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Thoughts on a comprehensive tax reform

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China Finance and Economic Review 2015年第1期4卷 27-39页

作者： Li Wanfu Institute of tax Science State Administration of Taxation of PRC

“The Decision on Several Major Issues Regarding the Deepening of reform”adopted by the Third Plenum of the Eighteenth Session of the CPC Central Committee gave a new position to the next round of tax reform,and proposed its objectives,tone,mission,and core *** new round of tax reform should cover a wide range of issues,including state governance,tax legislation,economic reform and development,social management,globalization,ecological and environmental protection,improvement of tax collection,as well as other related *** attention should be paid to replacing business tax with VAT,completing legislation on VAT,adjusting the scope,collection mechanisms,and rates of consumption tax;strengthening regulation and control,implementing a personal income tax system that considers both aggregate income and income by source,promoting real estate tax legislation,expanding the ad valorem natural resource tax,accelerating the gradual replacement of fees with taxes,and introducing legislation on environmental protection taxes.

关键词： tax reform taxation’s legal principal multi-dimensional analysis

Strategic Perspectives on China's New Round of tax reform

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China Economist 2014年第4期9卷 4-12页

作者：高培勇 Institute of Economics Chinese Academy of Social Sciences(CASS) School of Statistics and Mathematics Central University of Finance and Economics

China's current tax structure is seriously out of *** 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 *** 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.

关键词： tax reform structural optimization distribution of the tax burden

An Analysis of tax reform Measures and Trends in Ukraine

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Belt and Road Initiative tax Journal 2021年第2期2卷 40-42页

作者： Anatoliy Aleksandrov The State Fiscal Service Ukraine

This article introduces general insights into the Ukrainian tax reforms made during 2020 and 2021,covering major tax legislation changes such as implementation of the BEPS Action Plan,interstate exchange of fiscal information,taxation of investment projects and economic *** also underlines that up-to-date contactless IT-solutions and the adoption of international standards are top priorities of the future tax agenda.

关键词： tax reform BEPS Automatic exchange of information CFC taxation of investment activities Economic security Intelligence-led policing

tax reforms in Indonesia:Road to Stronger Economic Development and Beyond

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Belt and Road Initiative tax Journal 2021年第2期2卷 20-25页

作者： Iva Unnaiza Hanum Transfer Pricing and International tax Directorate General of taxes of Indonesia

tax reform is perceived as an applicable strategy for attracting investment and promoting economic development for its impact on decision-making process carried out by business players and *** by the vision to boost economic growth,attain escalated national development,and establish a more solid tax landscape,Indonesia opened a new chapter of vast tax system reform during the period of *** paper discusses Indonesia’s tax reform on two essential aspects,which are tax policy reform and organisational reform of the tax authority,culminating with the impacts of the reform on business environment and potential investors.

关键词： tax reform tax policy tax administration Organisational reform tax landscape Business environment

IN THE GREEN CLASSROOM-tax POLICY OF ENVIRONMENTAL tax RULES AND INCENTIVES:NEW DIRECTIONS IN TEACHING AND RESEARCH

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Journal of Green Building 2017年第4期12卷 165-173页

作者： Annette Nellen San Jose State University College of Business

There is no shortage of tax rules that address energy and natural resources in some *** are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient *** addition,numerous proposals are offered annually by lawmakers at the federal,state and local levels that also address conservation,energy and innovation in conservation and *** do we know if existing rules and proposals are appropriate for a tax system?Principles of good tax policy can be applied to them to identify strengths,weaknesses and how to improve the rules and *** article explains the principles of good tax policy,provides an example of their application and makes several sugges-tions of how this type of analysis can be incorporated into any classroom learning on green building *** exercise is not only for students with tax knowledge,but also engineers,scientists,architects,environmentalists,as well as everyone in our roles of citizen and voter.

关键词： tax policy tax reform transparency tax preferences environmental tax rules environmental tax incentives

Deficit Estimation and Welfare Effects after the 1994 Fiscal reform in China:Evidence from the County Level

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China & World Economy 2008年第3期16卷 22-39页

作者： Peifeng Zhang Victor Shih Post-doctor China Center for Economic ResearchPeking UniversityBeijingChina Assistant Professor Department of Political ScienceNorthwestern UniversityEvanstonIllinoisUSA

Using simple statistical analysis of count-level budgetary data from across all of China＇s counties, the present paper examines whether the post-1994 fiscal decentralization has affected redistribution at the count-level. The new fiscal system has been less able to narrow inter-county dispersion in ftscal imbalances than the old one, even after taking intergovernmental transfer payments into account. Although with the post-1994 system there has been a modest increase in per capita welfare spending in all counties on average, much of the new-found fiscal resources have been spent on salary and administrative expenses rather than spending on public goods. Therefore, it is imperative that the reform of China＇s tax system is intensified.

关键词： fiscal centralization fiscal expense tax reform

Intergovernmental fiscal relations:a case for division of tax power

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China Finance and Economic Review 2015年第1期4卷 40-63页

作者： Lv Bingyang Renmin University of China BeijingChina

In handling the fiscal relations between the central and local governments,especially in relation to taxation,the method of revenue-sharing has been widely *** of this study show that when the intergovernmental division of administrative authority and spending responsibility is relatively stable,tax-sharing is superior to revenue-sharing,and that tax-sharing should take precedent over revenue-sharing in future tax and fiscal *** initiatives should include measures to significantly reduce value-added tax(VAT)rates and classify it as central tax,to collect retail sales tax in commodity consumption as a local tax and to cancel the business *** this system,the main types of taxes levied by the central government include VAT,corporate income tax and consumption tax,personal income tax is imposed by provincial governments,retail sales tax by county governments.

关键词： tax reform tax-sharing system retail sales tax

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税制结构、税制改革与产业结构变化

Research on the reform of Real Estate taxation in the Personal Housing Ownership Link

财政与税务 2018年第7期 49-60页

作者：孙雁冰

我国正处于经济转型期，产业结构调整是经济持续健康发展的重要手段，研究税制结构改革对产业结构的影响，促进产业结构优化升级有重要意义。利用1998-2015年中国省级面板数据，运用工具变量法分析税制结构对产业结构的影响，重点研究... 详细信息

我国正处于经济转型期，产业结构调整是经济持续健康发展的重要手段，研究税制结构改革对产业结构的影响，促进产业结构优化升级有重要意义。利用1998-2015年中国省级面板数据，运用工具变量法分析税制结构对产业结构的影响，重点研究增值税、营业税、企业所得税和个人所得税在总税收收入中的占比与产业结构的关系。结果表明，增值税、营业税、个人所得税比重上升，不利于产业结构优化，企业所得税比重升降与产业结构没有显著影响。进一步深入探究以往税制改革对产业结构的影响，发现2008年企业所得税改革有利于产业结构优化，2009年增值税改革对产业结构影响不大，2012年个人所得税改革不利于产业结构优化。

关键词：税制结构税制改革产业结构优化工具变量法 tax structure tax reform optimization of industrial structure instrumental variable method

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Proceedings of Business and Economic Studies 2021年第6期4卷 15-20页

作者： Pan Zhang Xi’an Polytechnic University Xi’an 710048Shaanxi ProvinceChina

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 *** 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 *** 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.

关键词： Property tax Personal housing Ownership link tax reform