Tax incentives for innovation: time to restructure the R&;E tax credit

The R&E tax credit has never been effective and subsequent attempts to restructure it have not addressed the major deficiencies. Moreover, in the 25 years since the R&E tax credit was enacted, a steadily increasing number of countries have implemented or expanded competing tax incentives, which in many cases are better structured and larger in size. As a result, the relative impact of the US credit is now negative in terms of incentives to conduct R&D within the domestic economy. The inadequacy of the credit stems largely from its small size and its incremental format. The impact of an R&D tax incentive is affected by its scope of coverage, the ability of industry to take advantage of it over the entire R&D cycle, the magnitude of the incentive relative to other nations’ tax policies, and its ease of implementation. In the end, a tax incentive must sufficiently lower the user’s cost of R&D to overcome barriers to allocation of private-sector resources commensurate with the potential rates of return on such investments. As a policy instrument, a tax incentive for R&D should be most effective if its form is a flat rate applied to all R&D.

论环境收入税

环境税主要包括收回成本型环境税、提供刺激型环境税和增加收入型环境税三种类型,而环境收入税是增加收入型环境税的主要税种。为贯彻"受益者付费原则",我国在开征排污税、污染产品税等环境税的同时,也应开征环境收入税。环境收入税应以在我国境内从事生产、经营活动并取得销售(营业)收入的的单位和个人作为其纳税义务人,以应税收入为其计税依据,适用税率为比例税率。     

论非均衡经济制度下税法的公平与效率

我国的非均衡经济制度创造了举世瞩目的经济奇迹,这得益于社会转轨时期两种经济模式并存,其制度资源新旧交替的溢出,令"效率优先,兼顾公平"的基本原则左右逢源;然而,贫富失衡的社会必须内生衡平的法律机理予以回应,作为转移支付实现社会财富公平分享的税法,其调节功能的非均衡构造和回应只有在特定的本土制度资源的基础上对症下药,以税负的实质性公平原则契合现实的不平衡状态,方能达到共富和谐的理想目标。     

我国涉外企业逆向避税问题探讨

我国涉外企业的逆向避税问题严重,逆向避税的动机主要表现在非税方面。针对这一现象,我国在法律制度和政府行为方面都要有相应的对策。     

简论监狱企业的税收筹划

税收筹划是纳税人在税收法律法规的框架内,为实现自身价值最大化或股东权益最大化,通过对经营、投资、筹资等活动进行旨在减轻税负的谋划与对策。随着我国市场经济的深入发展和监狱体制改革工作的有序推进,监狱企业将由过去的受国家税收优惠政策保护向参与市场公平竞争转变。因此,做好监狱企业的税收筹划工作十分重要和迫切。     

刑事瑕疵证据补正规则的完善路径

对瑕疵证据进行补正不仅是为了满足厘清案件事实与保障基本诉权的现实需要,也是稳定社会秩序与实现程序正义的必然要求。欲有效降低瑕疵发生之频率,需规制侦查取证之流程与拓宽监督取证之形式。不仅如此,立法还需发力,一方面可将被追诉者对瑕疵的明示同意增设为治愈瑕疵的路径之一,另一方面应当明确救治瑕疵之程序。为提高侦查人员救治瑕疵的积极性,不妨赋予法官一项处罚建议权。     

On Issuesof Cooperation in Tax Collection and Management between Mainland China and Taiwan

Double taxation and tax evasion are unavoidable issues in cross-strait economic and trade exchanges. Due to the lack of legal system of tax cooperation asguarantee, the practice of cross-strait tax administrative cooperation is at a relatively stagnant stage. The Cross-straits ITA provides a legal basis for cross-strait cooperation in the fields of tax information exchange, tax recovery assistance, document services, bilateral APA sand tax credit. In consideration of the objective difficulties in cross-strait administrative cooperation, Mainland Chinaand Taiwan should start the ratification process of the Cross-straits ITA as soon as possible, modify the relevant contents of the Cross-straits ITA in the contextof the latest developments regarding tax cooperation in international treaties such as BPES Multilateral Convention, and improve the level and efficiency of cross-strait tax administrative cooperation. Furthermore, Mainland Chinaand Taiwan can consider using the Economic Zone on the Western Coast of the Taiwan Straits as the starting point to advance the first trials, create conditions and accumulate experience for the practical cooperation, and jointly achieve mutually beneficial win-win development of the both sides.     

促进共同富裕的财政政策选择

推动共同富裕对于经济增长具有重要意义,并会产生深远的社会影响。促进共同富裕进程中财 政政策作用的发挥及政策选择值得关注。研究认为,共同富裕既要实现总体富裕,也要高度重视合理的收入分 配。推进共同富裕要在保持宏观经济稳定、可持续增长的基础上实现收入分配公平,群体之间收入分配要做到“抬 低、扩中、限高”,实现东北、东部、中部、西部区域均衡发展,实现农村共同富裕,实现精神和物质共同富裕。 研究建议,应积极拓展完善税收、支出和社会保障三大财政政策,推动实现共同富裕。     

非营利组织税收政策的双重效应分析

由于非营利组织在公益服务领域的特殊地位和作用,各国政府普遍采用了优惠的税收政策来支持其发展.各国对非营利组织税法规制具有优惠性、特殊性和限制性等一些共同特征,其形成原因是由于宗教自由、弥补政府和市场缺陷等方面的需要.该项政策对非营利组织和社会经济发展具有双重效应.我国应积极借鉴他国政府这一方面税法规制政策的经验和做法,努力改善对我国非营利部门的税收管理工作,以促进我国非营利组织的健康发展.     

涉税案件中行政处罚与刑事诉讼程序关系

公安机关在办理涉税犯罪案件中往往涉及行政处罚程序与刑事诉讼程序的衔接问题。在两种程序衔接中应注意:税务机关向公安机关移送涉税案件前有权先行进行行政处罚,对于构成犯罪的涉税案件,公安机关无权进行行政处罚;应以有利于案件的正确处理为出发点,处理行政复议与刑事诉讼的关系;涉案税款作为一种特殊形式的赃款,应由税务机关缴库;刑事证据不同于税务证据,税务机关调查取得的材料不能作为刑事证据使用。