Value-Added Tax (VAT) Development and Reform History—A Study of VAT Evolution Around the World and in China

Value-added Tax (VAT), a turnover tax levied on the value appreciated in commodities production, circulation and sale, has been widely practiced by economies worldwide for its neutrality. From the international perspective, European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history. With changing economic development models and the growth of e-commerce businesses, VAT systems have been upgraded to meet taxation challenges brought about by the digital economy. Recently, VAT policies and measures have been introduced particularly to combat the COVID-19 impact. In China, the VAT system has been reformed constantly over the past 40 years and has been converging with international practice. China now needs to address emerging VAT issues through legislation, tax incentives, and tax-rate grades so as to meet challenges in VAT collection and management and to suit the “new normal” of economic development.     

浅析俄罗斯新税制——石油行业发展的十字路口

石油行业在俄罗斯产业结构中占重要地位。石油行业的税收收入是俄联邦财政预算收入的重要组成部分。俄联邦政府相关部门、石油企业经过多次博弈,对原油、成品油中轻油和重油税率进行了修改,旨在寻求国家财政预算收入与石油企业的投资收益之间的最佳平衡,在国家整个宏观经济调控与石油行业健康发展之间找到最好办法。进行海外油气合作、实施海外并购,一国的财税制度甚为重要。对"走出去"的中国油气公司、企业而言,了解和掌握俄罗斯新税制的通过、实施及其将产生何种影响甚为关键。     

论我国个人所得税法改革的功能定位与模式选择

为解决收入分配格局中劳动报酬比例过低和居民收入比例过低的突出问题，需要高度重视税收调节在实现分配正义中的积极作用。为此，我国个人所得税法改革的目标应当是在逐步提高个人所得税收入规模的基础上，侧重于强化其调节收入分配的功能，选择综合与分类相结合的课税模式。     

《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。     

抑制投机性房地产交易的经济杠杆——浅论“托宾税”在房地产交易市场中的运用

按照房地产市场"有保有压、结构优化"的原则,提高房地产市场调控政策的针对性和有效性。"托宾税"的精髓在于打击金融投机和调节贫富差距,符合以上原则。对房地产交易开征"托宾税"既能打击投机行为,又能筹集保障性住房建设的资金,有利于房地产市场的健康发展。     

欧美碳关税制度分析

欧美发达国家为了所谓的保护竞争力、避免碳泄漏提出了碳关税制度,但有关碳关税的概念在国际范围内还存在不一致。在界定碳关税概念的基础上,剖析欧美碳关税制度的实施基础,分析欧美碳关税制度的效果,对认清欧美发达国家的背后目的,提早做好应对之策尤为重要。     

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.