税款流失,严重地侵害了共和国经济秩序。对此,应利用信息网络优势,增加投入,加快联网速度;树立全局观念,加大协助力度,形成打击虚开犯罪合力;落实专项经费,保障大案要案的查破;严格审核,防止利用虚假身份证及其他虚假证件登记注册公司、企业。