Articles with the same tag -- Department of Academic Journals, SUFE

| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

| F275；F230

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform

Chen Dong, Lu Jiani, Zhou Yujie, et al

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231019.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63

| F49

How does the Policy of New Digital Infrastructure Construction Affect Corporate Tax Avoidance?

Wang Hai, Guo Guanyu, Yin Junya

Relying on the Golden Tax III, the tax authority has not only broadened the channels of information acquisition and analysis by using digital technologies, but also enhanced their tax coll...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20231121.302

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 64 - 77

| D996

Global Tax Justice in the Context of the Digital Economy and China’s Response

Wang Lihua

After entering the BEPS 2.0 stage of global tax reform, with the continuous improvement of the tax governance plans of the digital economy, global tax governance has been further deepening...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 108 - 123

| F062.6

Redistribution Effect of the Pre-tax Deduction Reform of Employee Education Funds: Theoretical Logic and Empirical Evidence

Liu Yanan, Shao Yihang, Xue Yongyuan

Within-firm income inequality is one source of social disparity. Many studies have indicated that corporate tax benefits could worsen within-firm income inequality while promoting firm gro...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.402

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 49 - 63

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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doi:10.16538/j.cnki.fem.20220905.204

Foreign Economics & Management, Vol. 45, Issue 08, pp. 34 - 50

SPECIAL TOPIC | F270

The Impact of Digital Transformation on Corporate Tax Compliance

Wu Lun

Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy. For enterprises, digital transformation not only ...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230624.201

Foreign Economics & Management, Vol. 45, Issue 08, pp. 17 - 33,50

SPECIAL TOPIC | F270

Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “Golden Tax-III” Project

Zhang Yuming, Liu Han, Li Shuang, et al

The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230226.203

Foreign Economics & Management, Vol. 45, Issue 08, pp. 3 - 16

| F424

VAT Reform, Tax Incentives and Firm Green Development

Li Zhen, Wang Beibei, Cao Yunhui

Promoting the green transformation of development mode is an important link in achieving high-quality development. At the same time, tax incentives have played a positive role in stimulati...

First published at: May 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.303

Journal of Finance and Economics, Vol. 49, Issue 05, pp. 109 - 123,153

| D922.2

New Tax Business Environment Assessment and Chinese Path to Tax System Optimization

Chen Zhi

At present, there is a widespread trend around the world to create a good tax business environment, and the tax business environment assessment initiated by the World Bank has played a rol...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 46 - 60