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Same Tag Articles
【With the same tag:【税率】 Found 15 articles】
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| F812.42
How to Account for Different ETRs of Enterprises in the Same Industry? A Verification Based on the Perspective of Tax Laws and Local Discretion
Yao Dongmin
,
Li Taiqi
,
Cui Mengqi
Effective tax rate (ETR) measures the tax payment burden, which is a comprehensive reflection of a series of behaviors of enterprises and government departments in the whole process of t...
First published at: Sep 03, 2021
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(1866.8 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20210606.402
Journal of Finance and Economics
, Vol. 47, Issue 09
, pp. 139 - 153
| F810.42
Host Country Tax Rate,Tax Avoidance,and Innovation of Multinational Enterprises
Cao Yue
,
Wang Qiongqiong
Intangible assets and intellectual capital have become the core of enhancing national scientific and technological competitiveness in recent years. Many countries have adopted measures suc...
First published at: Jun 03, 2021
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(1104.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20210416.202
Journal of Finance and Economics
, Vol. 47, Issue 06
, pp. 47 - 60
| F810.42
Personal Income Tax Reform, Income Inequality and Social Welfare
Wang Kaifeng
,
Wu Chaolin
In 2018, China’s personal income tax system ushered in the seventh reform after its introduction in 1980. In this reform, tax exemption and tax rate table are still the main adjustment ob...
First published at: Jan 03, 2021
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(1511.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20190917.101
Journal of Finance and Economics
, Vol. 47, Issue 01
, pp. 18 - 31
| F812.2
Economic Effect Evaluation on the VAT Rate Reduction and Additional Deduction Policy:Research Based on the Dynamic Computable General Equilibrium Model
Hu Haisheng
,
Wang Keqiang
,
Liu Hongmei
The VAT reduction policy is an important part of China’s large-scale tax reduction and fee reduction policy since 2018, which mainly includes two sub-policies: tax rate reduction(tax rat...
First published at: Jan 03, 2021
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(1335.5 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20201015.103
Journal of Finance and Economics
, Vol. 47, Issue 01
, pp. 4 - 17
On New Optimal Income Tax Model: From the Perspective of Ratio Utility Theory
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(6981.4 KB) |
ESI
Journal of Finance and Economics
, Vol. 39, Issue 05
, pp. 87 - 99
Donation:Is It a Way to Strengthen Political Connections in Private Enterprises?
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(5298.4 KB) |
ESI
Journal of Finance and Economics
, Vol. 37, Issue 11
, pp. 103 - 113
On the Reform of Personal Income Tax: A Design of Comprehensive Tax Rates
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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 13, Issue 06
, pp. 68 - 73
Restudy on Optimum Income Taxation Embedded with Negative Income Tax
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(5452.6 KB) |
ESI
Journal of Finance and Economics
, Vol. 37, Issue 05
, pp. 5 - 15
Tax Fluctuations and Earnings Management:Evidence from Listed Companies in China
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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 13, Issue 02
, pp. 57 - 63
The Choice of Tax Rates in Resource Tax Reform:Analysis of CGE model
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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 13, Issue 01
, pp. 84 - 91
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