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

| F49

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

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

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

| D912.29

On the Predicament of Tax Collection and Management of E-commerce Operators and Their Legislative Perfection: Also on the Revision of the “Tax Collection and Administration Law”

Li Ciqiang

In recent years, e-commerce in China has developed vigorously, bringing new opportunities to the economy and society. At the same time, affected by the virtuality, openness, and immediacy ...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 108 - 122

| F239.4;F275

Normalization of Tax Enforcement and Audit Pricing : A Quasi-natural Experiment Based on the Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Du Dongying, Zhang Junsheng, et al

The important action in the taxation area has been asked to implement the tax administrative penalty discretion standards as an important reform of local taxation department enforcement in...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.002

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 18 - 29,77

CORPORATE FINANCE | F270

The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies

Li Zengfu, Zhu Jin

Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...

First published at: Jan 20, 2022

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doi:10.16538/j.cnki.fem.20210724.202

Foreign Economics & Management, Vol. 44, Issue 01, pp. 105 - 118

| F275

Does the Normalization of Tax Enforcement Decrease Corporate Tax Avoidance? A Quasi-natural Experiment Based on Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Zhang Junsheng, Lin Bin

An important action in the taxation area is to strengthen the normalization of tax enforcement in the processing of the construction of law-based government in China. Furthermore, the core...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20201211.101

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 19 - 32

| F275.5

Does Big Data Tax Administration Reduce the Stock Price Crash Risk? A Quasi-natural Experiment Based on the “Third Stage of Golden Tax”

Xu Hanjun

With the development of Internet technology and the maturity of cloud storage and computing frameworks, the era of big data is quietly coming. While big data technology improves the speed ...

First published at: Apr 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.02.007

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 02, pp. 93 - 107

| F270

Has the Academic Experience of Executives Affected the R&D Manipulation of Enterprises?

Yuan Zeming, Wang Peilin, Fu Yuyuan

Based on the sample of A-share listed companies in China from 2008 to 2017, this paper studies the relationship between executives’ academic experience and R&D manipulation. The ...

First published at: Aug 01, 2020

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doi:10.16538/j.cnki.fem.20200409.202

Foreign Economics & Management, Vol. 42, Issue 08, pp. 109 - 122

| 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

On Factor Decomposition of Tax Revenues Outpacing GDP Growth in China:Based on Divisia Index Decomposition Method

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Journal of Finance and Economics, Vol. 40, Issue 02, pp. 30 - 40