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Same Author Name Articles
【With the same author name:【翟淑萍】 Found 3 articles】
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SPECIAL TOPIC
| F270
“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises
Zhai Shuping
,
Fan Run
,
Miao Qing
In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...
First published at: Aug 20, 2023
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(756.4 KB) |
ESI
doi:
10.16538/j.cnki.fem.20220905.204
Foreign Economics & Management
, Vol. 45, Issue 08
, pp. 34 - 50
| F275.5
How does the Reform of Social Insurance System Affect Corporate Tax Avoidance? Evidence from a Quasi-natural Experiment of the Transfer of Department in Social Insurance Contributions
Sun Xuejiao
,
Fan Run
,
Zhai Shuping
As an important reform of social insurance system, the transfer of department in social insurance contributions has a wide and far-reaching impact on both the protection of workers’ right...
First published at: Apr 01, 2021
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(930.4 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2021.02.006
Journal of Shanghai University of Finance and Economics
, Vol. 23, Issue 02
, pp. 76 - 92
| F270
Can Financial Inquiry Letters Improve the Readability of Annual Reports? Evidence from Listed Companies with Directors’ Ties
Zhai Shuping
,
Wang Min
,
Bai Mengshi
From the perspective of the readability of annual reports, this paper explores the governance effect of exchanges’ inquiry letters on the readability of annual reports. It is found t...
First published at: Sep 03, 2020
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(670.0 KB) |
ESI
doi:
10.16538/j.cnki.fem.20200615.201
Foreign Economics & Management
, Vol. 42, Issue 09
, pp. 136 - 152
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