房企税筹误区揭示

一直以来,房地产企业税务处理乱象丛生,普遍存在着的不合规操作的共性问题。其中营业税、企业所得税、土地增值税更是违规操作的重灾区。这给房地产企业的经营发展带来了潜在的风险。当前,随着宏观调控力度的不断加大和税收政策的逐步完善,对房地产企业的开发模式、定价策略、销售策略、利润与成本的分摊方式和土地储备等战略产生了重要影响。     

所得税处理新规——明确股权投资损失的处理办法

2010年7月28日,国家税务总局（以下简称“国税总局”）发布了《关于企业股权投资损失所得税处理问题的公告》（国家税务总局公告2010年第6号,以下简称‘《公告》’）,明确了关于企业股权投资损失在扣除时间方面的税务处理。该《公告》是在《财政部、国家税务总局关于企业资产损失税前扣除政策的通知》（财税[2009]57号,以下简称“57号文”）、     

Progressive and merging-proof taxation

We investigate the implications and logical relations between progressivity (a principle of distributive justice) and merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two principles are intimately related, despite their different nature. In particular, we show that, in the presence of continuity and consistency (a widely accepted framework for taxation) progressivity implies merging-proofness and that the converse implication holds if we add an additional strategic principle extending the scope of merging-proofness to a multilateral setting. By considering operators on the space of taxation rules, we also show that progressivity is slightly more robust than merging-proofness.     

Redistributive properties of progressive taxation

This note generalizes an equivalence between progressive taxation and the Lorenz-dominance ordering. The results are quite general, allowing for both non-differentiable tax functions and negative taxes.     

Stabilization through taxation inn-person games

In formulating solutions forn-person cooperative games, the concept of stability has played a dominant role. Although the core concept has the strongest stability, the core of a game is often empty. In this paper, the taxation system is incorporated into our framework, so that a modified solution concept, which enjoys the stability of core, can be developed. Various formulations based on principles such astaxation proportional to income andequity after tax are given.     

Cost-effective inventory control in a value-added manufacturing system

This paper considers the cost-effective inventory control of work-in-process (WIP) and finished products in a two-stage distributed manufacturing system. The first stage produces a common WIP, and the second stage consists of several production sites that produce differentiated products with different capacity and service level requirements. The unit inventory holding cost is higher at the second stage. This paper first uses a network of inventory-queue model to evaluate the inventory cost and service level achievable for given inventory control policy, and then derives a very simple algorithm to find the optimal inventory control policy that minimizes the overall inventory holding cost and satisfies the given service level requirements. Some managerial insights are obtained through numerical examples.     

Optimal income taxation with discrete skill distribution

This paper studies the pattern of the optimal marginal income tax rates in a discrete model allowing all forms of individual skill distribution. It derives an explicit solution to the optimal marginal income tax rates in terms of the parameters of the model, and then rigorously shows the optimal marginal tax rate can be U-shaped, inverse U-shaped, strictly increasing, or strictly decreasing in the interior of skill levels, depending crucially on skill distribution. The numerical examples indicate that the optimal marginal tax rates can be W-shaped and inverse W-shaped in the interior of skill levels. The explicit solution to the optimal marginal income tax rate derived in this discrete model can be used to find optimal marginal income tax rates for an economy with any empirical skill distribution, without the need to estimate the density function of skill.     

Regulation of a prey-predator fishery by taxation

Bioeconomic exploitation of a prey-predator fishery is discussed by using a reasonable catch-rate function instead of the usual 'catch-per-unit-effort hypothesis'. The model is based on the assumption that only the prey species is harvested. A regulatory agency controls exploitation of the fishery by imposing a tax per unit biomass of the landed fish. The fishing effort is taken as a dynamic variable depending on the capital invested in the fishery. The dynamical system consisting of the growth equations of the species and also the fishing effort is formulated. The existence and stability of steady states are discussed. The optimal tax policy is studied with the help of Pontryagin's maximum principle. Finally, some numerical examples are carried out to illustrate the results of the model.     

Feedback Nash equilibria in optimal taxation problems

A well-known result in public economics is that capital income should not be taxed in the long run. This result has been derived using necessary optimality conditions for an appropriate dynamic Stackelberg game. In this paper we consider three models of dynamic taxation in continuous time and suggest a method for calculating their feedback Nash equilibria based on a sufficient condition for optimality. We show that the optimal tax on capital income is generally different from zero.     

Accrual capital gains taxation and the lock-in effect

The recent literature on capital gains taxation suggests that assets are sold sooner when taxes are assessed and paid continuously rather than at the time of sale. Our analysis tends to support this view, for this suggestion is valid if the asset value function is convex or if it is concave and there is full or partial-loss-offset.     

Premediation analysis of the energy taxation dispute in Finland

This paper illustrates a real application of negotiation and decision analytic techniques to a long-continued dispute between industry and the environmentalists in Finland. Specifically, we applied the so-called premediation analysis to discover efficient compromise solutions for Finland’s future energy taxation problem. The author’s role was to act as a neutral mediator. The premediation included the elicitation of the fundamental objectives of the disputants as well as their preferences relating to the issues under negotiation. The quantitative analysis pointed out several efficient compromise solutions to the dispute, implying that it was worth negotiating rather than unilaterally seeking to influence the state authorities. This induced the participants to start unofficial face-to-face negotiations mediated by the author. The compromise achieved together with the contacts created during the post-analysis negotiations contributed immediately to the Finnish Government’s first move towards a real ecological tax reform. Later on, the Government implemented a refund scheme for the industry that resembled by and large the one outlined in the post-analysis negotiations. This study thus provides a clear indication of the usefulness of the premediation concept in an unsettled conflict situation, where the disputants have not earlier tried to resolve their disagreements by negotiating.