当前依法治税面临的主要问题及强化措施

依法治税是依法治国的重要组成部分 ,是社会主义市场经济的内在要求 ,是税务机关依法行政的基本内容 ,也是税收事业发展的必由之路。然而 ,当前我国的依法治税还存在诸多问题。为此 ,我们要采取有效措施 ,以保障全国各项税收工作健康、有序、协调发展     

调整税收政策，加快西部地区经济发展

实施西部大开发战略,需要税收的支持。我国现行的税收政策存在着制约西部地区经济发展的因素,西部大开发税收优惠政策也没有发挥出它应有的作用。因此,要使西部地区经济得到更快的发展,就必须调整现行部分税收政策、完善税收优惠政策、进行税收制度创新,如制定限制性税收政策和试行生态税收制度,形成完整的区域性税收政策。     

一体化进程中的欧盟税法

欧盟税法反映了欧盟税制协调的成果。欧盟税法在目标、功能、法律渊源等方面都不同于某一主权国家的税法;它的实现主要取决于其成员国的意志。就世界范围而言,欧盟一体化的税法在调整范围和调整深度方面也已经远远走在了各区域经济体的前面,但尚未达到任何一个联邦国家的联邦税法发展的程度。展望未来,欧盟税法一体化的发展仍将经历一个漫长而曲折的过程。     

税收调控的合法化与私权的保护

税收调控在中国社会经济生活中发挥重大作用的同时,也带来了一些问题。税收调控不仅要考虑宏观调控的目的,也要注重对私权的保护。这是宪政的要求,也是法治国的体现。中国目前税收调控的失范状态,不仅导致了税收调控脱离了合法性,而且屡屡造成对私权的侵犯乃至践踏。因此,税收调控必须依法进行,走合法化道路,包括税收调控权力来源的合法化,依据的合法化以及程序的合法化等。     

契约精神与税收筹划的合理界限

在市场经济条件下,税收筹划是一种普遍的以增加纳税主体可税性收益为目的的经济活动安排,但对税收筹划的法理论分析却非常薄弱。从对现代契约精神的尊重与实现出发,剖析税收筹划深层次的法价值理念,税收筹划中契约精神的延展、异化及理性复归等问题,试图在理论上解决税收筹划的"弱理论性"问题。     

"2+1"教学培养模式的构建思考

公安高等教育是为各级公安机关输送合格人才的主渠道,而公安职业教育主要面向市县基层公安机关,培养公安一线应用性专门人才。公安职业教育人才培养模式的问题是新世纪公安教育迫切需要解决的问题,改革的基本思路应是对人才培养目标进行恰当的定位,实行公安职业教育,为公安机关培养一线高素质应用性人才。对此,公安职业教育培养模式必须重新构建准确定位,突出公安教育的职业性特色,课程设置和教学内容要突出应用性和实践性,实行"2 1"教学培养模式是必要的。     

Wealth Taxes: Stories, Metaphors and Public Attitudes

Wealth taxes are currently high on the policy agenda in Britain. These taxes will not be political sustainable without public support. However, evidence exists that indicates substantial public opposition to wealth taxes. For example, inheritance tax appears to provoke hostility among the public. Some observers have suggested that the way that wealth taxes are presented - particularly using stories and narratives - could enhance public support. This paper summarises focus group evidence on this suggestion. I report that using narratives and stories can have an impact, although this should not be overstated and much depends on how the narratives are shaped.     

Why Is the Estate Tax so Controversial?

There are some social issues whose significance for society nobody would seriously question but which nevertheless receive only scarce attention in sociological research. One of these is the bequest of private wealth from one generation to the next. It is currently estimated that about 550 billion dollars are transferred annually in the United States, amounting to more than 4% of the American gross national product (Havens and Schervish 1999). Not only is this a huge amount of wealth that changes ownership, but the bequest of wealth speaks to some of the core questions of sociological scholarship.

唐宋时期政府商业政策的变化

唐宋处于中国封建文明史的转型时期,包括封建经济在内的社会生活的各个方面都发生了前所未有的深刻变化.与繁荣兴旺的商品经济相适应,唐宋政府的商业政策亦随之进行了调整.概而言之,主要是由专卖榷利制度向注重征商转变,商税逐渐制度化、规范化,扶商政策出现并付诸实施.     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.