Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

Stakeholder involvement in collaborative regulatory processes: Using automated coding to track attendance and actions

Regulation increasingly mandates collaborative approaches to increase stakeholder input and streamline approval processes. However, understanding how to maintain stakeholder involvement over the course of a long collaborative process is vital to optimize effectiveness. This paper observes more than 700 stakeholders involved in developing and implementing a dam operating license over 16 years. We use text mining and Bayesian hierarchical modeling to observe meeting attendance and recorded actions in meeting minutes. We find that involvement decreased after the initial planning phase, but steadily increased through license development and implementation. After the regulatory mandate to consult with external stakeholders dissolved, overall attendance declined while attendance stability increased, meaning that the non‐mandatory stage involved a smaller cadre of dedicated actors. This indicates that high‐performing mandated stakeholder involvement processes rely on a constrained group of conveners to sustain interaction and have less turnover than what might be expected given existing evidence from grassroots involvement; assumptions about group dynamics based on involvement in grassroots processes may lead to improper predictions about who will participate, and how, in processes where stakeholder involvement is mandated.     

城市设计中的政府行为分析

随着城市市场经济的不断发展和公众参与意识的不断增强,城市设计无论在思想观念上还是在管理体系及制度等方面都不同程度地遇到了前所未有的新问题。本文强调了政府在城市设计中应尽的职责,从公共政策与社会学视角对规范城市设计的政府行为路径选择进行了思考,阐述了政府通过完善城市设计相关法规制度、行政机制来完善政府在城市设计中的主导作用,以期实现政府行为的有效性来引导城市设计,塑造高品质的城市公共空间。     

非营利组织所得税优惠制度比较与借鉴

非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的"替代效益",许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排。我国应进一步提高对捐赠人的税前扣除额,区分非营利组织收入的不同性质给予不同的税收优惠待遇,加强对非营利组织的税收监管。     

坚持科学发展观 统筹解决人口问题

人口问题始终是制约我国经济社会全面协调发展的重大问题，贯彻落实科学发展观，必须坚持计划生育基本国策，集中力量解决好人口和计划生育工作面临的突出矛盾和问题，坚持与时俱进，解放思想，综合治理，关注民生，加强领导，用科学发展观为统领，统筹解决人口问题。     

构建我国土地规划资格制度

近年来,我国违法用地的现象严重,土地规划的编制缺乏科学性是导致人为随意修改规划造成违法用地的重要原因之一。目前我国土地规划的现状、土地规划机构的规划能力和水平对规划质量的提高有一定影响,构建我国土地规划资格制度具有重要的理论和现实意义,建立我国专业化的土地规划队伍即土地规划资格制度应参考城市规划师执业资格的模式。     

立宪政体中的赋税问题

以赋税问题作为看待财产权与宪政制度之关系的一个切入点 ,通过对财产权在宪政之先的论述 ,提出赋税的合法性问题。当前的财政危机导致对源自民间的赋税的依赖性增强 ,从而凸现出赋税合法性的危机。解决这一危机的方向是继续沿着财产权入宪的思路 ,确立“税收法定”的宪政主义的赋税模式。     

避税与反避税立法思考

在税法领域,征税与避税两者永远相互对立、难以调和,但又无法避免、客观存在。如何通过立法等手段,规制避税行为的发生,维护国家税收利益、保障纳税人之间的公平性,是一个重要的研究课题。文章通过对避税行为性质的界定以及税收法定主义原则的分析,探讨二者之间的关系,以期对我国的反避税立法提出一点借鉴。     

关于成立税务警察的法律思考

目前我国警税协作共同打击涉税案件,然而这种警税协作机制带来诸多弊端,无法保障良好的税收环境和税收秩序,不能达到将足额的税收上缴国库的目的,因此,建立税务警察是我国未来的必然趋势.税务警察的建立可在警察院校设税务警察院系培养税务警察、将税务警察设在税务机关内、未来立法明文规定税务警察的职责权限,等等.     

如何提高网络新闻专题的影响力

网络新闻专题具有传统媒体专题不可比拟的优势,它既具集成性又具延展性,既具共时性又具延时性,还具有数据库的作用,所以在引导社会舆论方面应承担更多的社会责任。网络媒体可以通过实施策划、利用品牌优势、名人效应、实行媒体联动提高网络新闻专题在受众中的影响力。