企业发展与税收筹划

税收筹划是市场经济的必然产物。企业在激烈的市场经济中立于不败之地,必须对企业的生产经营进行全方位、多层次的运筹。加强对税收筹划的法律规范,并坚持经济的原则,优化税收环境,用好用足税收政策,确保税收筹划的健康有序发展。     

Tax Reforms under the Principle of Transparency,Efficiency and Equity

正CHINA has been comprehensively deepening reforms since the convening last November of the Third Plenary Session of the 18th CPC Central Committee.Tax reforms affect the interests of each citizen and every enterprise,and are inextricable from economic development and social stability.As one of the world’s main emerging economies,China operates a fiscal system under the principle of high fiscal revenues and high fiscal expenditure,thus ensuring     

Assessing Revenue Authority Performance in Developing Countries: A Synthetic Control Approach

In many developing countries, comprehensive reforms have been undertaken in tax administration during recent years and the implementation of semiautonomous revenue authorities (SARAs) constitutes one of their most visible expressions. To date, no comprehensive assessment has been undertaken to investigate how successful these SARAs have been in improving revenue collection in these countries. Therefore, this article attempts to fill this gap by assessing revenue collection trends in 20 developing countries after the SARA has been implemented. Using the synthetic control method, we show that in most countries, the implementation of a SARA did not significantly improve government revenues.     

Do Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts? The Case of the Swiss Cantons

This article aims to explain the difference between the expenditure reported in governmental end-of-the-year budgets and the amounts previously forecasted in the approved beginning-of-the-year budgets. We measure how political, financial, and institutional variables affect this spending drift. We focus on two much-debated factors, namely, tax revenue budgeting errors and the stringency of fiscal rules. Our econometric approach uses a panel based on the 26 Swiss cantons covering the period of 1980 to 2011. Results suggest that stringent fiscal rules discourage budget overruns, whereas underestimating tax revenue—i.e., a budgetary “pleasant surprise”—offers the opportunity for some overspending.     

储蓄或参保：城镇灵活就业人员养老方式收益比较分析——以广州市为例

虽然我国城镇灵活就业人员的数量正在快速增长,但其却普遍地游离于社会保障体系之外。在市场经济环境中,具备经济理性的灵活就业人员在抉择社会养老保险问题时,不仅会关注社会养老保险本身的投资—收益情况,还会比较各种养老方式总收益额的高低。本文通过测算参保与储蓄两种养老模式总收益额的比例及变化,从加大宣传力度、提高最低缴费年限和完善社保费用补缴办法等方面,对有效地促进灵活就业人员参加社会养老保险和实现我国养老保险制度的可持续发展提出相关建议。     

刍议税收优先权的法律位序

我国《税收征收管理法》第45条规定了税收优先权,但该条对税收债权之间的优先权,以及税收之债与其他民事债权优先权之间的位序,没有明确规定。法律需要在这方面加以解释与细化,以指导税收工作中的实践行为。     

MARKET WATCH

正OPINION How to Tackle Local Government Debt? Fundamentally,debt is an overdraft of credit,and almost all countries are confronted with some form of debt risks.Currently,China tries to curb the rising debt risks through deleverage,which has gone on to cause the additional problems of a surge in financing costs and a structural squeeze in social liquidity.A solution should be found to treat both symptoms and their root causes.     

价格、GDP与政府对中国税收收入增长的影响

改革开放以来,为了满足政府履行各项职能的需要,中国税收收入获得了快速增长。物价水平的涨落及其波动程度不同对税收收入增长会产生不同影响。GDP增长对税收收入增长的影响会因地区结构和产业结构的不同而异。在税收制度的设计到税收征管的落实整个过程中,政府任何一项行为都将影响税收收入情况。然而,政府行事的关键应该在于保证征税的公平性,而非一味地追求税收收入增长。因此,政府应该致力于促进GDP的增长和改进政府与税收收入相关的行为。     

甘肃经济与税收增长相关性实证分析与对策研究

本文以甘肃经济与税收增长的实际情况为例 ,用实施分析方法探讨了经济与税收之间相互促进和制约的关系 ,并提出了甘肃经济与税收良性增长的发展思路与政策建议。     

NUMBERS

正$1.9 billion The net direct investment received by China’s financial institutions from overseas investors in the third quarter$100 million The number of loans that will be received by southwest China’s Guizhou Province from the World Bank over the next five years for rural development