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。     

税收刑法的司法适用及立法评析

偷税罪成立条件的数额加比例规定方式,根据举轻以明重原则,不会导致处罚上的空隙。除偷税罪明文规定的数额应累计计算外。其他税收犯罪的数额通常不应累计计算,尤其应严禁通过累计计算数额对行为人适用死刑。对虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪适用死刑的条件中给国家造成的税收损失,不是指所虚开的发票票面上直接反映的税额,而是他人用之抵扣税款后给国家造成的实实在在的税收损失。盗窃、骗取增值税发票的行为本身,不能构成盗窃罪、诈骗罪。     

Policy making in political memoirs — the case of the poll tax

As a contemporary means of political communication, those memoirs of participants that offer insights into the formulation of public policy are significant resources for researchers. This is even more so when a range of accounts can be examined together and their assertions tested against each other. The development, implementation and ultimate failure of the Poll Tax is a key element of recent British political history. While historians will eventually have access to the official record, and journalists provided daily coverage at the time, politicians' memoirs can be used by political scientists to describe and then evaluate the operation of the policy‐making process. The Poll Tax is a highly instructive example of the chaos that can result if any political system produces a policy which is under‐researched and not subjected to searching evaluation in parallel with its development. Copyright © 2002 Henry Stewart Publications.     

税收法定主义新论

税收法定主义是税法原则中的最高原则,是民主原则、法治原则等现代宪法原则在税法上的体现。我国税法在实行税收法定主义方面仍存在不少问题。应进一步落实税收法定主义对我国税收立法的要求：从宪法的高度对税收的一些基本要求进行规定;制定一部税收基本法,将征税中的共同事项在同一部法律中加以规定;明确税收立法的分权范围和授权程序。     

突发公共事件视域下应急财税政策探究

突发公共事件对经济社会运行秩序造成的冲击难以通过市场机制有效解决,国家出台应急财税政策防范化解突发公共事件造成的危机是政府义不容辞的职责。党的十九届五中全会也提出要"建立现代财税金融体制,加强财政资源统筹,增强国家重大战略任务财力保障"。2020年,我国运用一系列应急财税政策对冲新冠肺炎疫情影响,有效保障了疫情防控任务的高效落实和经济社会的恢复发展。探讨我国现行应急财税体制现状、问题及其优化策略,对于高效应对突发公共事件进而实现国家治理能力提升十分必要。     

对"资本弱化"进行规制的思考

“资本弱化”这种避税方式近年来日益引起国际税收领域的密切关注,这种避税方式与转让定价、注册避税港公司等避税方式相比,形式更加隐蔽,实践中不易觉察和对其进行监管。本文针对跨国投资者使用“资本弱化”避税的目的,结合国际实践,根据我国立法现状,提出目前对“资本弱化”的规制措施已不能适应经济发展的要求,并对如何将资本弱化控制在合理的范围内,在确保国家税收收入稳定的同时促进资源的优化配置作了深入探讨。     

加强两岸税收合作促进两岸融合发展——基于《两岸税收协议》文本的分析

近年来,海峡两岸经济交往密切,人员来往频繁。为防范和消除重复征税,促进两岸经济合作,2015年8月25日《两岸税收协议》正式签署。本文通过对照OECD协定范本、UN协定范本及大陆与其他国家(地区)签署的税收协定或税收安排,分析《两岸税收协议》文本的主要条款,揭示其中所体现的协定立场,即大陆为促进两岸融合发展而让渡了诸多税收利益。随后从理论上分析了该协议生效后预期将产生的积极影响,包括实现税收协定通常的目的,以及增加台湾当局税收收入、减轻台湾地区纳税人税负、提升台湾经济地位等。最后展望未来,期待两岸共同努力,促成《两岸税收协议》尽早生效执行。     

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.     

¿Cómo recaudar más sin gastar mejor? Sobre las dificultades de incrementar la carga fiscal en México

This article explores how tax revenue can be increased in Mexico, especially through more collection in higher-income sectors. An overview of the Mexican government's capacity to collect taxes is offered before analyzing the reasons why tax revenue has not increased in over more than two decades. A sketch of strategies that the recent Peña Nieto administration could have followed in order to increase tax revenue in a progressive fashion is also provided. One of the article's main arguments is that without more efficient public spending, it will be difficult to collect more taxes permanently, especially in such an open economy, with institutions that are as weak as those in Mexico. Furthermore, in a democracy, there is little public acceptance for more taxes, no matter how progressive they may be, unless the government can provide certainty about more efficient public spending. For these reasons, unless the quality and progressiveness of public spending and tax collection advances, it is even undesirable that the government increase its tax revenue.     

Sorting out smart surveillance

Surveillance is becoming ubiquitous in our society. We can also see the emergence of “smart” surveillance technologies and the assemblages (or combinations) of such technologies, supposedly to combat crime and terrorism, but in fact used for a variety of purposes, many of which are intrusive upon the privacy of law-abiding citizens. Following the dark days of 9/11, security and surveillance became paramount. More recently, in Europe, there has been a policy commitment to restore privacy to centre stage. This paper examines the legal tools available to ensure that privacy and personal data protection are respected in attempts to ensure the security of our society, and finds that improvements are needed in our legal and regulatory framework if privacy is indeed to be respected by law enforcement authorities and intelligence agencies. It then goes on to argue that privacy impact assessments should be used to sort out the necessity and proportionality of security and surveillance programmes and policies vis-à-vis privacy.