The "Three Party" Predicament and Strategy Research of Enterprises' R&D Expenditure Tax Motivation Policy Implementation

In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.

The Impact of Tax Policies on Taxpayers Budget in Terms of Risk, Sensitivity and Volatility

Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure

Comparative Analysis of Agricultural Budget in the European Union and China

With rapid development, the agriculture in the European Union （EU） is al- ways in the wodd＇s leading ranks, and with relatively complete systems, the devel- opment of agricultural budget in EU also has achieved a lot. China＇s agricultural budget has been improved gradually with the rapid economic development, but also has exposed a series of problems. Therefore, countermeasures and suggestions are proposed through the comparative analysis on the agriculture budgeting, budget en- forcement, budget supervision between Europe and China.

An Assessment of China's New Round of Reform of the Fiscal and Taxation Systems

Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.

Improving the Efficiency of the State Budget Balance in Vietnam

The state budget balance is always an extremely important issue for each government.In 2020,Vietnam has a relatively small-scale economy.Its economic scale and GDP per capita reached 271.2 billion USD and 2,779 USD respectively.Budget revenue is still limited,but the need for recurrent spending and development investment is still very large now and in many years to come.In the past time,budget revenue and expenditure are in a situation of not having the necessary balance,the state budget deficit has been still around 4.5 percent of GDP.The actual state budget revenue and expenditure balance have been revealing several disadvantages.Faced to such a situation,the author would like to present some important issues about the state budget revenue and expenditure and propose key solutions to increase the efficiency of state budget revenue and expenditure in Vietnam.

Analysis on Present Status and Development Tendency of Performance Audit in China

Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.

Behavioural and energetic consequences of competition among three overwintering swan(Cygnus spp.)species

Background:Winter numbers of the northwest European population of Bewick's Swans(Cygnus columbianus bewickii)declined recently by c.40%.During the same period,numbers of two sympatric and ecologically-similar congeners,the Mute Swan(Cygnus olor)and Whooper Swan(Cygnus cygnus)showed increases or stability.It has been suggested that these opposing population trends could have a causal relationship,as Mute and Whooper Swans are larger and competitively dominant to Bewick's Swans in foraging situations.If so,effects of competition of Mute and Whooper Swans on Bewick's Swans should be detectable as measurable impacts on behaviour and energetics.Methods:Here,we studied the diurnal behaviour and energetics of 1083 focal adults and first-winter juveniles("cygnets")of the three swan species on their winter grounds in eastern England.We analysed video recordings to derive time-activity budgets and these,together with estimates of energy gain and expenditure,were analysed to determine whether individual Bewick's Swans altered the time spent on key behaviours when sharing feeding habitat with other swan species,and any consequences for their energy expenditure and net energy gain.Results:All three swan species spent a small proportion of their total time(0.011)on aggressive interactions,and these were predominantly intraspecific(≥0.714).Mixed-effects models indicated that sharing feeding habitat with higher densities of Mute and Whooper Swans increased the likelihood of engaging in aggression for cygnet Bewick's Swans,but not for adults.Higher levels of interspecific competition decreased the time spent by Bewick's Swan cygnets on foraging,whilst adults showed the opposite pattern.When among low densities of conspecifics(<c.200 individuals/km^(2)),individual Bewick's Swans spent more time on vigilance in the presence of higher densities of Mute and Whooper Swans,whilst individuals within higher density Bewick's Swan flocks showed the opposite pattern.Crucially,we found no evidence that greater numbers of interspecific competitors affected the net energy gain of either adult or cygnet Bewick's Swans.Conclusions:We found no evidence that Bewick's Swan net energy gain was affected by sharing agricultural feeding habitat with larger congeners during winter.This was despite some impacts on the aggression,foraging and vigilance behaviours of Bewick's Swans,especially among cygnets.It is unlikely therefore that competition between Bewick's Swans and either Mute or Whooper Swans at arable sites in winter has contributed to the observed decline in Bewick's Swan numbers.Further research is needed,however,to test for competition in other parts of the flyway,including migratory stopover sites and breeding areas.

An inspection on the Gini coefficient of the budget educational public expenditure per student for China's basic education

Using statistical data on the implementing conditions of China's educational expenditure published by the state,this paper studies the Gini coefficient of the budget educational public expenditure per student in order to examine the concentration degree of the educational expenditure for China's basic education and analyze its balanced development condition.As the research shows,China's basic education is undergoing an unbalanced development due to diversified factors,which is mainly reflected as follows:firstly,the budget educational public expenditure presents a four-tiered appearance of the strong,the less strong,the less weak and the weak,which lead to a great discrepancy between the two opposing extremes;secondly,the compulsory education in rural areas is still confronted with great difficulties;thirdly,the general senior secondary education is loaded with the crisis of unbalance.Therefore,it is necessary to construct a balanced development policy framework of the basic education and pay close attention to the benefit and effectiveness of the educational input.In addition,it is also important to clearly stipulate the criterion of the government's educational allocation and to support the disadvantaged areas in order to promote the balanced development of the basic education.

Monetary Budget Constraint and Its Missing Problems

This paper aims to inquire into an objectively authentic budget constraint in a monetary economy through showing two missing problems of the monetary budget constraint and their solutions. To start with, we show the first missing problem that money is “missing” if all agents expend their total budgets under the simple budget constraint. This problem shows that the simple budget constraint is inadequate as an objective monetary budget constraint. A deficiency of the simple budget constraint exists partly in that it does not reflect money circulation. To improve this deficiency, we incorporate the expenditure reflux formula into the simple constraint. The first missing problem is partially solved by the application of this reflux budget constraint, but another problem occurs. The new problem is that infinite expenditure is permitted under this constraint. This is the second missing problem. The second problem appears to be a variation of the solvability problem of the money circulation equation. Referring to the proof of the solvability, we incorporate a time irreversible disposal into the budget constraint. This irreversibility budget constraint brings us a provisional solution of the missing problems. However, it should not be called a perfect solution. We also examine the relationships between our research and two previous studies: the finance constraint and the cash-in-advance model.

Ethnic diversity, tax limitations and public goods

One strand of research in public economics has found that increasing ethnic diversity leads to reductions in provision of productive public goods. Another strand of research has emphasized the key role that tax and expenditure limitations play in the provision of public services. This paper explores the interaction between these two effects. The regression results suggest that the prior results on ethnic diversity are robust when TELs are taken into consideration. In addition, the imposition of TELs mitigates the negative effect of ethnic fragmentation on the share of local spending on education and roads. It also mitigates the positive correlation between ethnic diversity and total local government revenue and expenditure per capita.

财政透明度与企业避税行为

财政透明度是各级政府维持运行效率和接受社会监督的重要制度保证。以我国2014—2019年A股上市公司作为研究样本,本文实证研究了宏观财政透明度对微观企业避税行为的影响。研究发现:地方政府财政透明度的提升能够有效增加上市公司的主动避税程度。机制检验显示,主结果是由高财政透明度提升财政支出效率和降低财政压力引起的。进一步分析表明:主结果只在民营、高融资约束和有违规记录的子样本中显著,且在政府公共服务支出较高、税收征管强度较低、营商环境较好和市场竞争程度较强的地区作用更强。研究结论丰富了对财政透明度的微观经济后果的认识,进一步拓展了企业避税行为的影响因素分析边界,为充分发挥财政透明的宏微观治理作用以及完善政府财政支出制度建设提供了政策建议。

人工智能与财政预算支出管理——基于公共卫生预算的分析

通过将人工智能运用于公共卫生预算分配,本文实证检验了人工智能方法在财政预算支出管理中的有效性。本文以2014—2022年广东21个地级市为研究样本,构建人工智能模型探讨公共卫生预算支出与人口死亡率、甲乙类传染病发病数量和人均地区生产总值等多目标的联系。研究发现:第一,提高卫生监督机构、突发公共卫生应急处理以及疾病预防控制机构预算水平是降低人口死亡率的有效途径;第二,优化基本公共卫生服务、城市社区卫生机构和老龄卫生健康事务的预算分配是控制甲乙类传染病发病数量的关键;第三,疾病预防控制机构、突发公共卫生事件应急处理和采供血机构的预算支出是保障劳动力健康和经济增长的基石;第四,控制传染病发病数量与提高人均地区生产总值存在一定程度的目标冲突,而降低人口死亡率与提高生产总值的目标则较为一致。

环境税影响居民医疗保健支出的机制及效应研究

本文利用2014-2020年中国家庭追踪调查数据(CFPS)和强度双重差分法,考察了环境税对居民医疗保健支出的影响。研究显示,环境税与居民医疗保健支出呈显著的负向关系,即环境税政策的实施有效减少了居民医疗保健支出,主要表现为个人被动性健康支出的减少,而从根本上减少主动性健康支出的效果并不明显。机制分析表明,政策效应的发挥得益于环境税的健康效应与转嫁效应。最后,异质性分析结果显示,环境税具有一定程度的分配效应;相比男性、高收入群体和城镇居民而言,环境税对女性、低收入群体及农村居民健康支出的影响更大。本文的研究发现为进一步完善中国环境税制与降低居民医疗保健支出负担提供了重要的经验证据。

新一轮财税体制改革的目标:建立健全中国式现代财政制度

谋划新一轮财税体制改革,已经在紧锣密鼓地推进。本文拟在理解新一轮财税体制改革的基础上,围绕财政管理体制、税制和预算制度三个方面阐述新一轮财税体制改革的目标。总体来看,新一轮财税体制改革的目标是建立健全中国式现代财政制度。具体来看,建立健全中国式现代财政制度包括建立健全中国式分税制财政管理体制、建立健全中国式现代税制和建立健全中国式现代预算制度。新一轮财税体制改革应该能够较好地落实“财政是国家治理的基础和重要支柱”的定位要求,推动中国式现代财政制度的建立健全。

党委审计委员会成立运行与预算执行偏离研究

2018年中央和地方党委审计委员会陆续成立和运行,旨在更好发挥审计在党和国家监督体系中的重要作用。从预算执行监督角度出发,考察省级党委审计委员会成立运行前后省级预算执行结果的变化。以支出预算偏离作为预算执行结果的代理变量进行检验发现,党委审计委员会成立运行后,省级支出预算偏离显著减少;所在省份财政透明度越高,省级支出预算偏离在党委审计委员会成立运行后减少得越多。作用机制检验发现,党委审计委员会的成立运行通过强化地方政府领导对经济监督的参与程度以及提高地方审计的权威性和独立性实现了支出预算管理效率的提升,从而减少了支出预算偏离。利用各省预算执行审计报告进一步研究发现,党委审计委员会成立运行后,支出偏离越多的省份,越容易被审计出更多问题。研究结论为党委审计委员会在预算管理中的治理作用提供了经验证据,有助于深化对审计管理体制改革的理解,对审计助推国家治理现代化有一定启示作用。

人力资本投资税收激励与企业劳动收入份额

人力资本是决定劳动收入的基础性因素,对劳动收入份额具有重要影响。本文将企业职工教育经费税前扣除政策视为一项准自然实验,采用双重差分模型识别该税改政策与企业劳动收入份额的因果关系。研究发现,职工教育经费税改提升企业劳动收入份额。机制分析表明,职工教育经费税改引致的人力资本水平提升使员工平均工资增加,进而使企业劳动收入份额提高,员工议价能力的提升能够加大其对企业劳动收入份额的促进作用。异质性分析表明,企业规模越小、所在行业集中度越低,劳动收入份额所受的正向影响越大。进一步分析结果表明,职工教育经费税改缩小了企业内部高管与普通员工的收入差距,并促进了企业数字化转型。本文的研究发现为从职工教育视角提升劳动收入份额提供了政策启示。

财政透明、支出进度与预算执行紧缩

聚焦财政制度和财政运行,研究财政透明和支出进度对地方一般公共预算执行紧缩的影响,通过典型事实建立了财政透明到预算执行紧缩的机制分析框架,并采用面板联立方程和三阶段二乘法对2013-2020年的省级数据进行了实证分析。研究发现:(1)地方一般公共预算执行紧缩均值约为实际财政支出的10%左右,各地方差别很大但均值全部为正;(2)财政透明度对预算执行紧缩都有显著的缓解作用,直接影响主要是发生在欠发达地区;(3)财政透明度提高会直接推进预算支出执行进度,并通过支出进度进一步缓和预算执行紧缩,支出进度是财政透明缓和预算执行紧缩的有效正向中介机制;(4)通过增加联立方程控制财政透明内生性后,财政透明度对预算执行紧缩的间接效应超过直接效应。提出相关部门应大力推进财政透明,持续提高地方政府信息公开力度,尤其是提高一般公共预算在内的财政信息公开,有助于让周期性财政政策和赤字规模更加可控,让积极财政政策真正名实相符,实现财政提质增效和经济高质量发展。

纵向分权、横向竞争与地方政府支出预算不确定性

财政分权体制是影响我国地方政府支出预算不确定性的深层次原因。本文基于省级和地级市层面的相关数据,从财政纵向失衡和横向政府竞争两个方面探讨我国财政分权体制对地方政府支出预算不确定性的影响及其潜在机制。研究发现,财政纵向失衡和横向政府竞争均会加剧支出预算不确定性。机制分析表明,财政纵向失衡主要通过影响地方政府对转移支付的依赖程度加剧支出预算不确定性,且转移支付的不确定性会扩大这一影响效应;横向政府竞争主要通过地方政府对于自有财力的低估行为加剧支出预算不确定性。最后,从影响效应的大小来看,财政纵向失衡对地级市层面支出预算不确定性的影响大于省级层面,而横向政府竞争对省级层面的影响更大。

预算绩效管理与政府治理能力提升:内在逻辑与提升路径

预算绩效管理是加强财政收支管理、提高财政资金使用效益的重要手段,也是加快建立现代预算制度的必由之路,更是提高政府治理能力和水平、推动高质量发展的重要保障。笔者以政府治理能力的内涵为切入点,从经济、政治、社会三个维度探讨了预算绩效管理改革影响政府治理能力的内在逻辑,论证了实施预算绩效管理改革所取得的预期成效,提出了“双动力”“内外力”和“三方面”三条路径来提高政府经济、政治和社会民生治理能力,为我国全面推进预算绩效管理改革、进一步深化预算管理制度改革提供理论指引,助力地方政府治理能力提升。

新一轮财税体制改革下中期预算改革的思考

新一轮财税体制改革是全面深化改革的重要组成部分,是一场关乎国家治理体系和治理能力现代化的深刻变革。通过构建中期预算改革与新一轮财税体制改革核心目标的理论联系,分析中期预算框架提高财政能力、促进国家治理体系和治理能力现代化的内在机理。中期预算框架在新一轮财税体制改革中是增强财政稳定性、助力财政提质增效、实现最优财力均衡的理想“支点”。目前我国预算管理制度改革已进入深水区,中期预算改革的深化面临诸多阻力,难以满足我国高质量发展的需求,不利于我国治理体系和治理能力现代化的推进。新一轮财税体制改革应进一步深化中期预算改革,加大预算统筹力度,推进宏观政策协调配合,加强财政预算管理,增强财政可持续性,强化规划统筹和可操作性,大力提质增效,让财政更好地支撑国家发展战略。