税收保全制度与强制执行制度的比较分析

在日常税收征管工作中,人们容易对税收保全制度和强制执行制度的认识产生混淆,影响税收执法的严肃性。税收保全制度和强制执行制度在执行主体、内容、程序、前提、制约责任等方面有共同之处;同时两者在适用的时间、对象、范围、所有权、方式等方面存在着区别。对此进行分析的主要目的在于使征税机关和纳税人都明白各自的权利和义务,促使税务机关依法征税,纳税人依法纳税,维护税法的尊严和纳税人的合法权益,保障税款及时、足额上缴入库。     

税收负担的现状分析及对策

宏观税收负担是指一个国家中所有纳税人税收负担的总和,我国有三个不同口径的宏观税收负担衡量指标,对我国目前宏观税收总负担、税收负担结构、主要税种偏高、不公平等状况进行分析,有利于进一步改革和完善税制,减轻企业和个人税收负担,促进经济发展。     

税收犯罪若干问题探讨

税收犯罪,是指侵害国家税收分配关系,应受刑罚惩罚的行为。其侵犯的客体是国家的税收分配关系,在客观方面表现为双重违法性,主观方面为直接故意,要求行为人具有违法性认识。     

券商创新金融产品代销分析

随着金融市场的发展,券商只有不断创新,大力发展符合我国实际的金融产品,才能在竞争中立于不败之地。     

Stuck in First Gear?

正Chinese automakers have a long way to go before catching up with their foreign rivals Tianjin,a major industrial city along the western coast of Bohai Bay in north China,has become a new foothold for domestic automaker Hawtai Motor Group’s business expansion.Before its production facilities in Tianjin went into operation on May 28,the company had already established manufacturing bases in Shandong     

Understanding the Accumulation of Local Government Savings: A Dynamic Analysis

Government savings can be a conundrum that perplexes taxpayers. Excessive savings indicate that taxpayers either pay unnecessarily high taxes, or they do not receive adequate returns on services. Insufficient savings leave government officials little financial flexibility. The Great Recession and its aftermath have renewed interest in understanding government savings. This article uses dynamic panel modeling to analyze the determinants of municipal discretionary savings. Results show that risk factors are the primary drivers of municipal savings, and high-risk factors have greater impact on the amount of savings. This finding confirms organization theory’s view of savings as a crucial buffer against risk.     

Managing Local Intergovernmental Revenues: The Imperative of Diversification

Abstract

Municipal governments have employed a variety of strategies to address their ongoing revenue crises throughout the past several decades. One such strategy that has been employed with great consistency is the use of intergovernmental revenues (IGR). Given this trend, coupled with the fact that we know little about the dynamics of IGR, this paper presents one of the first multi‐year examinations of its use at the local level. Using data from 76 villages and cities in Cook County, IL (greater Chicago) for 1996–2000, we examine IGR use from the perspective of revenue diversification. The analysis indicates that during this period, local governments in Cook County (1) diversified their own‐source revenues and decreased dependence on the property tax; (2) maintained a consistent dependence on IGR; and (3) diversified and significantly altered their IGR structures. We also examine the demographic and organizational correlates of IGR diversification, and find it to be unrelated to characteristics such as population, property tax base, professional administration, and organizational capacity. As a result, we conclude that IGR diversification is a strategy that ought to be considered by all municipalities regardless of size or structure.     

构建以税收的人性化色彩为表征的中国公民社会

税收源于社会 ,也终将造就一个更加文明的社会和一个更为强盛的国家 ,但这个进度取决于税收的人性化程度。回复公民的纳税人身份 ,变被动公民为主动公民 ,提升公民的纳税人意识 ,以提升政府官员的公仆意识 ,这是构建一个成熟的中国公民社会的要旨所在。     

论税收中的人权保障

我国宪法中相关税收条款有待于进一步完善,在明确公民有依照法律纳税义务的同时,需要强调征税主体也有依照法律征税的义务,通过淡化税收优先权、加强对税收法律关系中利害关系人权利的保护,进一步加强对人权的保护和市场经济秩序的维护。     

基于社会保障支出的中国税负水平探析

关于中国宏观税负水平的高低问题,理论界和实际部门一直存在着争论。从社会保障支出的角度审视中国的税负水平,在阐释税负衡量维度和指标的基础上,将宏观税负、税收痛苦指数、社会保障支出进行国际比较,同时将社会保障支出与GDP、税收收入、财政收入、财政支出、其他类型财政支出进行对比分析。比较和分析的结果表明,中国民众承担的税负水平相对较高,税负不公现象存在。虽然近年来中国的社会保障制度建设取得了较大成绩,但基于社会保障支出的税负公正水平有待提高,财政支出仍需向社会保障支出倾斜。