Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

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.

The Impacts of Tax Procedures Reform on Business Environment in Vietnam： Achievements and Further Reforms

Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.

Study on the reform of resource tax and sustainable development of the underdeveloped resource-rich regions in China

The underdeveloped resource-rich region in China refers to the underdeveloped region with abundantnatural resources. The problem for these regions sustainable development cannot be negligible for its particularity innatural resources and environment. This paper mainly examines the issue about resource tax reform and the sustainabledevelopment of underdeveloped resource-rich regions. It first expatiates on regional characteristics of underdevelopedresource-rich regions, then analyzes the effect that resource tax has on the sustainable development of this type of regions,takes Yulin City as example to illuminate the negative influence on the sustainable development of those regions due to thedesign limitation of the existing resource tax, and put forward some suggestions, including to delegate tax legislativepower to lower levels, to increase resource tax rate, to expand its levied scope to give play to the potential main tax to localrevenue, to improve the design of resource tax, to enhance the its function of resource saving and environmentalprotection, to attach importance to regional interest of underdeveloped resource-rich regions and to improve of theinterest distribution system concerning the tax system and resource exploitation.

The countryside and origins of China's reform

China's 30 years of reform have achieved tremendous success and a transformation of the country.Amazingly,however,this grand endeavor began in an anonymous rural village in which the f irst breakthroughs were made.How did China's reform begin in the countryside? Why were the initial breakthroughs made there? What is its significance? This article elaborates on these questions,urging that we should carry out a scientific outlook on development in the spirit of the 17th Party Congress,and steadfastly deepen the rural reform of rural.Research into these issues will help us gain a deeper understanding of the rural reform.

Research on the Reform of Real Estate Taxation in the Personal Housing Ownership Link

Housing is related to the well-being of people’s livelihood,but at present,the real estate market is overheated,and the price of commercial housing remains high.The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society.A timely promotion of real estate tax reform and legislation can play a role in tax regulation.This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme,the application of tax evaluation technology,as well as tax collection and management.

Design and impact estimation of a reform program of China's tax and fee policies for low-grade oil and gas resources

With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.

Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case

The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.

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.

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 uniform enterprise income tax reform in China

In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a reform in the tax system to build a uniform enterprise income tax. This is a significant reform in China＇s tax system, so every decision about this have to count the cost and the benefit carefully. The author has introduced the Computable General Equilibrium （CGE） to simulate this new tax system and value its benefit and cost. There are two different models in the paper; they are of different assumptions and for different purposes. Model I is a static CGE model and model II is a Ramsey Dynamic model. The static model is mainly used for comparative static approach to examine how the tax reform will change the endogenous variables. According to the results of the model, more goods will be produced by both of the DFEs and FIEs after the tax reform in the medium and low tax effective tax rate situations. If the nominal tax rates decrease 24.24% （from 33% to 25%）, the enterprise income tax will only reduce 19.36% and the total tax revenue will only reduce 1.911%. The dynamic model will concentrate on the costs and benefits during the transition. From the results of the model, a lower tax rate will increase the level of investment, capital stock, capital prices, wage rate and also the growth rates through transition. If the capital tax rates are changed gradually, the fluctuating of transition will be smoothed a little.

Development of disadvantaged position of the farmer in the con-struction of the new socialist countryside in China

Though the farmer is the group with the biggest population in China,they are a disadvantaged group.In the construction of new socialist countryside in China.there are also causes for the disadvantaged group status,which are embodied in many aspects.The status is the important root of many problems of agriculture and countryside in China.Changing the farmers status of the disadvantaged group is the key to constructing the new socialist countryside,deepening the reform in the countryside and realizing the benign social and econontic development in the countryside in China.

Policy Orientation of China Consumption Tax Reform in Ecological Civilization

The consumption tax reform is not only an important point of the construction of ecological civilization,but also a livelihood project related to the vital interests of consumers in China,which has aroused a heated discussion.Current popular ideas and plans of the consumption tax reform are directly moved by the developed countries.Therefore,it is bound to lack the support of the people.It is not adverse to the construction of ecological civilization and not conductive to the great rejuvenation of the Chinese dream.In the era of ecological civilization,the reform of the consumption tax needs to adopt the system thinking,taking into account multiple aspects of China’s tax system construction,tax fairness and environmental protection.Only by adjusting the taxation scope,refining the rate and perfecting tax link,etc.from overall thinking can the reform be successful.

Research on Optimizing the Tax Business Environment - Taking Shunde Taxation Bureau's Innovation Reform as an Example

Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.

Analysis on the Influence of "Replacement of Business Tax by Value-added Tax" on the Cost of Highway Projects

The"replacement of business tax by VAT reform"(hereby refer to as"VAT reform"for short)is a newly promulgated and implemented tax policy,and its impact on various industries in China is very different,and the highway project industry is no exception.The implementation of the"VAT reform"will not only have a positive impact on the cost of highway projects,but will also have some negative impacts.For this reason,highway project construction corporates must actively respond.The author explores and analyzes the positive and negative effects of the"VAT reform"on the cost of highway projects,and proposes a reform strategy for highway project cost work under the background of the"VAT reform",in hope of helping with bringing out the intrinsic value of highway project cost management work.

China＇s Real Estate Tax Reform： Past, Present and Future

Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth Five-Year Plan period （2006-2010）, the state administration completed the unification of tax rates for domestic and foreign- funded companies. However, the reform of real estate tax still requires many modifications during the 12th Five-Year Plan period （2011-2015）. The new plan should strive to streamline the tax system, adjust the tax base and tax rates, and delegate taxing authority.

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.

Sustainability of China＇s Tax Revenue Growth： Experience and Prospect

This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.

Analysis of Oil & Gas Policies in the World's Major Countries

In recent years, due to low oil prices, resource countries have been carrying out oil & gas industry reforms and accelerating structural reform of their energy industry. At the supply side, taxes have been reduced; at the comsumption side, taxes are on the rise. These resource countries have also opened up their oil and gas sectors in the hopes of attracting more domestic and foreign capital. With the Paris Agreement coming into effect in 2016, green and low-carbon development has become the consensus of global energy development. Although the development of clean energy has currently slowed down because of low oil prices, clean energy will be the world's common direction of development in the long run. Currently, countries continue to support the development of clean energy, although the manners of their support are changing.

CHINA'S TAX SYSTEM REFORM

Since the beginning of 1994,Chinahas conducted a series of majorreform of the systems of taxation,finance,foreign trade and investment,achieving remarkable progress,whichhas played a good role in promotingthe establishment and developmentof the socialist market economic system.Not long ago,Xiang Huaicheng,DeputyDirector-General of the State TaxationBureau,made an introduction to thestate of China’s tax system reform anddevelopment trend to Chinese andforeign reporters.