In most developed countries the function of consu mption tax is mainly reflected in the organization of tax revenue, the regulation of consumption structure, and more distinctly in the correction of externalities thro...In most developed countries the function of consu mption tax is mainly reflected in the organization of tax revenue, the regulation of consumption structure, and more distinctly in the correction of externalities through raising the prices of taxable consumer goods. This empirical analysis shows that in recent years, although China has made some adjustments to the items and rates of consumption tax, the overall effect of the consumption tax is still limited. Therefore, further adjustment and reform of the consumption tax policy must be carried out to achieve four objectives. The first is to strengthen the three functions of consumption tax and expand the proportion of consumption tax in GDP. The second is to give full play to the externality correction function of the consumption tax by expanding,integrating and adding more items to the consumption tax. The third is to give reasonable play to the income regulation function of consumption tax with clear a target and full regulation. The fourth is to make a reasonable division between central and local taxes, so as to match optimized institutional reforms.展开更多
A risk model with Markovian arrivals and tax payments is considered.When the insurer is in a profitable situation,the insurer may pay a certain proportion of the premium income as tax payments.First,the Laplace transf...A risk model with Markovian arrivals and tax payments is considered.When the insurer is in a profitable situation,the insurer may pay a certain proportion of the premium income as tax payments.First,the Laplace transform of the time to cross a certain level before ruin is discussed.Second,explicit formulas for a generalized Gerber-Shiu function are established in terms of the＇original＇Gerber-Shiu function without tax and the Laplace transform of the first passage time before ruin.Finally,the differential equations satisfied by the expected accumulated discounted tax payments until ruin are derived.An explicit expression for the discounted tax payments is also given.展开更多
文摘In most developed countries the function of consu mption tax is mainly reflected in the organization of tax revenue, the regulation of consumption structure, and more distinctly in the correction of externalities through raising the prices of taxable consumer goods. This empirical analysis shows that in recent years, although China has made some adjustments to the items and rates of consumption tax, the overall effect of the consumption tax is still limited. Therefore, further adjustment and reform of the consumption tax policy must be carried out to achieve four objectives. The first is to strengthen the three functions of consumption tax and expand the proportion of consumption tax in GDP. The second is to give full play to the externality correction function of the consumption tax by expanding,integrating and adding more items to the consumption tax. The third is to give reasonable play to the income regulation function of consumption tax with clear a target and full regulation. The fourth is to make a reasonable division between central and local taxes, so as to match optimized institutional reforms.
基金Supported by the National Natural Science Foundation of China(10971230,11171179)the Natural Science Foundation of Shandong Province(ZR2010AQ015)the Tianyuan Fund for Mathematics(11126232)
文摘A risk model with Markovian arrivals and tax payments is considered.When the insurer is in a profitable situation,the insurer may pay a certain proportion of the premium income as tax payments.First,the Laplace transform of the time to cross a certain level before ruin is discussed.Second,explicit formulas for a generalized Gerber-Shiu function are established in terms of the＇original＇Gerber-Shiu function without tax and the Laplace transform of the first passage time before ruin.Finally,the differential equations satisfied by the expected accumulated discounted tax payments until ruin are derived.An explicit expression for the discounted tax payments is also given.
