当前依法治税面临的主要问题及强化措施

依法治税是依法治国的重要组成部分 ,是社会主义市场经济的内在要求 ,是税务机关依法行政的基本内容 ,也是税收事业发展的必由之路。然而 ,当前我国的依法治税还存在诸多问题。为此 ,我们要采取有效措施 ,以保障全国各项税收工作健康、有序、协调发展     

对制约我国开征社会保障税因素的思考

开征社会保障税是一种较好的社会保障基金筹集方式 ,但是我国目前开征社会保障税存在许多制约因素。要顺利开征社会保障税必须完善开征该税的法制环境 ,均衡量能负担与公平原则 ,合理界定纳税人范围 ,提高就业水平和居民消费需求     

调整税收政策，加快西部地区经济发展

实施西部大开发战略,需要税收的支持。我国现行的税收政策存在着制约西部地区经济发展的因素,西部大开发税收优惠政策也没有发挥出它应有的作用。因此,要使西部地区经济得到更快的发展,就必须调整现行部分税收政策、完善税收优惠政策、进行税收制度创新,如制定限制性税收政策和试行生态税收制度,形成完整的区域性税收政策。     

税收之债的消灭时效

税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。税收债权的消灭时效包括确定时效和征收时效两类,其内容涉及时效的性质、期间长度、期间起算、中断和中止、期间届满的法律效果等问题。我国税法对税收债权的消灭时效制度规定很不健全,应当借鉴他国立法例和国际经验,通过制定税收通则法等途径尽快予以完善。     

虚开增值税专用发票罪若干问题探析

虚开增值税专用发票罪是我国新刑法规定的一个新罪名。由于本罪具有较强的专业性,刑法的规定也不很清晰,所以,与本罪相关的一些问题在司法实践中引起了争议。比如,虚开增值税专用发票又以此骗取国家税款的行为应如何定性、对虚开增值税专用发票罪是否可以适用死刑等。对此,只有在综合分析后才能得出正确的结论。     

Wealth Taxes: Stories, Metaphors and Public Attitudes

Wealth taxes are currently high on the policy agenda in Britain. These taxes will not be political sustainable without public support. However, evidence exists that indicates substantial public opposition to wealth taxes. For example, inheritance tax appears to provoke hostility among the public. Some observers have suggested that the way that wealth taxes are presented - particularly using stories and narratives - could enhance public support. This paper summarises focus group evidence on this suggestion. I report that using narratives and stories can have an impact, although this should not be overstated and much depends on how the narratives are shaped.     

Why Is the Estate Tax so Controversial?

There are some social issues whose significance for society nobody would seriously question but which nevertheless receive only scarce attention in sociological research. One of these is the bequest of private wealth from one generation to the next. It is currently estimated that about 550 billion dollars are transferred annually in the United States, amounting to more than 4% of the American gross national product (Havens and Schervish 1999). Not only is this a huge amount of wealth that changes ownership, but the bequest of wealth speaks to some of the core questions of sociological scholarship.

National identity-building and the “Ustaša-nostalgia” in Croatia: the past that will not pass

Most scholarship on post-Communist Croatia claims that the first Croatian president, Franjo Tu?man, intentionally rehabilitated the legacy of the World War II (WWII) Croatian Usta?a and its Nazi-puppet state. The rehabilitation of the Usta?a has been linked to Tu?man’s national reconciliation politics that tended toward a particular “forgetting of the past.” The national reconciliation was conceptualized as a joint struggle of both the Croatian anti-fascist Partisan and the Croatian WWII fascist Usta?a successors to achieve Croatian independence. However, the existing scholarship does not offer a comprehensive explanation of the nexus between national reconciliation and the rehabilitation of the Usta?a. Hence, this article will present how “Usta?a-nostalgia” does not stem from Tu?man’s intentions, but rather from the morphological gap occurring in Tu?man’s nation-building idea. Namely, Tu?man’s condemnation of the entire idea of Yugoslavism and Yugoslavia eventually brought about the perception that any historical agent advocating the idea of an independent Croatia is better than any form of Croatian Yugoslavism. Finally, the article will present how contemporary Croatian society is still seeped in “Usta?a-nostalgia” due to the hesitation of the post-Tu?man Croatian politics to come to terms with the legacy of his national reconciliation politics.     

Tax Compliance as a System: Mapping the Field

Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.     

WTO视角下我国税收犯罪立法面临的挑战及发展态势

中国加入WTO,对现行税制的冲击无疑是巨大的.由此而引致的税收犯罪是新型的和复杂的.也使我国的税收犯罪立法面临着严峻的挑战.如何从容应对挑战并准确预测税收犯罪立法的发展态势,让刑法的公正内涵与保护外延,在WTO规则面前获得淋漓尽致的发挥,这是摆在法律工作者特别是刑事立法工作者面前的一项十分重要而又紧迫的任务.