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

| F49

A Research on the Taxation and Investment Spillover Effect of Digital Economy Industry: Based on Shanghai CGE Simulation Analysis

Guan Xinjia, Liu Lanjuan, Huang Xin

The digital economy is in the ascendant and has gradually become a new driving force for economic growth. Scientific fiscal policies will help to improve the quality and efficiency of the ...

First published at: Aug 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.04.007

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 04, pp. 93 - 107

| F832

Digital Economy of the Host Country and Location Choice of China’s OFDI: A Study Based on the Data of Listed Companies

Zhang Junyan, Jia Yucheng, Zhang Cheng

With the rapid development of the global digital economy, the digital economy of the host country has become an influencing factor that Chinese multinational firms need to consider when in...

First published at: Aug 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.04.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 04, pp. 49 - 62

| F270

How does the Digital Economy Drive the High-quality Development of Enterprises? Core Mechanism, Mode Selection, and Promotion Path

Yang Zhen

The high-quality development of enterprises is an important support for the high-quality development of macroeconomic and industrial sectors, and it is also the only way for enterprises to...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.007

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 92 - 107

ORGANIZATION RESEARCH | F270

How do Platform-based Firms Emerge in the Digital Economy Era? A Case Study Based on Resource Property Rights

Liu Fanglong, Cai Wenping, Zou Likai

Platform-based firms have become a typical representative of the rapid development in the digital economy by leveraging digital technology to precisely match user needs, aggregate market r...

First published at: Feb 20, 2023

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doi:10.16538/j.cnki.fem.20220819.401

Foreign Economics & Management, Vol. 45, Issue 02, pp. 100 - 117

| D912.29

Anti-monopoly Regulation of Killer Acquisitions in the Field of Digital Economy

Guo Chuankai

In the new era of reform and opening up as well as socialist modernization, the Report of the 20th National Congress of the Communist Party of China has pointed out the direction for regul...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.009

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 124 - 138

| D922.22

Correction of Imbalanced Regional Taxation in the Era of the Digital Economy: Based on the Perspective of Vertical Allocation of Taxation Powers

Li Rui, Li Peixuan

The digital economy has such characteristics as virtuality, disintermediation, and brand-new value-creating models. As a result, it does fit the traditional tax governance system, leading ...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 108 - 123

| F125;F752

Achieving High-quality Development along the Digital Belt and Road

Lun Xiaobo, Liu Yan

The high-quality development of the Belt and Road is an important goal of the 14th Five-Year Plan and the following time. It is also an important link in dual circulation. Deepening digita...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.005

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 64 - 78

| D922.22

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

Cao Yang

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

| D996

International Law Regulation of Artificial Intelligence under the Background of Digital Economy

Shen Wei, Zhao Erya

Artificial intelligence is the core of the digital economy. It is extensively applied in commercial and other settings, which has resulted in a series of challenges to international law. T...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.009

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 123 - 137

| D912.294

Digital Service Tax: Theoretical Explanation, International Practice and China’s Approach

Qi Meng, Liu Bo

With the transformation of Mobile Internet technology, digital economy has gradually become a new driving force of global economic growth and an important source of tax revenue. Due to the...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.010

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 139 - 152