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Jingdong book

新常态下的税收:理论 政策 管理

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新常态下的税收:理论 政策 管理

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1994年税制改革以来,我国税收高速增长,1994年到2014年年均增长17.03%。但近段时间增速出现较快下降,使得对新常态下的税收理论、政策和管理研究的重要性凸显,新常态下的税收一方面是建立在经济可持续发展之上的税收稳定增长,另一方面,适合中国国情的税收理论、政策和管理又会成为促进经济可持续发展的动力。《新常态下的税收:理论 政策 管理》主要从新常态下的税收需要有效税收理论作基础、合理税收政策作源泉和科学税收管理作保证三个部分展开论述。
《新常态下的税收:理论 政策 管理》逻辑清晰,框架完整,《新常态下的税收:理论 政策 管理》作者不仅有扎实的经济、金融、财会的功底,*有丰富的实践经验,因此,《新常态下的税收:理论 政策 管理》既有从宏观经济视角的阐述,又有对微观运行机制的解释,具有较强的理论刨新性和实用性。
Author Description

熊鹭,经济学博士,研究员,曾在《数量经济技术经济研究》、《财政研究》、《税务研究》等学术刊物上发表学术论文70余篇,出版《比较金融税制》和《金融业“营改增”:国际视野与中国探索》两本,主要从事宏观经济、货币与财政政策协凋、金融与房地产市场、金融税制领域的研究。
Catalogue

第一篇 新常态下的税收理论
第一章 中国宏观税负分析
一、宏观税负主要测算方法
二、对我国名义税负的几个判断
三、对我国实际税负的几个判断
链接1 “国进民退”对国民收入分配的影响
链接2 “结构性减税”对经济的影响
链接3 我国税收改革的历程
第二章 税收在房地产宏观调控中的作用
一、我国运用税收工具调控房地产市场的现状
二、直接税与间接税在房地产调控中的不同作用
三、国外税收工具在房地产市场调控中的作用
四、应用税收工具调控房地产市场的建议
第三章 税收收入与经济周期的关系剖析
一、中国经济周期简析
二、税收收入与经济周期的关系
三、结论
链接 我国地方财政状况对基础设施投资的影响
第四章 税收与价格动态相互影响实证分析
一、文献综述
二、模型和数据处理
三、税收和CPI关系的实证研究
四、结论与政策建议
第五章 中美商品价差分析
一、中美商品存在价差分析
二、进出口税对物价总水平的影响
三、税制结构对商品价格的影响
四、主要研究结论
链接1 中外成品油价差研究
链接2 我国出口退税制度概况
链接3 欧盟成员国内部贸易增值税协调的历程

第二篇 新常态下的税收政策
第六章 优化个人所得税的政策选择
一、我国个人所得税的现状
二、现行个人所得税税制设计中存在的主要问题
三、完善我国个人所得税的建议
第七章 优化物业税的政策选择
一、对房产税问题存在的误区
二、国外物业税实践经验介绍
三、开征物业税的基础工作与难点
四、对中国开征物业税的具体建议
第八章 优化创新税制的政策选择
一、我国促进技术创新的税制现状
二、我国促进创新税制存在的主要问题
三、促进创新税制的国际比较
四、优化我国促进创新税制的建议
链接 技术创新与我国经济增长的相关性分析
第九章 优化金融税制的政策选择
一、我国金融业税制现状
二、金融发展有赖于金融税制
三、传统税制原则要加以补充完善I
四、遵循五原则优化现行金融税制
链接1 金融业“营改增”总体思考
链接2 保险业“营改增”的思考
第十章 优化社会保障费征收的选择
一、我国社会保障费的基本现状
二、我国社会保障费征收存在的问题
三、国外社会保障费(税)征收的比较
四、社会保障费改税的难点
五、政策选择
链接1 我国养老保险制度总括
链接2 我国基本养老保险制度现状
链接3 金融企业养老保险调查报告
第十一章 优化环境保护税制的选择
一、我国环境保护税收制度的现状
二、国际上环境保护税的经验借鉴
三、国外环境保护税的经验启示
四、我国环境保护税的政策思路

第三篇 新常态下的税收管理
第十二章 分税制框架的选择
一、分税制框架的理论基础
二、中国分税制中税种归属权的现状及存在的问题
三、地方税主体税种实践的国际比较
四、对中国分税制中税种划分的改进建议
链接1 流转税和所得税收入归属机制
链接2 中国发展地方政府债券市场利弊分析
链接3 2014年地方政府自主发债试点情况
链接4 地方融资平台转型关键在于政府职能的转化
第十三章 税务组织结构模式的选择
一、税收组织结构的管理学分析
二、国际上税务组织机构的两种典型模式
三、我国税收征管模式的选择
链接 管理的科学性与艺术性的关系
第十四章 纳税人关系管理的选择
一、什么是客户关系管理
二、税务管理借鉴客户关系管理理论的必要性分析
三、美国国内收人署税务信息系统的做法
四、美国纳税人关系管理系统对我国的启示
第十五章 企业避税成本对税收征管的影响
一、利益相关理论简介
二、利益相关者与公司避税成本
三、研究结论和政策建议
第十六章 电子商务的税收征管
一、电子商务对税收管理的新挑战
二、国际经验
三、应对电子商务税收征管的构想
结语
参考文献
后记

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