浅析我国个人所得税改革的根本问题

我国个人所得税的改革已成为各收入阶层关注的焦点。我国现行个人所得税因为目标定位不准确 ,征收模式未能适时调整 ,致使税负确定、税率设计不合理、税制复杂 ,难以征管 ,偷逃严重 ,调节无力。本文对目标功能定位、征收模式选择、税率设计、征收管理这些个人所得税的根本问题做了一些探讨。     

关于完善个人所得税法的思考

本文就修改现行个人所得税法的必要性进行了阐述,针对现行个人所得税法存在的立法不规范、税制模式不尽合理、起征点偏低、税率设置不合理、税基不科学、存在重复征税现象、征税方法不完善、公民认可程度不高、税款流失严重等问题进行了分析,提出了对个人所得税法在八个方面进行完善的一些构想。     

Disciplining Society through the City: The Genesis of City Planning in Brazil and Argentina (1894–1945)

This paper looks at the genesis of a discourse on urbanismo (city planning) in Brazil and Argentina between 1894 and 1945 using the ideas of Michel Foucault on discipline and his concept of bio–power. The demographic pattern of the major cities in both countries from 1890 onwards and the renewals of the centres of these cities are also discussed. Other sections are dedicated to the plans proposed for the same cities in the 1920s and to urban representations, such as ideas about social reform, the role of hygiene as a point of departure for planning, and the relationship of ideas on Taylorism (scientific management) and the city. The paper also discusses the planners opposition to elections, when they claimed that they were the only ones qualified to deal with urban problems and therefore they should be employed in the state apparatus.
Other concerns of the paper are the use of planning as an element of nation building and ideas defining eugenics (race 'betterment') as an important aspect of city planning. I conclude by arguing that, if implemented, city planning was a way of creating an industrial culture, disciplining society through the city, although the industrial proletariat has never made up the majority of the population in Brazil or Argentina. Even if many aspects of the plans proposed for both countries were not implemented, the discourse of planners can be seen as a will to discipline society through the city. This discipline would affect the freedom of movement of human bodies, and is therefore approached through Foucault's concepts of bio–power and discipline     

涉税犯罪案件的社会机理和成本防控

犯罪现象与社会发展动态密不可分,涉税犯罪案件也不例外,甚至在经济犯罪领域,社会要素与犯罪行为的相互作用过程更为突出。涉税犯罪案件的社会机理是以“税务服从”为逻辑起点,以个体意识、制度构建、规范践行、当局形态为要素的公众模式。成本干预最优化的防控策略,是设法通过对上述四个社会要素的合理资源投入,达到降低税务管理成本,加大涉税犯罪人的犯罪成本,使之承受因为涉税犯罪活动而得不偿失的压力,最终达到抑制涉税犯罪活动的目的,其措施包括发挥媒体教化作用引导、构建税务与警务部门的轻微涉税违法案件信息共享平台、提高经济专业知识等。     

确保俄罗斯经济竞争力的战略思考

在合理配置国家资源条件下,使用指示性计划的国际经验表明,指示性计划必须结各国具体的经济、社会和政治情况。俄罗斯在融入全球化的过程中,需要建立起符合自身条件的市场机制,处理好全球化进程中俄罗斯国民税收体系改革和人力资本问题,从而使俄罗斯摆脱沦为西方发达国家原材料提供者的危险境地。要建成国家投资和创新的发展模式,走上可持续增长的轨道,并将居民的生活质量提高到一个新的水平,从战略的角度考虑,俄罗斯需要提高国家在社会经济发展中的作用,建立起社会取向型国家的劳动和社会福利关系。     

桂林旅游商品开发现状分析

桂林旅游商品开发起步较早,产品自成体系,发展势头良好。部分产品开始向本地化、系列化方向发展。但行业普遍存在投入不足、缺乏规划,市场不够规范等问题。政府要加大对旅游商品产销的扶持力度,尽快制定旅游商品发展规划,整顿并规范旅游商品市场秩序,加快地方旅游商品经济的发展。     

落实科学的发展观 统筹城乡协调发展——论民族地区城乡协调发展与全面建设小康社会

树立科学的发展观,统筹民族地区城乡经济社会发展,要以农民增收为核心,以加快发展县域经济为途径,以城镇化和工业化为载体,走以城带乡、以工扶农、以商促农、城乡互动、协调发展的道路.     

Steuerwettbewerb und direkte Demokratie in den Schweizer Kantonen

The issue of the impact of tax competition between the cantons has been quite present in the public discussion, especially in relation with the reform of the Swiss system of financial equalization. The connection between the degree of direct democratic rights and the intensity of tax competition ana‐lysed by Feld (1997) seems to be particularly interesting for political science. Differently to the approach of Feld (1997) this research note examines it with regard to the tax policies in the cantons. In addition, a less criticized way to measure the institutions of direct democracy is used and the research period is extended. The analysis shows that there is a trade‐off between the exit‐ and the voice‐option. In other words: those cantons that have well developed direct democratic institutions, are less affected by the pressure of tax competition. As a consequence of the perceived influence, their citizens do less probably move to an other canton as a reaction to a heavy tax burden.     

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。     

当前我国财税法研究十大热点问题

随着我国财政体制改革的不断深入和加入WTO后的现实要求,加强我国相关财税法的理论研究日益重要。当前我国财税法学研究的十大热点问题是:《政府采购法》的出台、《预算法》的修改、《国债法》的制定、《转移支付法》的制定、新《税收征管法》及其新《实施细则》、诚信纳税问题、实质课税原则、纳税人权利及其保护、WTO影响下的中国税法和依法治税问题。总结和评论这些热点问题的研究现状和存在问题有助于推动财税法学的研究。