毕节《完纳钱粮碑》浅析

本文根据毕节出土的一块政令碑,浅析清代赋税情况,说明赋税收入是国家的根本大计,赋税法令是保障赋税收入的前提条件.毕节县署根据总督札示和粮绅酌议制定秋征钱粮数额及应杜弊端,并呈请巡抚批示定案,使赋税征收有章可循.     

电子商务涉税问题与我国税收征管的选择

电子商务的出现使商业流通形式,劳务提供方式等产生了革命性的变革,传统税收制度受到极大的挑战,引发了一系列重大的税收问题。为尽快解决这一问题,需借鉴国际先进经验,制订适应我国国情的电子商务税收政策。     

Perfection of the Taxation System for Private Education on the Basis of a Binary Structure

Abstract

Given that private schools are institutionally divided into the binary structure of for profit and nonprofit, the existing tax laws and policies aimed at private education feature obvious flaws. Reforms to the taxation system for private education should bring it in line with the state’s binary structure for the division of private schools, highlighting the charitable nature of private education, and instituting a more refined and scientific taxation system for private education.     

电子商务税收问题研究

电子商务作为一种新型贸易方式,对我国传统税收制度,产生了巨大冲击。分析了现有的电子商务税收方案后,提出应在对电子商务征税的同时,给予必要的扶持。并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下,完善我国税收征管制度。     

小规模纳税人增值税的征管

探讨了小规模纳税人增值税的征管中存在的问题,并提出了相应的对策。     

Large-scale change and survival of school principals in Turkey

ABSTRACT

Turkey possess one of the most vibrant educational systems in the World. This study specifically aims at revealing Turkish school principals’ perceptions about the large-scale changes imposed by the Ministry of Education and the strategies they follow for coping with these changes. The study was designed as a generic qualitative study. Twenty principals from different schools at different levels were identified through snowball sampling and semi-structured interviews were conducted with each of them. The decoupling between change interventions and the needed change, inappropriate change implementation process, the passive role of the school principals in the design phase of change interventions are some of the major challenges that school principals encounter. The passivity of the principals during design phase put them into a state of reluctant activeness to find out resources, create readiness and adopt a mediating role between top authority and the teachers in order to implement the imposed changes.     

试论如何加强我国电子商务税收征管

我国电子商务税收征管存在着现行税务登记方法无法适用、税收征管缺乏可靠的审计基础、现行的税款征收方式与网上交易脱节、增加了避税的可能性等问题。对此应建立专门的电子商务税务登记制度,启用电子发票,完善网上申报制度,构筑信息共享网络,加快征管软件开发,搭建网络税务平台,加强国际间的税收协调,建立电子协查制度,从而完善我国的电子商务税收征管。     

个人所得税改革存在问题与完善思路

新的《个人所得税法》的修改与实施,是个人所得税改革道路上的重大进步,进一步适应了社会经济形势的发展和变化。但现行的分类税制、征管制度等方面仍存在一些问题,这也成为实务界、理论界和广大百姓关注的热点。结合个人所得税改革的发展变化和存在的主要问题,从征收方式、征收管理和征税模式等五个方面谈谈完善个人所得税制的基本思路。     

完善我国出口退税法律制度的思考

我国的出口退税法律制度在促进出口、平衡国际收支、调节经济结构、有效配置资源、保护和发展民族工业、维护国家经济利益、推动外贸体制和税收征收管理体制改革、提高企业经济效益等方面发挥了积极的作用。目前,针对我国高额贸易顺差导致的国际收支不平衡问题,有学者质疑出口退税制度是否应该继续存在下去。时此,有必要根据我国经济发展和出口退税法律制度的现状,分析出口退税法律制度的必要性,找出出口退税法律制度中存在的问题,并提出相应的完善对策。     

对建立科技创新和技术进步税制的思考

我国现行税制中的科技创新和技术进步措施尚不完善，应改革现行的增值税和三个所得税，制定科技创新和技术进步税收优惠法，为促进企业科技创新和技术进步机制的建立和完善创造良好的宏观环境。