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Same Author Name Articles
【With the same author name:【李昊楠】 Found 2 articles】
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| F812.42
Tax Prepayment System,Financial Constraints and Tax Compliance
Li Haonan
The tax prepayment system is intended to smooth tax revenues for the entire fiscal year and is widely used in national tax systems, such as personal income tax, corporate income tax, and e...
First published at: Sep 03, 2020
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(1098.1 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20191011.301
Journal of Finance and Economics
, Vol. 46, Issue 09
, pp. 48 - 62
中国经济论坛
| F812;F276
State-owned Capital Gains, Profit Shifting and State-owned Enterprises’ Profits
Guo Yannan
,
Li Haonan
In 2015, the Central Committee of the Communist Party of China and the State Council issued the “Guiding Opinions on Deepening the Reform of State-owned Enterprises”, pointing ...
First published at: Feb 01, 2020
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(1268.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2020.02.007
Journal of Finance and Economics
, Vol. 46, Issue 02
, pp. 96 - 110
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