澳大利亚《信息技术证据管理指引》述评

在实行诉讼对抗制的国家，人们可以通过以下三种方法使信息技术证据成为保护企业利益的一种工具：(1)起诉，包括刑事诉讼；(2)法庭辩护；(3)为规则制定者和企业作出重要决策提供依据。然而，对于什么样的信息技术证据具有可采信性，人们仍有质疑。计算机法学正是研究如何确定、保存、分析及如何提交数字证据的一门新兴的学科。尽管传统上计算机法学被认为是一门滞后的学科，但是澳大利亚《信息技术证据管理指引》还是前瞻性地规定了能使电子证据效力最大化的系统生存周期的一些重要原则。     

利用税收杠杆发展非营利性科研机构

非营利性科研机构的发展离不开政府的财政支持。政府应利用税收杠杆尤其是各种税收 支出形式,刺激、引导和调节非营利性科研机构的发展。     

浅析利润及其分配的税收筹划

国家强调依法征收,对纳税人要求依法纳税,在这种大的法制环境下,站在纳税人的角度,如何正确理解税法的规定,对纳税人节税有着重要意义。探讨如何正确调整计税所得额及所得税后利润分配,如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法,使自身利益得到保障。     

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     

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。     

税收调控的合法化与私权的保护

税收调控在中国社会经济生活中发挥重大作用的同时,也带来了一些问题。税收调控不仅要考虑宏观调控的目的,也要注重对私权的保护。这是宪政的要求,也是法治国的体现。中国目前税收调控的失范状态,不仅导致了税收调控脱离了合法性,而且屡屡造成对私权的侵犯乃至践踏。因此,税收调控必须依法进行,走合法化道路,包括税收调控权力来源的合法化,依据的合法化以及程序的合法化等。     

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.

唐宋时期政府商业政策的变化

唐宋处于中国封建文明史的转型时期,包括封建经济在内的社会生活的各个方面都发生了前所未有的深刻变化.与繁荣兴旺的商品经济相适应,唐宋政府的商业政策亦随之进行了调整.概而言之,主要是由专卖榷利制度向注重征商转变,商税逐渐制度化、规范化,扶商政策出现并付诸实施.     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.