浅析营业杠杆系数及其经济应用

本文介绍了营业杠杆系数这一衡量企业经营风险的重要指标，对该指标的特性进行了较深入的分析和探讨。同时，还导出了利用该指标判断企业经营安全状态的方法。     

从会计核算的角度探讨我国增值税的征管与转型

本文从应交增值税的核算角度探讨增值税的征收管理 ,认为应该把销项税额与进项税额的核算基础由现行的权责发生制改为收付实现制 ,从而有效控制偷、逃税现象 ,同时促进增值税税收征管的改革 ,使增值税征收管理的方式、手段更趋严密、科学。又从购进固定资产所支付的进项税额的核算角度探讨增值税制由生产型增值税转为消费型增值税 ,认为这种转型有利于提高企业产品的市场竞争力及西部大开发战略的实施等     

我国税收收入超GDP增长的原因分析

文章依据我国近年来税收增长和GDP增长的统计数据，得出税收增长速度高于GDP增长速度的客观事实，并就其原因进行了综合分析，最后指出，从长远来看我国未来的税收增长必将回归到与经济同步增长或者略低于经济增长的轨道上来，以为政府决策提供参考。     

浅议外资企业外籍高管人员个人所得税的纳税处理

针对外商投资企业逐步增加，企业内外籍员工的个人所得税涉税金额占国内个人所得税税收金额的比例越来越大的现状，指出了实际工作中现行税收法规中有待商榷与推敲的问题，并提出了修改建议。     

谈转让商誉营业税的征管

转让无形资产——商誉的单位和个人负有缴纳营业税的纳税义务,商誉的不可辨性、不稳定性,使税务征收存在盲区。     

企业税收筹划技术分析

介绍了企业税收筹划的必要性和方法,详细阐述了增值税税收筹划技术的应用。     

税费改革后乡镇财政运行的困境与对策

农村税费改革对乡镇财政收入的消减效应明显,对增加乡镇财政收入的替代效应较弱;农村税费改革使乡镇财政困难等原有问题充分暴露出来,进一步扩大了乡镇财政的不平衡,使乡镇财政正常运转更加困难;要使乡镇财政走向良性运转轨道,就必须完善地方财政管理体制,完善财务管理机制,加大力度培植乡镇税源,转变乡镇政府职能,建立合理的公共管理体制。     

Preface

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer’s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties. This research is partially supported by the National Natural Science Foundation of China under Grant Nos. 60674082, 70221001, and 70731003.     

关于农业税取消后乡镇政府职能转变的思考

论述了我国乡镇政府的现状及存在的问题,分析了乡镇政府职能转变的方向,提出了乡镇政府职能转变应注意的问题。     

中外银行税制比较与我国银行税制改革路径

我国与银行业相关的税收制度实施已20多年,宏观经济环境发生了很大变化,特别是随着我国加入世界贸易组织,现行的银行税制已滞后于当前的社会经济环境和银行业的现状,已不能适应加入WTO后的发展需要.与其他国家相比,我国现行银行税制存在诸多问题和弊端.因此,必须立足我国银行业的现实国情,改革现行银行税制,为银行业创造公平的市场竞争环境,从而促进我国银行业的健康、稳定、可持续发展.