税收实践对收入公平分配的负面效应及其对策

税收实践中,税收制度的累退性、税收调节错位、税收体系不全以及税务管理的乏力,导致了事实上收入分配的不公平。因此,要改变税收结构,调整税收调节,完善税收体系,强化税务管理,以弱化税收实践对收入公平分配的负面效应。     

Impact of transfer pricing methods for tax purposes on supply chain performance under demand uncertainty

Transfer pricing refers to the pricing of an intermediate product or service within a firm. This product or service is transferred between two divisions of the firm. Thus, transfer pricing is closely related to the allocation of profits in a supply chain. Motivated by the significant impact of transfer pricing methods for tax purposes on operational decisions and the corresponding profits of a supply chain, in this article, we study a decentralized supply chain of a multinational firm consisting of two divisions: a manufacturing division and a retail division. These two divisions are located in different countries under demand uncertainty. The retail division orders an intermediate product from the upstream manufacturing division and sets the retail price under random customer demand. The manufacturing division accepts or rejects the retail division's order. We specifically consider two commonly used transfer pricing methods for tax purposes: the cost‐plus method and the resale‐price method. We compare the supply chain profits under these two methods. Based on the newsvendor framework, our analysis shows that the cost‐plus method tends to allocate a higher percentage of profit to the retail division, whereas the resale‐price method tends to achieve a higher firm‐wide profit. However, as the variability of demand increases, our numerical study suggests that the firm‐wide and divisional profits tend to be higher under the cost‐plus method than they are under the resale‐price method. © 2013 Wiley Periodicals, Inc. Naval Research Logistics, 2013     

税收法定主义之内涵界定

税收是国家财政收入的主要源泉之一,同时又影响着纳税人的财产利益。平衡这两方面的关系,尤其保障纳税人的合法权益,主要依赖于我国税收法律制度的规范和完善。作者认为,我国应顺应世界法制的发展潮流,从宪法和法律上明确吸收采纳税收法定主义。本文从对税收法定主义的概念和具体内容研究入手展开讨论,旨在解决税收法律制度的立法和执法的根本问题,以期对规范和完善我国的税收法律制度奠定一个良好的基础。     

现、退役军人（武警）涉税政策与税收筹划

中国人民武装警察部队现、退役人员及随军家属创业、就业的各项税收制度和减免税政策,是国家拥军制度的组成部分和重要体现。落实好这些政策,对于凝聚人心、鼓舞士气、保持意志,更好地完成使命具有重要意义。     

保税区防火对策探讨

针对某保税区内几起企业火灾,从目前部分保税区的功能及发展和消防安全管理现状,立足现行法律和先进技术,重点介绍了预防火灾发生的有效措施,对保税区内的消防安全管理、监督有一定的指导作用.     

Impact of tax reduction policies on consumer purchase of new automobiles: An analytical investigation with real data‐based experiments

We investigate and compare the impact of the tax reduction policies implemented in the United States and China to stimulate consumer purchase of new automobiles and improve manufacturers' profits. The U.S. policy provides each qualifying consumer with a federal income tax deduction on state and local sales and excise taxes paid on the purchase price (up to a cutoff level), whereas the Chinese policy reduces the vehicle sales tax rate for consumers. We observe that these policy designs are consistent with the tax management system and the economic environment in the respective country. We analytically determine the effects of the two tax reduction policies on the automobile sales and the manufacturer's and the retailer's profits. Numerical examples are then used to provide insights on the importance of certain factors that influence the effects of the two policies. Finally, a numerical experiment with sensitivity analysis based on real data is conducted to compare the merits and characteristics of the two policies under comparable conditions. We find that the U.S. policy is better than the Chinese policy in stimulating the sales of high‐end automobiles, whereas the Chinese policy is better than the U.S. policy in improving the sales of low‐end automobiles. The U.S. policy is slightly more effective in increasing the profitability of the automobile supply chain; but, in general, the Chinese policy is more cost effective. The methodology developed herein can be used to evaluate other tax reduction policies such as those related to the purchase of energy‐saving vehicles and to serve as a decision model to guide the choice of alternative tax reduction policies. © 2014 Wiley Periodicals, Inc. Naval Research Logistics, 61: 577–598, 2014