COMMUNITY COLLEGE FUNDING

This article presents a practitioner's funding model indicative of the primary revenue streams of community colleges in Texas. Methodology is developed to identify internal and external processes for the comparison of these primary revenue streams on a per-contact-hour basis. Student tuition, ad valorem property tax, maintenance taxing district, and state appropriation revenues are analyzed to provide a framework for the subsequent development of methodologies to identify disparities in the Texas community college funding mechanism.     

“营改增”试点企业流转税税负研究

"营改增"是中国"十二五"时期税制改革的重要举措。在对增值税纳税人实行分类管理的模式下,通过对影响试点企业流转税税负变化的因素进行分析,可以发现企业通过合理选择纳税人身份、分别核算不同税率业务收入和转变经营模式等措施,能有效降低企业流转税税负,并在此过程中调整企业发展战略,实现核心竞争力的提升。     

论独立型义务教育财政的构建

根据义务教育的特性，义务教育经费应该完全来源于政府财政中的税收收入(预算内财政收入)。当前我国尚不具备建立混合型义务教育财政的条件，因此有必要建立独立型的义务教育财政保证机制。通过对义务教育财政特点的分析，我们认为指定消费税为义务教育财政的主体税种是一种较为理想的选择。     

协整理论在企业所得税分析与预测上的应用——以深圳市金融业为例

运用协整分析和因果检验的方法,建立了金融企业所得税收入与宏观经济指标的数理统计模型,希望运用此模型能够达到深化税收分析与预测工作,加强税源监控,提高征管质效的目的。     

略论广东省税源流失及防止对策

近年来广东税收收入大幅增加，税收任务完成情况良好，但是，广东仍存在税收大量流失的情况。广东税收的流失有着多种渠道和多方面原因，必须通过建立良好纳税环境、加强税源监管、完善征管机制、加强电子征税、严格税收法制等举措，使广东税收更加规范，从而保证国家财政收入的有效增加。     

论地方税主体税种

当前我国地方税的收入不稳定，无法满足地方政府实现各种职能和正确处理中央与地方关系的需要。其原因主要在缺乏税收基本立法的前提下，当前我国的分税制无法确立地方税的规范、稳定的收入途径。其关键是要设置规范稳定的地方税主体税种。笔者认为：最适合作为地方税主体税种的税是土地税与财产税。     

内蒙古国税重点税源与税负分析

税收是促进社会经济发展、改善民生、构建和谐社会最重要的调节器,重点税源是保证这一调节器发挥作用的核心力量。2012年,受世界经济持续低迷、国内经济发展困难增多的影响,虽然内蒙古国税税收收入增长率为4．07％,但同比却下降了28．23个百分点。作为重点税源的采矿业、制造业、批发和零售业、电力燃气及水的生产供应业四类行业也出现了明显的疲软,增幅放缓。为此,要通过加强重点税源审核、减少税收流失、培养新型税源等措施,合法合规增加各项税收收入。     

基于税收政策提高开发区经济收入的创新性研究——以南宁—东盟经济开发区为例

发展新型开发区经济,在不同程度上带动着广西区内的整体经济势力。为了能够有效提高经济开发区的经济力量,基于经济、税收、产业、行业等的利益关系,通过以下几方面进行研究:第一,通过国内外的税收政策理论进行比较,从法制方面衡量税收的重要性;第二,结合南宁—东盟经济开发区的具体情况,展开园区内税收优惠政策分析;第三,针对开发区内的状况提出发展措施。最终得出采取增强区位优势,寻找差异化进行科学有效管理,提高信息化、智能化手段,加强税收制度建设等办法,将是提高开发区经济收入的最佳捷径。     

现阶段我国税制改革的思路

1994年的税制改革是一次全方位、根本性的改革,是税制发展史上的一个里程碑。但随着社会主义市场经济体制的逐渐完善,现行税制存在的问题也日益凸显,如税制结构不合理、税收负担不公平和计税基础不够宽等。结合我国现阶段税制运行的实际情况,借鉴最适课税理论的思想,坚持效率优先、兼顾公平的原则,我国应当进一步推进税制改革,即调整间接税与直接税,实现二者的合理搭配;保留差别待遇,规范税收优惠;加快费税改革,扩大计税基础。     

避税的定义及与其相关概念的关系

避税的定义和性质,在理论上争论较多。我国目前对避税的概念在法律上也未作表述,只散见于一些税收的政策文件和理论探讨文章中。由于对避税的定义不同,使得它与税务筹划、税收筹划、节税等其他相关概念之间关系的表述也有所不同,学术界有着各种各样的观点。从各国的法律界定和税收实践看,也存在较大的差异,从而导致不同的理论在对待避税问题的处理上也是不同的。从各种规避税务的理论分析,税收筹划、税务筹划、节税和避税的定义实际上既有联系又有区别。避税应具有非违法性、筹划性、收益性和权利性的特点。     

Hispanic-Serving Community Colleges

The article examines student tuition, ad valorem property taxes, and state appropriations utilizing a revenue-per-contact-hour model to identify disparities in the Texas' community college funding mechanism. Methodology is presented to identify differences between and among Caucasian-serving, African-American-serving, Hispanic-serving, and other public community colleges. Statistical Packages for the Social Sciences (SPSS) was utilized to conduct multiple-factor analysis of variance (ANOVA) on the data set. The statistical testing utilized a significance level of 0.05. Posthoc tests were performed where necessary.     

我国在电子商务国际税收上的对策探讨

电子商务的发展使国际问贸易的流通领域发生了新的革命,针对电子商务活动,从应坚持的原则、健全监控的征税体系、明确常设机构的认定、推进国际税收的合作、提高税务人员素质等方面加强我国国际税收对策的研究,不仅可完善我国的税收制度,保障我国的税收权益,也有利于国际间税收管理的交流.     

谈税收流失原因及对策

我国工商税收每年增幅很大，税收制度日趋完善，但还存在以费代税现象、个别税种不规范、税收法规体系的非协调性、税收征管不严等造成税收流失的问题。本针对这一问题进行了全面分析，并提出了在规范费的基础上逐步实行费改税，对一些不规范税种局部调整等具体改进措施。     

内外资税收国民待遇立法重构与完善思考

我国外资税收优惠制度在吸引外资、促进地区经济发展、扩大就业、增加国家财政收入等方面发挥了积极作用。但其固有的税负差异使得内外资企业之间的矛盾日益突出,不利于内外资企业的公平竞争,违背了WTO所要求的国民待遇原则应通过完善与投资相关的法律体系、完善外商投资的立法内容、构建新的外资优惠法律制度等措施,重构与完善我国的内外资税收国民待遇立法。     

Interindustry analysis of the impact of federal support for academic science on the economy of New York State

An interindustry model is used to estimate the impact of federal expenditures for academic R&D on the economy of New York State. Resulting economic activity through the multiplier process is estimated to be 3.7 times the level of the original federal spending. This impact on the state economy generates national and state tax revenues sufficient to offset the original outlay of taxpayers' money by the federal government, thereby supporting the case for continued support of higher education in periods of fiscal crisis.     

新会计准则下视同销售会计核算

新企业会计准则颁发后,视同销售按新会计准则进行会计处理出现了很多新的变化,主要体现在原会计准则下应按视同销售商品成本转账不确认收入,而新的企业会计准则却要确认收入,同时结转销售成本。文章还对视同销售相关增值税容易混淆的问题进行了辩析。     

Age 26 cost-benefit analysis of the child-parent center early education program

Using data collected up to age 26 in the Chicago Longitudinal Study, this cost-benefit analysis of the Child-Parent Centers (CPC) is the first for a sustained publicly funded early intervention. The program provides services for low-income families beginning at age 3 in 20 school sites. Kindergarten and school-age services are provided up to age 9 (third grade). Findings from a complete cohort of over 1,400 program and comparison group participants indicated that the CPCs had economic benefits in 2007 dollars that exceeded costs. The preschool program provided a total return to society of $10.83 per dollar invested (18% annual return). The primary sources of benefits were increased earnings and tax revenues and averted criminal justice system costs. The school-age program had a societal return of $3.97 per dollar invested (10% annual return). The extended intervention program (4-6 years) had a societal return of $8.24 (18% annual return). Estimates were robust across a wide range of analyses including Monte Carlo simulations. Males, 1-year preschool participants, and children from higher risk families derived greater benefits. Findings provide strong evidence that sustained programs can contribute to well-being for individuals and society.     

The public returns to public educational investments in African-American males

This paper calculates the public savings (financial benefits) from greater public investments in the education of African-American males. Over one-fifth of each age cohort of black males in US is not a high school graduate. We identify five interventions that would—based on credible research—increase the graduation rate; we also report the public cost of each intervention. We then calculate the lifetime public benefits in terms of increased tax revenues and lower spending on health and crime. In present values, for a black male aged 20, these public benefits amount to $256,700 per new graduate and the median intervention would cost only $90,700. The benefit/cost ratio is 2.83. Simply equating the high school graduation rate of black males with that of white males would yield public savings of $3.98 billion for each age cohort. These results suggest that increased investments in education for black males at risk of dropping out of high school should be an economic priority.     

Federal and state grants to education: Are they stimulative or substitutive?

This paper offers some evidence on the extent of substitution by local educational agencies of federal and state revenue for local revenue. Employing data for all school districts in South Carolina for 1978 and 1982, it is shown that each additional dollar of federal aid reduces local avenues (on average) by between 25 and 35 cents, implying that while local revenues are stimulated by federal aid, some of the latter is used in the form of tax relief. State aid appears to be more stimulative, especially for 1978 and 1982, although preliminary data for 1985 indicate some local substitution. The stability of the regression coefficients from 1978 to 1982 is also explored.     

家庭组成、生育决策与社会保障

通过分析将家庭组成和生育决策看作内生变量的一个动态世代交叠模型,研究社会保障税率变动对家庭组成和生育决策的影响。结果表明:政府提高社会保障税率和社会保障待遇,将对家庭组成和生育决策产生一定负面影响,而且这些负面影响难以通过家庭内部代际之间和代内之间的转移而完全抵消。文章进一步就我国社会保障税率变动对家庭组成和生育决策的影响做了定量分析,证实社会保障税率的提高抑制了家庭组成和生育行为,并从微观和宏观角度分析了社会保障税率和待遇变动通过家庭组成和生育决策对现实经济的影响。