Research on Tax Risk Regulation and Strategic Management in the Context of Big Data

With the rapid development of big data,big data has been more and more applied in all walks of life.Under the big data environment,massive big data provides convenience for regional tax risk control and strategic decision-making but also increases the difficulty of data supervision and management.By analyzing the status quo of big data and tax risk management,this paper finds many problems and puts forward effective countermeasures for tax risk supervision and strategic management by using big data.

Tax avoidance and earnings management:a neural network approach for the largest European economies

In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to deal with nonlinearities detected in the data,which is the principal contribution to the previous literature.We ana-lyzed Compustat data for Germany,the United Kingdom,France,Italy,and Spain for the 2006–2015 period,focusing on discretionary accruals.We considered three tax avoidance measures,two based on the effective tax rate(ETR)and one on book-tax differences(BTD).Our results indicate the presence of nonlinear patterns and a posi-tive,statistically significant relationship between discretionary accruals and both ETR indicators implying that when companies resort to earnings management,a larger tax-able income—and thus higher ETR and lesser tax avoidance–would ensue.Hence,as also highlighted by the fact that discretionary accruals do not appear to affect BTD,our evidence does not suggest that companies are exploiting tax manipulation to reduce their tax payments;thus,the gap between accounting and taxation seems largely unaf-fected by earnings management.

Enhancing Renewable Energy Integration:A Gaussian-Bare-Bones Levy Cheetah Optimization Approach to Optimal Power Flow in Electrical Networks

In the contemporary era,the global expansion of electrical grids is propelled by various renewable energy sources(RESs).Efficient integration of stochastic RESs and optimal power flow(OPF)management are critical for network optimization.This study introduces an innovative solution,the Gaussian Bare-Bones Levy Cheetah Optimizer(GBBLCO),addressing OPF challenges in power generation systems with stochastic RESs.The primary objective is to minimize the total operating costs of RESs,considering four functions:overall operating costs,voltage deviation management,emissions reduction,voltage stability index(VSI)and power loss mitigation.Additionally,a carbon tax is included in the objective function to reduce carbon emissions.Thorough scrutiny,using modified IEEE 30-bus and IEEE 118-bus systems,validates GBBLCO’s superior performance in achieving optimal solutions.Simulation results demonstrate GBBLCO’s efficacy in six optimization scenarios:total cost with valve point effects,total cost with emission and carbon tax,total cost with prohibited operating zones,active power loss optimization,voltage deviation optimization and enhancing voltage stability index(VSI).GBBLCO outperforms conventional techniques in each scenario,showcasing rapid convergence and superior solution quality.Notably,GBBLCO navigates complexities introduced by valve point effects,adapts to environmental constraints,optimizes costs while considering prohibited operating zones,minimizes active power losses,and optimizes voltage deviation by enhancing the voltage stability index(VSI)effectively.This research significantly contributes to advancing OPF,emphasizing GBBLCO’s improved global search capabilities and ability to address challenges related to local minima.GBBLCO emerges as a versatile and robust optimization tool for diverse challenges in power systems,offering a promising solution for the evolving needs of renewable energy-integrated power grids.

Empirical Test of Wagner＇s law in New Public Management Countries＇ Tax Revenue

The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.

Environmental Anthropological Study of Watershed Management‐Water Quality Conservation of Forest as a Catchment Area in the Southern Part of Australia

Authors have conducted an experiment of irradiation using sound waves (frequency) including ultrasonic waves into water such as drinking water, sea water and forest water and wastewater so far. As a result, almost the same effect of improvement of water quality was confirmed for each sound wave. Then, an environmental anthropological study of watershed management based on the sound was carried out assuming that a water quality management using the sound could be possible. The Goulburn River basin in the southern part of Australia in which indigenous peoples (Yorta Yorta) have been concerned with the management for a long time so far was selected as an objective drainage basin this time. As a result, a couple of environmental anthropological perspectives on watershed management were proposed.

TARIFF AND IMPORT TAXES TO BE LEVIED ON INLAND PRINTED MATTERS CONDUCTED IN HONGKONG AND MACAO

InIn accordance with the regulations as stipulated in Circularon Some Relevant Issues in Levying Tariff and ImportTaxes on Printed Matters Conducted in HongKong andMacao(Promulgated by Decree No.9 of Tariff Regulation Com-mission in 1997), the regulations regarding import duties as stipu-lated in Circular on Measures for Strict Control over Printing inHongKong and Macao, submitted by State Economic Commis-sion, State Planning Commission and Ministry of Finance andapproved by the State Council in its Decree No. 141 in 1985, shallcease to be effective as of July 1, 1997.The Customs, as of July 1, shall levy tariff and import taxesin line with the legal tax rate on inland printed matters conductedin HongKong and Macao. All former pertinent provisions shallbe null and void at the same time.

Tax Levied on Transfer of Foreign Brands

China’s State Administration of Taxationstipulates in its notice concerning the transfertax of Chinese-made products bearing foreignbrands:Ⅰ.In accordance with the currenttaxation laws,intangible asset transfers toChinese enterprises from foreign enterprisesthat do not have representation in Chinabelong to intangible asset transfers withinChina.Business tax should be collected onthose transfers taking effect after January 1,1994.Ⅱ.Business tax should be levied onproject design and service that are not listedon the transfer contract.Ⅲ.The due businesstax of foreign enterprises that do not haverepresentative organs in China should

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。

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。

大数据驱动的税收征管与非上市公司高质量发展——基于创新行为的研究视角

作为我国经济发展的重要力量,非上市公司创新行为是社会技术进步不可或缺的推动力。利用独特的全国税收调查数据,以金税三期工程在我国各省市的逐步试点作为政策冲击,探讨大数据驱动的税收征管是否以及如何影响非上市公司的创新行为。实证研究发现,在金税三期工程试点实施后,非上市公司加大了创新投入。机制检验发现,这种影响主要是通过大数据税收征管的公司治理效应和信息质量效应获得实现。异质性检验发现,大数据税收征管对非上市公司创新投入的影响与金税三期工程实施的客观条件和主观能动性,以及企业融资约束程度密切相关。进一步分析发现,在金税三期工程试点实施后,非上市公司的创新产出有了明显提升。

税收征管数字化对企业代理成本的影响——来自“金税三期”工程的数据

企业内控缺陷和财务舞弊丑闻的频频发生,反映出其背后委托代理问题的严重性。税收征管数字化可以抑制管理层利己投机动机,减少代理问题,降低代理成本。借助“金税三期”这项准自然实验,选取2011—2018年A股上市公司数据,采用多期DID模型探究税收征管数字化对代理成本的具体效应。结果显示,税收征管数字化通过改善信息环境和完善内部控制抑制代理成本水平。管理层持股对税收征管数字化的效应发挥了调节作用;公司治理水平与税收征管数字化之间存在替代关系;税收征管数字化的治理效应在信息透明度低、两职合一的企业中更为显著。

孟子的古典管理数学思想

孟子善论辩,而为了明晰事理,他在论辩过程中经常会给出一些算术问题。因此,《孟子》一书包含着比较丰富的古典管理数学内容,如“万取千焉,千取百焉”的利益观,“请野九一而助,国中什一使自赋”的井田制构想,以及“今滕,绝长补短,将五十里”的几何割补方法等。特别是孟子将“规矩”“六律”和“仁政”三者统一起来,强调把数学置于王道之国的基础地位,重视数学在社会政治领域的应用,主张“苟求其故”的数学思维(包括数学原理和数学方法),特点非常突出。这既反映了春秋战国古典数学发展的特点,同时又是对《周礼》“九数”之艺的进一步总结和提高。

税收营商环境优化能否提升城市创业活跃度?

良好的税收营商环境是充分激发城市创业活力、促进城市高质量发展的重要驱动力。本文基于2012—2021年286个地级市的数据,以税务系统“放管服”改革为准自然实验,采用渐进双重差分法对税收营商环境优化如何影响城市创业活跃度进行理论分析和实证检验。研究发现,税收营商环境优化显著提升了城市创业活跃度,该结论经过一系列稳健性检验后依然成立。机制分析表明,税收营商环境优化通过降低制度性交易成本与提升人才集聚水平进而提升了城市创业活跃度。异质性分析表明,税收营商环境优化对城市创业活跃度的提升效应在低行政等级城市、资源型城市、劳动密集型行业、服务业中更为突出。本文的研究有助于为进一步深化税务系统“放管服”改革以提升城市创业活跃度提供理论依据与政策启示。

税收征管规范化与企业盈余管理--基于税务行政处罚裁量基准的准自然实验

以2013—2022十年里我国A股上市公司数据为样本探究税收征管规范化与企业盈余管理之间的关系。研究结果表明,各地税务行政处罚裁量基准的实施显著降低了企业的盈余管理水平,并且进一步发现该现象在非国有产权性质和内部控制薄弱的企业中更为明显。

试析持股方式调整的所得税政策与税收征管

税收公平原则要求,对于实质相同的经济活动,应当予以相同的税负。本文以具有类似经济实质的持股方式调整活动为研究对象,重点关注直接持股与间接持股转换以及代持股权还原的相关税务案例。基于对案例的分类研究,发现无论是跨类别的持股方式调整案例,抑或同类别调整的不同实例,在税收征管的适用标准和执行力度上均呈现出显著的分歧。本文通过分析我国当前的税收制度与征管现状,对相关差异性进行了思考与探讨,并基于不完全契约理论,从成本视角对相关问题进行分析,给出了理论层面的解决方案。同时,结合法律、现实以及理论层面的考量,提出若干政策建议。

家族管理权涉入、亲缘关系异质性与企业避税

以2008-2020年A股上市家族企业数据为样本,基于家族高管亲缘关系异质性考察家族管理权涉入对企业避税的影响。研究发现,家族管理权涉入与家族企业避税程度之间显著负相关,家族高管亲缘关系异质性增强能够显著削弱家族管理权涉入对避税程度的负向影响。拓展性检验结果表明,延伸型社会情感财富及第一类代理成本在家族管理权涉入与避税程度之间中具有部分中介效应。面临较高社会信任水平、较稳定的经济政策及较强宗族文化氛围的家族企业中,家族管理权涉入对避税程度的负向影响更为显著。研究结论对于理解亲缘关系对家族企业避税决策的影响具有一定借鉴意义,对于税务部门进行税收征管也有一定参考价值。

基于大数据的企业税收风险管理内控系统研究

增强企业内部税收风险管理,是提高企业税收遵从度的有效举措,更是进一步深化税收征管改革的重要内容。随着全球经济的快速发展和税法的日益复杂化,企业税收风险管理成为企业运营过程中至关重要的一环。传统的税收风险管理方法面临着对税法税政了解不充分、信息不对称以及风险变化快速等挑战。而大数据技术的出现为企业税收风险管理带来了新的机遇和挑战。本文旨在研究基于大数据的企业税收风险管理内控系统,并探讨其在提高企业税收合规性和降低税收风险方面的作用。通过对企业内部数据和外部数据的整合与分析,该系统能够帮助企业发现潜在的税收风险,并采取相应的措施进行管理和控制。

大数据背景下建筑行业税务风险管理研究——以滁州市A企业为例

大数据技术的应用,使税务机关监管变得更加规范、严格、精准,也给建筑企业的税务风险管理带来了极大的挑战。文章选择滁州市A企业作为研究对象,根据企业实际纳税情况选取关键评估指标,通过识别、评估和分析税务风险点,发现企业在税务风险管理方面存在的问题。最后,针对A企业税务风险管理工作提出相关建议,即提升管理层和职能部门税务风险控制意识、提高财务人员税务风险管理能力和健全企业税务风险监督机制。

中国数字经济时代的税收挑战、影响及策略研究

随着科技革命和产业进步,数字经济迅速发展,成为继农业经济和工业经济之后的一种新的经济形态,数字经济为经济发展提供了强大动力。数字经济的快速发展,使得传统的税制不再适用于新的经济形态,应对经济数字化,积极建立适合数字经济发展的税收制度,已成为当今社会必须面对的挑战。本文立足于国际上面对数字经济带来的税收挑战和现有问题,从税收制度、税收能力和国际税收合作三个方面完善适合数字经济的税收体系,并提出相应的策略建议,以供参考。