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From the perspective of tax fairness for our country's comprehensive reform of personal income tax system
Abstract: the principle of equity is the national tax system to establish the basic starting point and basic principles of fair personal income tax system will be able to fully play its regulating equitable income distribution and unique features, however, due to the tax model, the rate structure, cost deductions and tax collection, etc. defects, ...
Post Time:Aug 8,2011 TAG:Tax theory
Chinese real estate companies on tax planning
Summary: real estate business is one of the industry tax burden is the heaviest, the first analysis of the characteristics of the business of real estate and taxes involved and then from the land value-added tax, corporate income tax and sales tax of these three taxes, analyzes the class corporate tax planning methods. Keywords: real estate busi...
Post Time:Aug 8,2011 TAG:Tax theory
Sustainable Development and Green on Tan establishment and improvement of tax system
Abstract: Environmental issues is a highly integrated, highly complex issues, and human mode of production, lifestyles and values more closely related to How to deal with the current environmental issues and economic development of the relationship, take the road of sustainable development, solution to curb human development "bottlen...
Post Time:Jul 24,2011 TAG:Tax theory
The discussion on the taxpayer's credit rating assessment and management
Abstract: As China's market economy development and improvement of tax administration is not only gaining the attention of national government departments, but also increasingly by the taxpayer's attention, reflects the integrity of the taxpayer's credit rating assessment and management of the more increasingly become the taxpayer's needs. Keywo...
Post Time:Jul 23,2011 TAG:Tax theory
Talk about the healthy development of real estate regulation and tax policy
Abstract: that the real estate tax regulation should focus on establishing long-term mechanism, real estate property tax is to maintain the healthy development of long-term system, we must seriously study the introduction of or determined to proceed with reform of the current real estate tax and land transfer system. Keywords: real estate proper...
Post Time:Jul 23,2011 TAG:Tax theory
On Sustainable Development and Green establishment and improvement of tax system
Abstract: Environmental issues is a highly integrated, highly complex issues, and human mode of production, lifestyles and values more closely related to How to deal with the current environmental issues and economic development of the relationship, take the road of sustainable development, solution to curb human development "bottlen...
Post Time:Jul 23,2011 TAG:Tax theory
With regard to China's real estate tax reform Suggestions
Summary: This paper argues that the real estate tax system with the establishment and improvement of economic relations have a certain level of development, some developed countries and regions in the real estate tax system construction, assessment of institutional settings, the taxpayer objections and appeals procedures, practices and the experie...
Post Time:Jul 15,2011 TAG:Tax theory
Promote the development of new energy automotive industry and taxation policy analysis
Abstract: the development of new energy vehicles is the inevitable choice of low-carbon economy, but also the future development trend of automobile industry, the country's fiscal and other policies of the new energy automotive industry development of the direct driving force. This paper describes our current development of new energy automotive i...
Post Time:Jul 15,2011 TAG:Tax theory
Underground construction house functions with property tax deal
Abstract: The property tax levy for the underground construction chaotic situation, in December 2005 the Ministry of Finance and State Administration of Taxation jointly issued a <"On the ground floor building with housing function property tax notice>" (hereinafter referred to as <<Notice>> ), thus further strengthening the prop...
Post Time:Feb 11,2011 TAG:Tax theory
On the property tax Jijiao a few key points
[Abstract] January 1, 2009, before the implementation of foreign-funded enterprises and foreign individuals, the <"Urban real estate tax regulations>>, after 1 January 2009, foreign-invested enterprises, foreign enterprises and foreign individuals and organizations (hereinafter collectively referred to as foreign-funded enterprises and fo...
Post Time:Feb 11,2011 TAG:Tax theory
Tax assessment of traditional Chinese thought - On two tax laws in Tang Dynasty
Paper Keywords: two tax laws, Yang Yan, Expenditure and Revenues Abstract: Two tax is the Tang Dynasty, to resolve the financial crisis and the implementation of a major tax reform, not only to improve the financial Tang played a significant effect on future tax reforms have far-reaching impact. One of the many tax ideas are is unprecedented, wh...
Post Time:Nov 17,2010 TAG:Tax theory
China's personal income tax reform of the fundamental issues
Paper Keywords: personal income tax the fundamental problem Abstract: China's personal income tax reform has become the focus of all income groups. China's current personal income tax because of inaccurate targeting, the collection of models fail to make timely adjustments, resulting in the tax burden to determine the rate of poorly designed, th...
Post Time:Sep 9,2010 TAG:Tax theory
Corporate tax on purchase of agricultural management and Measures
Papers Key words: Agricultural Situation crux of the acquired businesses and revenue management Abstract: The husband of the purchase of agricultural enterprises in the tax and financial aspects of some problems, pointed out the crux of the problem, discussed how to strengthen the tax on business management in order to cut out a market economy i...
Post Time:Aug 11,2010 TAG:Tax theory
The method of clearing the land value-added tax
Paper Keywords: tax management of land clearing method for value-added tax Abstract: land value increment tax is a real estate development company one of the major taxes, as important as business tax and enterprise income tax, because a greater impact on corporate profits, so to strengthen the planning of the land value-added tax settlement is e...
Post Time:Jun 22,2010 TAG:Tax theory
On the realistic choice of Inheritance Tax
Paper Keywords: Estate Duty Tax Tax Administration Abstract: inheritance from generation since most of the world introduce such taxes, has increasingly become a very popular project and the policy has a strong social impact of the tax, the levy of the tax system to improve China's positive significance. China since the reform and opening up, pro...
Post Time:Jun 21,2010 TAG:Tax theory
On cross-strait Comparative Study of Tax Administration System
Paper Keywords: Comparison of Tax Administration System across the Taiwan Strait Abstract: Mainland China and Taiwan Province of China market economy at different stages of development, accordingly, the tax administration system, there are also quite different. By the cross-strait in the tax administration system, tax declaration system, the tax...
Post Time:Jun 21,2010 TAG:Tax theory
A tax on tax loss of human perspective model
[Paper Keywords] expected utility theory behavior of tax revenue loss of tax administration [Abstract] In our tax practice, although the taxpayer is the most important aspects of revenue loss, but because of tax reasons were loss of tax revenue caused by customers not be ignored. The use of expected utility theory, the tax officer irregularities...
Post Time:Jun 19,2010 TAG:Tax theory
Optimizing the American experience of tax administration environment
[Paper Keywords] tax management tax management of the environment outside the tax price of the tax agency [Abstract] management of the environment is a tax issue can not be ignored, it is directly related to the effectiveness of tax administration. U.S. tax regulatory environment is widely recognized. This paper analyzes the characteristics of U...
Post Time:Jun 15,2010 TAG:Tax theory
Tax Administration in Construction Problems and Countermeasures
Paper Keywords: tax evasion and tax management construction project management Abstract: Tax Management in the construction industry control a narrow range of sources, control sources of tax revenue is not enough depth, extensive management tools, tax evasion problem is serious, tax policy implementation difficult issues, the main cause of the f...
Post Time:Jun 15,2010 TAG:Tax theory
Tax on Management of Private Colleges and Universities
Paper Keywords: Tax Management Private Colleges Abstract: With the continuous rise of private universities, the tax administration has lagged behind, some problems have been brought to the development of private universities a number of policy dilemmas, the author some problems in tax administration were analyzed, and made clear accounting syste...
Post Time:Jun 15,2010 TAG:Tax theory
Give full play to the tax administrator in the sources of management initiative
Paper Keywords: tax sources of revenue management system administrator Abstract: In 2005, the State Administration of Taxation issued a formal <"Tax Manager System (Trial>" (State Administration of Taxation (2005), No. 40, marking the administrator of the new tax system for formal operation. The tax system administrator refers to the tax a...
Post Time:Jun 15,2010 TAG:Tax theory
Improve the tax assessment on the professional aspects of index system for management of the implementation of tax administration in China --- Problems
Paper Keywords: tax assessment, professional management, assessment indicators Abstract: Facing the "revenue center" to the negative effects of tax administration, collection and quality assessment index system is not perfect in the mid-year report and pay taxes the old way, monitoring and management sources weakening of the principle of fairnes...
Post Time:Jun 15,2010 TAG:Tax theory
Unfair tax competition on the plateau because of the formation and management measures
Paper Keywords: tax competition, unfair tax competition effects of tax management fencing Abstract: Tax competition is to promote economic activities in the government as a powerful tool. But not over-tax competition not only promote economic development, will bring the loss of a large area of state tax revenue. Unfair tax competit...
Post Time:Jun 15,2010 TAG:Tax theory
Analysis of the shortcomings of the current personal income tax system and improve the idea
Paper Keywords: personal income tax system, tax administration, tax rates Abstract: This article from the personal income tax the main problems in the system, discussing the personal income tax issues, and the idea of how to improve the relevant personal income tax system, strengthen the individual income tax collection to increase...
Post Time:Jun 15,2010 TAG:Tax theory
On the performance evaluation system of tax administration Thinking
Paper Keywords: tax management performance evaluation system design Abstract: Performance evaluation of tax management is the use of certain tax authorities of tax management process indicator system and the general results of the evaluation. Assessment should be in a systematic, strategic, contingency's with the light, focusing on the relations...
Post Time:Jun 15,2010 TAG:Tax theory
The problems of tax administration and suggestions for improvement of
Paper Keywords: market economy, the tax law environment Abstract: The establishment of China's socialist market economy and construction, tax revenue as the main source of state revenues, the tax is becoming increasingly important, the requirements of the higher tax legislation. But because of taxes and regulations are incomplete, there are free...
Post Time:Jun 15,2010 TAG:Tax theory
Enterprise Taxation Management of Construction Problems and Solutions
Paper Keywords: Tax Management Strategies of construction enterprises Abstract: In the industrialized development, economic growth is increasingly obvious social background, the construction companies to get a great development opportunities and space. Such a situation, improve the tax administration of construction enterprises will have great p...
Post Time:Jun 15,2010 TAG:Tax theory
On the local real estate tax analysis of Datong
Paper Keywords: real estate industry to strengthen tax administration Abstract: real estate industry is a pillar industry of national economy, the healthy development of the real estate market on the whole has an important role in the healthy development of the national economy. With the deepening of economic reform, the real estate market has b...
Post Time:Jun 15,2010 TAG:Tax theory
Solve the contradictions of the strategic vision of tax administration
[Paper Keywords] strategic management of tax administration, tax administration, conflict management reform tax [Abstract] refers to the tax administration contradictions exist in the tax administration and related fields, rules, constraints, and tax administration reform, both unity and mutual struggle between the various factors in general. To...
Post Time:Jun 15,2010 TAG:Tax theory
System of tax administrators on the implementation of the existing problems and suggestions
Paper Keywords: tax administrator issues Abstract: This article on how to better implement the tax administrator system, play a positive role, are discussed. Implementation of the tax system is the State Administration of Taxation administrators to strengthen administration of tax sources, tax optimization services, improve quality and efficie...
Post Time:Jun 15,2010 TAG:Tax theory
Reform of tax administration on the historical stage of the division - and the deepening of the strategic analysis of tax reform
Paper Keywords: strategic management of tax administration, tax reform, reform of tax administration to taxpayers based tax competition history Abstract: China's tax administration reforms can be divided into the initial stage of history, stagnation phase, recovery phase and deepening phase four stages, from tax to tax resources strategic manage...
Post Time:Jun 15,2010 TAG:Tax theory
Of agricultural sales invoice tax administration
Paper Keywords: agricultural sales invoices tax administration Abstract: Our current tax law, VAT general taxpayer purchased tax-free agricultural products can be provided for the acquisition of the net invoice amount of deductible input tax rate, agricultural products, according to the acquisition and use of open invoices, there are two cases: ...
Post Time:Jun 15,2010 TAG:Tax theory
Tax Assessment active in scientific and meticulous management to improve the level of taxation
[Paper Keywords] Tax Assessment Tax meticulous scientific management [Abstract] modern tax collection and tax assessment is an important initiative, it is for strengthening tax administration, improve the quality of the degree sign, and enhance internal supervisory mechanisms, and implement tax collection and management of scientific and precise...
Post Time:Jun 15,2010 TAG:Tax theory
Concept of revenue management innovation
Paper Keywords: tax management philosophy Human Services rule of faith Abstract: With the concept of modern management theory and constantly updated, is no longer the traditional concept of tax administration modernization of tax administration to adapt to changing situations and needs. To strengthen tax administration, efficient collection and ...
Post Time:Jun 14,2010 TAG:Tax theory
Of business intelligence in the Tax Management
Of: the Xia Jiang Ma Chi ZHANG Paper Keywords: business intelligence data warehouse OLAP Abstract: Tax Management Information System for the current problems of the introduction of business intelligence tools, business intelligence framework proposed system gives a complete business intelligence system construction program to build data wareho...
Post Time:Jun 14,2010 TAG:Tax theory
Professional management of the tax should pay attention to and solve a few problems
[Paper Keywords] professional tax administration and professional management personnel and professional management specialized tax services [Abstract] tax administration is not a simple classification of professional management, sources of revenue management departments do not go alone, not a post in the end, do not want to manage services, not ...
Post Time:Jun 14,2010 TAG:Tax theory
On the impact of electronic commerce on tax administration
[Key words] e-commerce taxation management [Abstract] As the information age, e-commerce transaction tools and a new business model, brought enormous business opportunities for enterprises, but also to the tax administration brought many new problems. This article discusses the connection of electronic commerce on tax management. As the inform...
Post Time:Jun 14,2010 TAG:Tax theory
Evaluation of the taxpayers and management of credit rating
As China's market economy development and improvement of tax administration is not only more and more attention by national government departments, but also increasingly by the taxpayer's attention, reflects the integrity of the taxpayer's credit rating assessment and management are increasingly a taxpayer's needs. Tax credit rating is the asses...
Post Time:Jun 14,2010 TAG:Tax theory
Law on Tax Management Thinking
Study: Dongfeng Gu Aihua Deng Yongze Chun-Yan Li Hung [Paper Keywords] tax administration and problems of the Process of Law [Abstract] Tax Law of the rule of law as an important part of it is attendant with the rule of law, with the economic restructuring and reform and the establishment of socialist market economy, and taxation in the form o...
Post Time:Jun 14,2010 TAG:Tax theory
Discussion on Strengthening Management of Education and industry revenue
Paper Keywords: Tax revenue management education industry tax registration Abstract: Education and the complexity of the industry, tax policies and tax policy advocacy existence of the problem is not in place, causing the tax authorities of tax administration of the industry appears blind. Must take effective measures to strengthen all types of ...
Post Time:Jun 14,2010 TAG:Tax theory

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