排污费改税法律制度探讨

我国的排污收费制度已经不适应新世纪可持续发展的要求,如何利用税收来促进环保工作,建立环境税收法律制度,在费改税的大潮中,将排污费改为排污税,已成为当前我国面临的新课题。在分析排污收费制度现状的基础上,结合国外排污税征收的实践,对我国建立排污税法律制度进行探讨。     

历代王朝治瑶赋役政策的社会历史分析

历代王朝治理瑶民的赋役政策基本上是一脉相承的 ,大致为一种减免赋役负担的优惠政策 ,且随着时间的推移逐步走向系统与完备 ,但其中也杂有曲折和反复。这种演变正是民族关系发展的晴雨表和外在表现 ,其背后有着深刻的社会历史根源。概括起来 ,其发生与演变是以下四个方面的因素共同作用的结果 :其一 ,王朝的处境 ;其二、瑶民的处境 ;其三、双边往来 ,其四、政治博弈。反观历史上的治瑶赋役制度等经济政策 ,可以为我国更好地实施民族区域自治提供有益的借鉴。     

中国—东盟区域经济一体化趋势下的税收竞争与中国的政策选择

中国—东盟自由贸易区(CAFTA)的全面启动为"10+1"组合带来了大量的实惠,但不可否认的是,关税减免承诺无法抵消在国家利益驱使下的中国与东盟各成员国之间的税收竞争。CAFTA框架下,面对东盟国家日益激烈的税收竞争,中国应当采取何种措施积极参与其中,在充分保证国家经济利益的同时又避免卷入有害税收竞争的漩涡,值得我们深入研究。     

Family and tax registers in the Aegean Islands during the Ottoman period

This article examines types of tax registers that provide a picture of families in the Aegean Islands during the Ottoman occupation. Numerical data from the islands of Andros, Myconos, Syros, Serifos, and Patmos are emphasized. Accounts by travelers and Roman Catholic priests and other documentation of that time are also examined. The article attempts to verify the reliability of data from the registers regarding family size, number of households, the possibility of household sharing by more than one family, and number of household heads. Records of personal taxes (ispence, or poll tax) indicate that the families on the islands during the 17th and 18th centuries had only a few members. Exact data cannot be derived because the communities attempted to redistribute taxes according to their own needs rather than following official Ottoman orders. Similar indirect information is derived from another kind of register that recorded the transfer of taxpayers' properties. The number of houses for some islands seems to have steadily increased although the number of family shares did not. This phenomenon may be linked to the status of ownership of immovable property, the horizontal property that was applied, and the nonexistence of cohabitation of extended families. Another issue concerns the number of widows in the tax registers. This large number does not correspond to the family status of these women but rather to tax practices exercised by the communities and participation of these women in the economic and social life of the islands.     

Comment on Donald A. Krueckeberg's “The Lessons of John Locke or Hernando de Soto: What if Your Dreams Come True?”

Abstract

Krueckeberg's critique of de Soto's paean to homeownership in Third World countries is well taken; his use of John Locke's rationale for private ownership provides support for the critique. But then Krueckeberg puts forward a proposal to extend homeowner‐ship benefits through a National Homestead Trust, with Individual Development Accounts or a tax like Social Security, to help renters accumulate a down payment. Abandoning a broader approach, Krueckeberg reverts to supporting homeownership as a central tenet of U.S. housing policy and wants to extend its real and perceived benefits to low‐income households. He recognizes the shortcomings of U.S. property law and tax policy that may leave low‐income owners with threats to shelter security.

To provide security for low‐income residents, fundamental changes are required. Attention should be paid to protection from evictions and from foreclosure; income/employment support; guarantee of services from utilities to schools; and, as needed, direct subsidies for housing.     

A preliminary assessment of the new home seller capital gains law

Abstract

In August 1997, the capital gains law was changed to enable most sellers to move down in price without incurring a tax liability. The previous law was critiqued as detrimental to cities by promoting out‐migration to higher‐priced homes; it was asserted that the requirement that sellers buy a home equal to or greater than the value of the one they sold to defer tax liability obstructed movement down in price. This study asked whether movement down in price increased in four Ohio cities after the law was changed and whether movement out of the central cities decreased and movement in from the suburbs increased.

Statistically significant change in movement down was found in only one city. Movement up in price and outward dominated all four areas. The study produced no direct evidence of the factors that influenced seller‐buyer move decisions. The process of life‐course change—younger households moving up to larger, more expensive homes and older households moving down to smaller, less expensive properties—was probably the driving force.     

浅析国民待遇原则、改善投资环境与我国涉外所得税制改革

2 0 0 1年 12月 11日我国正式成为世贸组织的成员方。入世后 ,我国要遵守世贸组织的原则和规则。国民待遇原则就要求我国内资企业与外资企业税收的一致 ,如果我国对涉外税制特别是涉外所得税制进行调整 ,势必会损害我国投资环境的改善。如何做到既符合国民待遇原则的要求 ,又不致损害我国的投资环境 ,就成为目前我们所面临的重要课题 ,本文就此问题作一些简要的阐述。     

论中国—东盟自由贸易区税收协调

近年来,中国参与国际区域经济合作的步伐不断加快,合作领域日益拓宽.中国-东盟自由贸易区建设标志着我国在参与国际区域经济一体化方面迈出了实质性步伐.本文在比较中国与东盟各国税收制度的基础上,借鉴欧盟税收协调的经验,提出中国-东盟自由贸易区税收协调的步骤和主要内容,并重点分析了税收协调的效应,最后据此提出相关政策建议.