税收法定主义原则与政府税收立法权的界定

税收法定主义原则是税法的首要原则。根据这一原则,税收要素、税收程序基本方面的立法权都应由议会机关保留。政府部门只有对税收程序中的具体问题制定行政法规的权力。即使在授权立法的情况下,对政府部门的授权也只能针对个别、具体的事项。     

刑法对偷税罪的立法缺陷

刑法对偷税罪的立法存在一些缺陷偷税罪客观方面规定不严谨;应纳税额含义不明确;偷税罪刑法标准不科学;偷税罪与逃避追缴欠税罪刑法标准不一.     

准备金付息制度的货币政策工具性质研究

本文基于相关文献的综述,分析了准备金付息制度的货币政策操作工具属性,并主要从准备金付息制度的扭曲效应、对商业银行经营绩效的影响及对货币政策的有效性等三个方面,具体分析我国准备金制度对经济运行的影响.研究发现:对准备金付息及付息利率的确定和调整是存款准备金制度的主要内容之一,它赋予存款准备金制度以新的内涵和工具功能.存款准备金制度是我国转型期有效的货币政策操作工具,而且可以将准备金付息制度打造成更为有效的货币政策操作工具.     

Technological Innovation and Its Impact on Public Sector Efficiency and Performance: Aerial Imagery in Property Tax Assessment Administration

ABSTRACT

Technological innovations can help public organizations deliver higher quality public goods and services at lower average costs. While a considerable literature exploring the determinants of technology adoption and diffusion exists, much less is known on whether technology innovations improve public sector outputs. This study investigates the impact of high-resolution, oblique aerial imagery, an increasingly common technology used by local governments in the US, on the inspection efficiency and quality of property assessment administration. Aerial imagery is often argued to be a low-cost substitute to in-person inspections of property. Drawing on data from 2013 through 2017 for property assessing districts in Texas, aerial imagery use is found to improve the rate at which properties are inspected as well as improve the quality of assessments. The results further provide evidence that investments in aerial imagery are best justified on budgetary grounds rather than as a means to improve organizational performance.     

Value-Added Tax (VAT) Development and Reform History—A Study of VAT Evolution Around the World and in China

Value-added Tax (VAT), a turnover tax levied on the value appreciated in commodities production, circulation and sale, has been widely practiced by economies worldwide for its neutrality. From the international perspective, European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history. With changing economic development models and the growth of e-commerce businesses, VAT systems have been upgraded to meet taxation challenges brought about by the digital economy. Recently, VAT policies and measures have been introduced particularly to combat the COVID-19 impact. In China, the VAT system has been reformed constantly over the past 40 years and has been converging with international practice. China now needs to address emerging VAT issues through legislation, tax incentives, and tax-rate grades so as to meet challenges in VAT collection and management and to suit the “new normal” of economic development.     

房产税制度中建设用地使用权刍议

我国宪法规定土地归国家和集体所有,而税法规定房产税的缴纳主体为产权所有人。实践中对个人征收住宅房产税时,应考虑将住宅建设用地使用权价值予以扣除。考察英美法系和大陆法系国家经验,我国房产税试点中有两种征税模式可供选择:一是将住宅的土地使用税合并至房地产税中一并征收;二是在房地产税的计税依据中扣减住宅建设用地使用权的价值,同时对个人住宅建设用地使用权征收土地使用税。     

纳税监护人试论

随着我国社会经济发展 ,必然出现纳税监护人 ,应根据相关法律精神 ,在税收征管法中明文添增。     

开放状态下大学生政治价值观结构形态的定位研究

对开放状态下大学生政治价值观结构形态的定位研究,目前有四种有争议的论点:(１)认为是国家大政治、大背景下的结构形态;(２)认为是大学生的政治情感、政治观念、政治行为的表现形态;(３)认为是政治价值观价值结构的工具性、理论性、终极性价值层面的表现形态;(４)认为是大学生政治人格的表现形态。这四种论点,实际上对应着相关的政治教育模式。各种政治教育模式定位,各有其优势和不足。系统、科学地对大学生政治观结构形态进行定位研究成为目前的理论热点和难点。     

试论我国小型企业财务报告体系的导向问题

我国小型企业会计制度一直未受到足够的重视。我国小型企业具有规模小、主要靠自有资金发展和会计报告主要用于定期纳税等特点。建立接近收付实现制特点的税务导向的财务报告体系 ,是我国小型企业会计制度的理性选择     

我国遗产税法律制度的设计

我国开征遗产税的必要性在于鼓励公民自食其力,调节社会贫富差距,补充现有的不完善税法。在已经基本具备了开征遗产税的条件下,我国必须从遗产税制、纳税人、征税范围、税率、起征点和征收管理等方面设计遗产税法律制度,同时为使开征遗产税顺利进行有必要建立个人财产登记、遗产评估及税前财产赠与等相关制度。