中国出口退税制度改革及其影响

1985年我国开始实施出口退税政策,至今已经过了16次调整。2003年10月,国家对现行出口退税机制再次进行了改革。回顾我国出口退税制度改革的历史,分析此次出口退税政策调整对我国经济的影响,对我国宏观产业政策的制定和企业战略的调整具有重要的参考价值。本文在对我国出口退税制度改革进行回顾的基础上,分析了此次出口退税政策调整将对我国经济产生重要影响的几个方面。     

样本质量决定着笔迹鉴定工作的成败

物证笔迹字少、笔画简单是当前笔迹鉴定中较为突出的问题 ,同时 ,物证笔迹中存在伪装摹仿和涂改添加的可能性较大 ,这就要求用于鉴定比对的笔迹样本在数量和质量上更加充分可靠 ,能够满足笔迹鉴定的需要。样本质量的好坏直接关系着笔迹鉴定工作的成败 ,对笔迹样本的要求以及具体的收集提取方法和操作技巧所作出研究和总结 ,对保证笔迹鉴定工作的顺利进行具有重要意义。     

论我国财产课税制度的改革

财产税是一个古老的税种,是现代税制的三大课税体系之一。财产税属于直接税,它不易转嫁,不易隐匿,在我国税制体系中为辅助性税种,以弥补流转税和所得税的不足。未来它将是一个非常有前途的税种。现行财产税:房产税、城市房地产税、契税存在着城乡不一样、内外不一样、房产税范围不规范等问题,这些问题对经济有一定的影响,完善现行财产课税制度应有相应的对策。     

西方经济学财富分配思想演变及对当下的启示

20世纪西方各国的财富不平等呈现出先下降、后上升的态势。近30年来，中国财富不平等的上升速度非常快，且不平等程度目前已经较严重，必须予以高度重视。中世纪经院学者及其后自然法学家关于财富分配的思想可概括为“私有财产权+必需品权利”。从斯密到穆勒，古典经济学解决财富分配问题的根本思路转变为“私有财产权+财富再分配”,并一直延续至今。为减少财富不平等，当前中国应加快开征财产税、遗产税、赠予税等税种，并采取累进税形式。同时，要坚决扭转财税体制的“反向再分配”效应，将税制结构从间接税为主转为直接税为主，并加大对财产性收入的征税力度。     

院校图书馆发展途径初探

资金紧张是制约院校图书馆发展的重要因素.寻求院校图书馆新的发展途径,就要大力开发对图书馆文献信息的利用,不断更新观念,面向社会服务.     

健全我国口供采证规则的思考

口供,即犯罪嫌疑人的供述与辩解,是我国法定的证据形式。口供采证规则,是指在刑事诉讼中收集、保全和运用口供的法律准则。作为程序法的证据规则,较之于实体内容最明显的优点是它的可把握性。健全采信与排除口供的证据规则,并遵循规则办案,就能在最大程度上保证刑事诉讼程序正义与实体真实双重目的的实现。     

论骗取出口退税罪的认定及其处理

骗取出口退税犯罪是伴随着我国出口退税制度的建立而产生的一种涉税犯罪.为惩治犯罪和正确适用法律,应明确骗取出口退税罪的构成要件,以正确认定与其他犯罪的区别.     

Why Are Houses More Affordable in France?

It is not surprising that houses are more affordable in France than in Britain. Even the Barker Report proposes taxing builders, and the UK's record should be a source of shame. France has constructed roughly 150-200 per cent more housing than the United Kingdom for the last 40 years, incentivising construction by fiscal measures and by the institutional environment, including favouring social housing. Spain has substantial recent construction which on its own may not produce affordability, with little social housing. Construction aids can be of relatively low cost and produce affordable homes, but this can reduce the funds available to assist the very poor.     

Benchmarking tax systems

International institutions, such as the World Bank, the International Monetary Fund and the U.S. Agency for International Development, have been assessing tax system performance and capabilities for decades without having a solid international comparator basis for undertaking these assessments. This article provides a series of indicators and benchmarks that can help to put such assessments into an international perspective, set specific targets for performance, reform and modernisation, and monitor progress over time. Copyright © 2005 John Wiley & Sons, Ltd.     

Performance measures in tax administration: Chile as a case study

The article proposes a set of tax administration performance measures and contrasts them with measures actually used by the Chilean tax administration agency. The goals assumed for the tax administration agency (TA) are to maximize tax revenue collection and provide quality services to taxpayers. Ideal performance measures (PMs) would measure the deviation of actual outcome from a best‐practice standard, given the value of all variables affecting organisation performance that are outside management control. The key challenge is to build and calculate these best‐practice outcomes. In Chile the PM in use, for the first goal, is the ratio of actual to potential tax revenue collection. This PM does adjust revenue collection for variations in the tax structure and rate, but it fails to control other variables that affect performance such as the TA budget and per capita income. The PM in use, for the second goal, is taxpayer satisfaction measured through sample surveys. This seems the appropriate PM, as quality of taxpayer services depends directly on the TA efforts to improve them. Copyright © 2005 John Wiley & Sons, Ltd.