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【With the same column:【专题讨论·数字治理】 Found 3 articles】 /Page Order by: Asce Desc

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| D922.22

Reform of the Allocation Rules of Taxing Rights over Business Profits in the Digital Economy: Relevant Problems in China and Their Countermeasures

As the digital economy develops rapidly, the taxation in business profits and other relevant fields suffers severe challenges, which has caught a high attention of all the global circles, ...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.010

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 138 - 152

| D912.29

Discussion on Legal Digital Currency and Optimization of Modern Monetary Policy Framework

Li Qingwei, Xing Tonghui

The monetary policy framework is not only a theoretical basis for promoting the effective implementation of national monetary policy, but also an essential institutional design that restri...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.009

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 123 - 137

| A811

On the Capitalization of Big Data as a Factor of Production and Its Double Impact

Wang Wenchen, Ma Mengxue

Not all factors of production can be transformed into capital, as Marx discussed the essential difference between capitalists and “small owners”. Similarly, not all big data can be trans...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 108 - 122

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