十八大以来我国“放管服”改革的动因、成效、困境及推进策略

党的十八大以来,“放管服”改革已经持续多年,改革力度之大、改革范围之广、改革程度之深,是历次改革中所没有的。这场改革动因主要是推进国家治理体系与治理能力的现代化、应对国际复杂形势及新智能革命带来的挑战、满足人民对美好生活的向往。改革的举措主要有行政审批制度改革、清单制度改革、服务流程再造、证照分离、减税减负、优化服务、监管改革等。通过改革促进营商环境便利化、服务方式智能化、市场监管精准化,有效激发了市场活力,规范了政府权力,化解了市场主体的“堵点”“难点”“痛点”。改革也在制度、监督以及基层积极性等方面存在问题。未来“放管服”改革进一步推进的策略主要包括价值的调适整合、结构的互动整合、机制的协同整合、技术的嵌入整合、执行的配套整合、制度的优化整合等。     

论纳税人诚实推定权的入法途径

诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。     

Investigating Sales Tax Revenue Competition Among Principal Cities and Their Neighboring Cities in Texas

ABSTRACT

While research has explored the economic importance of principal cities on regional economies, little is known about the short-run and long-run dynamic relationships between principal cities and their neighboring cities as it pertains to their sales tax revenue elasticities and the subsequent affect this has on horizontal tax competition. Using vector error correction models on data from six principal cities in Texas, the findings of this study suggest that the relationship between principal and neighboring cities is highly dynamic and unique for each principal city. The study recommends that local economic policies should reflect these unique relationships.     

Are Overlapping Local Governments Competing With Each Other When Issuing Debt?

Local public services are produced through various overlapping jurisdictions. This study examines how the issuance of municipal general obligation bonds is affected by the tax policies of overlapping local governments. The findings challenge the hypothesis that the shared tax base would be overused in a common-pool resource scenario. Instead, the empirical results show that the issuance of general obligation bonds is more likely in jurisdictions where counties and school districts make more intensive use of the property tax. These findings highlight the importance of the signals local governments receive from their overlapping neighbors regarding voters’ demand for additional public spending.     

大鼠脑损伤后EPO及其受体表达与损伤时间的关系

目的研究大鼠脑损伤后脑组织中促红细胞生成素(erythropoietin,EPO)及其受体(erythropoietin receptor,EPOR)的表达与损伤时间的关系。方法 72只SD大鼠随机分为对照组(36只)、脑损伤组(36只),在建模后1、2、4、8、12、24 h每组各取6只大鼠处死,取挫伤部位脑组织,应用实时荧光定量PCR和Western印迹法检测不同时间点EPO以及EPOR的mRNA表达和蛋白表达情况。结果伤后24h内,EPO及EPOR的表达随损伤时间的增加而呈上升趋势。EPO的mRNA及蛋白表达与损伤时间之间存在相关性,其相关系数分别为0.875、0.911(P0.05);EPOR的mRNA及蛋白表达与损伤时间之间存在相关性,其相关系数分别为0.936、0.905(P0.05)。结论大鼠颅脑损伤早期EPO及EPOR的表达呈逐步上升趋势,与损伤时间具有相关性,可以作为脑损伤时间推断的参考。     

PTEN在冠心病心肌组织中的表达

目的观察冠状动脉粥样硬化性心脏病(冠心病)患者心肌组织中人第10号染色体缺失的磷酸酶与张力蛋白同源基因(phosphatase and tensin homology deleted on chromosome ten,PTEN)的表达,探讨PTEN的表达与冠心病发生发展的相关性。方法选取经病理学确诊为冠心病死亡案例16例作为冠心病组,非心肌病变死亡案例19例作为对照组,采用免疫组织化学以及实时荧光定量PCR法检测心肌组织中PTEN蛋白及其m RNA的表达。结果冠心病组PTEN蛋白的表达量低于对照组(P0.05);与对照组相比,冠心病组PTEN m RNA表达的差异无统计学意义(P0.05)。结论 PTEN可能与冠心病的发生发展有关。     

论税收立法听证制度的构建

2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。     

论骗取出口退税犯罪案件的主要手段及侦查对策

骗取出口退税犯罪是我国实行出口退税政策之后出现的一种新的经济犯罪形式。近年来,这种犯罪发展很快且愈演愈,严重扰乱了税收秩序,并使国家蒙受了巨大的经济损失。为此,笔者就骗取出口退税案件的特点、手段及侦查对策谈点看法。     

The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

从偷税罪到逃税罪的立法演变分析

偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。