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【With the same tag:【tax reform】 Found 5 articles】 /Page Order by: Asce Desc

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| F272

Reform of Environmental Protection Fee-to-Tax and Enterprise Environmental Protection Investment: A Quasi-natural Experiment Based on the Implementation of the Environmental Protection Tax Law

Tian Lihui, Guan Xin, Li Zheng, et al

The Environmental Protection Tax Law of the People’s Republic of China was officially implemented on January 1, 2018. This is the first specific tax law in China that aims at environmenta...

First published at: Sep 03, 2022

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doi:10.16538/j.cnki.jfe.20220317.102

Journal of Finance and Economics, Vol. 48, Issue 09, pp. 32 - 46,62

| F812.42；F124.6

Value-Added Tax Reform, Markup Dispersion and Resource Allocation

Kang Maonan, Mao Kailin, Liu Canlei

As an important part of the proactive fiscal policy, tax reduction is a powerful means for a country to implement macro regulations. The Chinese government has always taken reducing the co...

First published at: Feb 01, 2019

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doi:10.16538/j.cnki.jfe.2019.02.001

Journal of Finance and Economics, Vol. 45, Issue 02, pp. 4 - 16

| F270

Business Group, Income Tax Reform and Corporate Real Earnings Management

Hu Zhiying, Sun Li

This paper analyzes the differences in earnings management between business and non-business groups in one year after the enforcement of Reform of Income Tax Act in 2007. It finds that fac...

First published at: Apr 01, 2017

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doi:10.16538/j.cnki.fem.2017.04.003

Foreign Economics & Management, Vol. 39, Issue 04, pp. 25 - 40

| DF432

The Procedure Law Path to Fringe Benefit Tax: Focus on the Introduction of TFN for Individual Taxpayers by Amendment of Law of Tax Administration

Chen Shaoying, Wang Yixiao

Fringe benefits provided by Law of Private Income Tax（PIT）belong to the item of income from wages and salaries. However, fringe benefit tax is not feasible because of the difficulty of c...

First published at: Jun 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.03.010

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 03, pp. 109 - 118

| F062.2;F062.6

Ecological Deficit Tax: A Theoretical and Empirical Research Framework

Wang Keqiang, Xiong Zhenxing, Liu Hongmei

Based on price system determined by ecological footprint analysis and ecological service value theory, this paper calculates ecological deficits and their value, proposes environmental tax...

First published at: Dec 01, 2016

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doi:10.16538/j.cnki.jfe.2016.12.001

Journal of Finance and Economics, Vol. 42, Issue 12, pp. 4 - 15

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