The Variance Analysis on Enterprise of Different Ways of Sales：Based on Analysis of Enterprise Tax Burden and Cash Flows

在目前竞争激烈的市场经济环境中,许多企业为了维持或扩大自己商品的市场份额,往往采取多种多样的销售方式,以达到促销的目的,而且随着经济的发展以及互联网时代的来临,销售形式也越来越多.基于企业税负与现金净流量的基础上对9 种销售方式从企业税负与现金净流量两个方面进行了分析与研究.研究发现税负高的销售方式,可能其现金净流量也比较高,因此企业在经营销售过程中,不能只考虑税负的问题,还要考虑企业现金净流量的问题,甚至是企业的整体发展问题以及顾客对销售方式的接受程度.

Tax and Fee Burden of Rural Households and Economic Growth in China

This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.

China should Improve its Tax Regime to Reduce Excess Tax Burden

After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax revenue,the author suggests further improvements to the tax regime,and in light of current tax policies and the new round of tax reforms,puts forward policy recommendations on how to realize tax-smoothing and reduce the excess tax burden for higher economic efficiency.

Reduce Tax and Alleviate the Burden

‘Tax reduction’must be one of the key words of the Chinese economy in 2018,during which various preferential tax policies were successively issued and tax-cut bonuses are continuously released.Since the beginning of the year,China has set a target of RMB 1.1 trillion in tax reductions throughout the year.In the second half of 2018,incremental policies were introduced.It is estimated that the annual economic burden will be reduced by more than RMB 1.3 trillion in 2018.

Effects of China's BT-to-VAT Reform on Listed Companies' Turnover Tax Burden

Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companies in pilot regions(Shanghai and eight other provinces and municipalities) and the rest of China. Our study arrived at the following findings: Compared with pilot sectors in non-pilot regions, BT-to-VAT reform has no significant effect on the turnover tax burden of pilot companies in pilot regions; compared with non-pilot companies, BT-to-VAT reform slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden for pilot companies in the long run. Further differentiation of ownership nature led to the discovery that BT-toVAT reform somewhat reduced the turnover tax burden of SOEs and central SOEs, slightly increased the turnover tax burden for non-SOEs and local SOEs in pilot regions, slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden in the long run after nationwide pilot programs were introduced; BT-to-VAT reform has more significant effects on non-SOEs and local SOEs. In general, BT-to-VAT reform has no significant effects on the turnover tax burden of companies and after differentiating pilot regions, pilot sectors and ownership nature, we did not discover any significant effect, which is generally consistent with policy expectations.

The Impact of the ＂Replace the Business Tax with VAT＂ on the Enterprises Tax Burden

Since 2012, China has started to carry out pilot work on ＂Replace the Business Tax with VAT＂ in Shanghai, and in the same year expanded the scope of implementation in 8 provinces and municipalities. From August 2013, ＂Replace the Business Tax with VAT＂ were carried out nationwide. From May 1st, 2016, China will fully implement the pilot reform and increase the construction industry, real estate industry, financial industry, and life service industry into pilots. At this point, business tax will be withdrawn from the stage of history. VAT system will be more standardized. The large-scale promotion and implementation of ＂Replace the Business Tax with VAT＂ has not only eliminated the problem of double taxation, but has also achieved the major goal of structural tax cuts. The in-depth implementation of the taxation reform has played an active role in promoting the establishment of a sound taxation system in China, promoting the upgrading of China＇s industries, and optimizing the economic structure. It has important implications for creating a fair tax environment interiorly and promoting the development of social economy. In this paper, the quantitative study on whether the tax burden of the enterprise has been reduced after the ＂Replace the Business Tax with VAT＂ has been verified, to verify the policy effect of ＂Replace the Business Tax with VAT＂. at the same time, it can also provide some suggestions for enterprises to tax administration.

Empirical Analysis on Inequity of Rural Tax and Fee Burden Distribution： A Case from Rural Households of China from 1986 to 2000

This paper analyzes the distribution of rural in the eastern, mid and western China and in five income tax and fee burden and income of the rural households groups from the lowest income group to the highest group from 1986 to 1999. After the analyses, the paper thinks that the distribution of tax and fee between the rural households is inequitable whatsoever it is in the different income groups or in the different regions. The higher the income of the rural household is, the lighter the rural tax and fee burden is. The poorer the rural household is, the heavier the tax and fee burden of the rural household is. The more developed the economy of the region is, the less the rural tax and fee burden of rural household is. In the region that the agriculture is the leading industry, the rural tax and fee burden of the rural household is heavier than that in the region that the agriculture is not dominant. All mentioned above show the regressive characters of the agricultural taxation in rural China. At present the distribution of rural tax and fee burden between the rural household is inequitable.

Location Choice or Industrial Enterprises in China： Market Potential, Resource Endowment and Tax Burden

Using a New Economic Geography OVEG） model, this paper investigates the effect of market potential, natural resource endowment and tax burden on the location distribution of industrial enterprises in China. By applying data from 2000 to 2010 of 286 Chinese cities, this paper conducts an empirical analysis on the location of industrial enterprises of different time periods, regions and ownership systems. The results indicate that greater domestic market potential and international market demand are favorable to fostering or introduction of new enterprises. It also shows that coastal cities with better resource endowment are more attractive to corporate investment, while cities in interior regions have heavy and highly differentiated industrial tax burdens, which is unfavorable to the attraction of enterprises. In comparison, infrastructure and wage of cities have no obvious effect on enterprises＇ location choice. When it comes to enterprises of different ownership, domestic market potential and international market demand all have significant positive effects on the location distribution of foreign-funded enterprises, private enterprises and enterprises with investment from Hong Kong, Macao and Taiwan, while the level of urban industrial tax burden has an opposite effect. We find that the NEG model has a relatively strong explanatory power to the location of industrial enterprises in China.

Why Has China's Tax Revenue Doubled the GDP Growth Rate in the Past 13 Years?

After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th Five-year Plan period,which has aroused more significant implications for macroeconomic operation and the overall economic and social development course.Starting from an analysis of the relation between tax revenue and current tax system,the paper intends to find out the unusual factors supporting China’s sustained and rapid tax increase.On this basis,the paper provides policy judgments and puts forward relevant policy recommendations.

Strategic Perspectives on China's New Round of Tax Reform

China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.

Estonian Taxation System and Innovation

The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low level of taxation, the policy of＂thin state policy＂ and a small share of public sector have influenced the macroeconomics of Estonia since its re-independence. The indirect taxes, especially the consumption taxes, are dominating in Estonian taxation system. The increase of tax burden a little more than 2% in 2009 through the increase of value added tax （VAT） and excises, and the pruning of income taxation benefits did not enlarge state budget in the same amount. The pruning of budget did not just decrease the internal market of the state very rapidly, but also decrease the incomes of the future periods, due to a big dominant of consumption taxes. The economic depression, which began in 2008, has demonstrated a week orientation of Estonian economy, threaten its taxation system on innovation. The amount of investments has essentially decreased than the decrease of GDP and state budget.

Estate Tax Reforms in Taiwan： A Simulation Approach

This study uses the new classical Ramsey growth model to analyze the impacts of lowered estate tax rates in Taiwan. Simulation results indicate a decrease in capital stock and economic growth when post-adjusted estate tax rate falls below 28.22%, which resembles the optimal estate tax rate to keep capital stock unchanged. The results also show that estate tax rate cuts have caused changes in relative prices, resulting in excess burden （EB）. The implication of our simulation results is that Taiwan＇s current estate tax rate cut to 10% will not be able to increase capital stock and promote economic growth.

European Tax Models

The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given that how to place taxes has direct repercussions on the economic development of a country, and undoubtedly influence the rules of an economy, particularly in terms of investment, labor market, and social welfare. It was considered necessary in the first part of the paper to address the conceptual elements and present the most important features of tax systems and the principles that underlie them. It was studied from a theoretical perspective and it found the European tax models as follow： Nordic, continental, Anglo-Saxon, Mediterranean, and catching-up. Then, it analyzed each fiscal European model on each member country, starting from its economic indicators, based on Eurostat data. The objective of the research paper was to present a complete picture of the structure and trends of tax level of the member states of the European Union, sorted by European tax models and the impact of taxation on economic growth and social welfare. The research has concluded that, as long as the rules of the European Union, member states are free to choose their own tax system along with their fiscal policy for economic development and having in a view of their geographical, historical, and political situation.

Research on Influence of ＂Business Tax to VAT＂ Reform on Real Estate Enterprise

This year is a crucial year of pushing forward the reform of supply side structural. Tax cuts is a simple, direct and effective measure. ＂Business Tax to VAT＂ reform suit the needs of the structural adjustment. It also has a positive effect on getting through the deduction of VAT chain, completely promote the market specialization, promote the organic integration of the second and third industry in our country. On Mayl, 2016, our country implemented ＂Business Tax to VAT＂ reform pilot, Including construction, finance, real estate and life services in the scope of the pilot. The policy implementation will inevitably bring different level tax burden influence to the enterprise. In this article, through analysis of the state council issued the ＂Business Tax to VAT＂ reform file, together with the present situation of China＇s economy, the real estate enterprises camp to increase after taxes influence and studied.

企业税负结构、税收成本粘性与全要素生产率

从税源的纳税人结构来看,我国税收收入主要源于企业,宏观层面的税制结构在微观领域主要投射为企业税负结构,税制结构对经济效率的宏观影响会通过企业税负结构对微观全要素生产率的促进或抑制来实现。因此,基于上市公司微观主体实证检验企业税负结构变化对微观全要素生产率的影响,可以验证税制结构对经济效率的宏观治理效应。研究结果表明:现行以间接税为主的企业税负结构对全要素生产率具有显著的抑制作用,具体表现为企业增值税负与企业所得税负比值越大,对全要素生产率抑制作用越强。进一步研究结果表明:企业税负结构是通过增加税收成本粘性对全要素生产率产生抑制作用;在当前税收立法水平与税制安排下,税收征管在企业税负结构抑制全要素生产率中发挥了正向调节作用。

税收负担、财政自给率与城市高质量发展

健全的财税体制是推动高质量发展的重要保障。为厘清税收负担、财政自给率与经济高质量发展的关系,有效贯彻长三角一体化国家战略,选取长三角41个城市2008—2019年面板数据,采用极值熵值法测算长三角城市高质量发展指数,运用Tobit模型实证检验税收负担和财政自给率对城市高质量发展的影响。研究发现:整体上看,长三角城市高质量发展呈阶段性波动趋势,且区域异质性明显,上海居于首位,浙江和江苏次之,安徽相对靠后。从子系统看,长三角城市高质量发展子系统指数中绿色>创新>开放>共享>协调。从实证结果看,税收负担和财政自给率都显著促进高质量发展,税收负担与财政自给率的交互项亦显著促进高质量发展。控制变量中,政府支出规模和经济发展水平对高质量发展的影响不确定,且未通过显著性检验,产业结构和能源消费结构与高质量发展具有负相关关系,城镇化水平与高质量发展具有正相关关系。

工程总承包模式下的税金计算研究

以我国工程总承包推进实践中工程计价中存在的税金计算难题为研究对象,探讨实践中存在的增值税认识偏差的根源。在引入增值税税负率、综合税负率的基础上,提出总承包模式下计算税金的思路:用税前含税工程造价作为增值税及工程造价税金的计算基数。采用典型案例、企业访谈分别测算工程费用、其他费用的增值税税负率及综合税负率,并据此确定基于综合税负率的工程总承包项目工程造价的计算程序。用简易计税的思路计算税金,简化工程总承包项目工程造价的确定,希望为工程总承包计价提供支撑。

长周期减税对中国政府与市场关系的结构性影响——基于产业税收弹性变动的分析测度

我国大规模、长周期的减税政策带来了政府与市场关系的结构性调整。本文以产业税收弹性为标尺,利用2002—2021年的细分类产业与税收收入数据,分析了不同阶段产业税收弹性的变化轨迹以及不同产业间的税收弹性差异,测度了长周期减税对中国政府与市场关系的结构性影响。产业税收弹性揭示了税收与经济之间的互动关系,是优化税收政策的基础参数,是观察税收与产业发展情况的窗口,是评估税制改革成效的主要基准。

净额所得视域下个税费用扣除规则的再审视

净额所得始能课税是量能课税原则在个税法上的具体要求,费用扣除则是把握净额所得的关键。2018年《个人所得税法》修订时提高了综合所得的一般性扣除额,同时增设六类专项附加扣除项目,契合净额所得课税的要求。净额所得有客观的净额所得与主观的净额所得之分,既有一般性扣除额实为个人生活费用的表彰,现行《个人所得税法》存在误将其作为取得工资薪金之成本费用的逻辑谬误,进而使法律在把握客观净额所得时存在罅隙,亟待补足。同时,现行法把握主观净额所得也有不足,应构建涵盖“个人基本生活需要—家庭基本生活需要—普通型支出增加—特殊型支出增加”的四层次扣除体系。下一步完善《个人所得税法》时应以净额所得课税为出发点建章立制,遵循客观净额所得和主观净额所得二元进路,塑造完整的费用扣除规则。

涉税环境信息新增如何影响企业实际税负和税费成本?——基于环境保护税改革的实证研究

中国税制改革日益重视纳税人涉税信息的完整性和准确性。随着税务机关掌握更多的纳税人涉税环境信息,企业实际税负和税费成本将会受到什么影响?本文以2014—2020年上市公司为样本,以2018年环境保护税改革为政策冲击,研究涉税环境信息新增对企业实际税负和税费成本的影响。研究发现,涉税环境信息新增显著降低了企业实际税负和税费成本。异质性分析发现,涉税环境信息新增对国有企业实际税负和非国有企业税费成本具有显著的负向影响;涉税环境信息新增显著提高了企业的所得税和流转税成本,降低了环境保护税成本。机制分析发现,企业研发投入是涉税环境信息新增影响企业实际税负和税费成本的机制变量,该机制变量从减少企业实际缴纳税费和扩大生产规模两方面降低企业实际税负和税费成本。本文的研究结论为持续推进环境保护税改革提供了实证依据。