关于我国开征物业税的思考

我国房地产业税收存在租、税、费界定不清等问题,造成我国房价高。因此,从整体上改革房地产税费制度已成必须。而房地产税费改革的基本方向应该是“明租、正税、清费”。具体来说,就是在法律中明确规定,土地出让金作为地租形式,从原来购房时一次性交纳改为在使用期内逐年向当地政府交纳;统一征收物业税;清理房地产业中的各项杂费。     

《刑法修正案(七)》对偷税犯罪影响之探析

《刑法修正案(七)》对现行刑法第二百零一条关于偷税犯罪的规定作了重大改动,给目前公安机关、检察机关、人民法院以及税务机关对具体案件的操作带来了重大的影响,如罪名问题、豁免条款问题等。     

生产要素价值论与中国税制改革方向

在简要说明生产要素价值论及其分配法则的基础上,提出了一种新型的治税模式和治税理念。其中,新型的治税模式阐明了一国税收的理论征收上限以及各税收形式的价值来源,从而在理论上廓清了原有的一些错误认识。在新型的治税模式基础上又提出了能指引税制改革方向的三大新型治税理念。结合中国现实国情,提出了中国下一步税制改革应有的方向。     

我国税收秩序中的问题与对策

税收秩序是实现财税制度目的、宗旨和功能的前提,也是一个国家的经济、政治和社会 秩序的有机组成部分。本文立足于当前我国税收秩序的实际,分析了税收秩序中的问题及其根源,进而 提出了促进税收秩序根本好转,实行标本兼治、综合治理的政策思路。     

全球经济进入"低增长陷阱"背景下的中国财税改革研究

随着全球经济进入低增长阶段,政府宏观政策的多样化和有效性在经济周期中的调控作用不断提高.政府进行的新一轮财税制度改革既是应对全球经济低增长、国内经济换挡、中美贸易战等的重要举措,也是延续分税制改革、缓解土地财政压力和降低地方债务风险的必然结果.新一轮财税制度改革通过维持增值税"五五分享"比例以稳定和调整增值税留抵退税分担机制,后移消费税征收环节并稳步下划地方以保障地方财政收入和提高地方财政支出能力,减税降费以刺激企业创新,合理化收入分配制度以扩大内需,最终实现经济的稳定增长.新一轮财税制度改革取得预期效果,还需要完善转移支付制度、预算管理制度、债务管理制度、信息披露制度等,保障政策落到实处.     

Constitutional values and civil servant recruitment: The principles for filling revenue service positions in Poland

The functioning of public administration should be consistent with the general interest, common to all citizens, and independent from the particularized interests of changing political forces. A condition for the proper functioning of administration is the selection of appropriate personnel to perform the duties defined by the state. According to the premises of this paper, the recruitment of personnel based upon objective criteria is of fundamental importance for the effective realization of the administration's mission. This article analyzes the weaknesses of personnel policy in fiscal administration in Poland after 1989 against the background of the broader process of creating a Polish civil service. The study aims at determining the extent to which the actual relations between politics and administration reflect legal regulations. The article focuses on personnel policy with regard to senior positions in fiscal administration, whose occupants have leverage over decision-making processes and human resources policy in various agencies. It turns out that after every parliamentary election there is major turnover in the personnel occupying senior positions in the fiscal administration offices, that is, the persons associated with the previous governing team are replaced with individuals enjoying the confidence of those who have just come to power. In light of these findings one can infer that, contrary to the constitutional principles guiding the functioning of the government administration in Poland, its politicians have deliberately designed legal regulations in such a manner as to enable them to assume control over fiscal administration.     

促进企业R&D投入的税收法律制度研究

税收优惠日益成为引导和激励R&D(研究与发展)的重要因素,从而成为影响企业技术研发投入的诱因和重要考量。近年来各国纷纷提高对R&D投入的税收优惠力度,并推出多种多样的优惠方式。我国新《企业所得税法》也不例外。本文试图寻找这种优惠竞赛的经济合理性,并着重从比较法的角度考察一些代表性国家的税收优惠制度,分析其利弊得失,作为我国完善相关制度的参考。论文指出,英国关于亏损中小企业的税收优惠现金奖励制度尤其值得关注。     

我国个人所得税法律制度的重构——基于个人所得税的功能分析

税收兼具财政收入与社会宏观调控二重功能,个人所得税也是如此.在现阶段,社会宏观调控功能应在个人所得税制中居于优位;但是,我国现行的个人所得税法律制度与这一价值目标的背离.重构我国的个人所得税法律制度,就是社会宏观调控功能由"抑制"状态到"回复"状态的过程.     

Explaining the Prevalence of Illegitimate Wage Practices in Southern Europe: An Institutional Analysis

This paper proposes that the prevalence of illegitimate wage practices in Southern European societies results from the discord between the formal rules (formal institutions) and the socially shared unwritten rules that reflect citizens' beliefs (informal institutions). To evaluate this, a 2013 survey is reported on whether employers in five Southern European countries fraudulently evade tax and social security payments by paying employees a portion of their salary off the books. A strong association is revealed between the extent of wage under-reporting and the degree of institutional asymmetry across these societies. The implications for theorising illegitimate wage practices are then explored.     

合伙企业所得税制度的困境和出路——从创业投资企业个人合伙人所得税争议切入

个人合伙人来源于创业投资企业的所得是否能够适用20%的所得税税率的争议,其实质是我国合伙企业所得税制度在理论上是遵循“集合论”还是“实体论”的争议。根据这两种不同理论构建的合伙企业所得税制度之间存在巨大的差别。我国对合伙企业所得税只在合伙人层面征收仅仅是一种形式上符合“集合论”的政策选择。如果以我国《个人所得税法》为前提考察有关税收规范中的具体规则可以发现,支撑我国合伙企业所得税制度的核心是“实体论”。这种形式上采用“集合论”而实质上为“实体论”的混合模式使得合伙企业所得税制度形成了独有的内在逻辑,即合伙企业虽然不作为纳税主体但其是阻隔所得穿透的实体,这需要一个理论清晰、具有普遍适用性的单行立法来体现。在不改变当前以“实体论”为主的路径下,合伙企业所得税制度的立法还应当区分有限合伙人和普通合伙人的税收待遇,从而更好地促进税负公平。