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

| F275；F230

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

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

CORPORATE FINANCE | F270

Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement

Wei Zhihua, Xiang Xueman, Xiao Manli

Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20230409.202

Foreign Economics & Management, Vol. 46, Issue 03, pp. 88 - 105

| 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

| 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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doi:10.16538/j.cnki.jfe.20210416.202

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 47 - 60

| 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

How does the Reform of Social Insurance System Affect Corporate Tax Avoidance? Evidence from a Quasi-natural Experiment of the Transfer of Department in Social Insurance Contributions

Sun Xuejiao, Fan Run, Zhai Shuping

As an important reform of social insurance system, the transfer of department in social insurance contributions has a wide and far-reaching impact on both the protection of workers’ right...

First published at: Apr 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.02.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 02, pp. 76 - 92

| D912.29

Evasion of Individual Income Tax Obligation and Its Regulation

Ye Shan

The occurrence of individual income tax liability depends on whether there are taxable facts in line with the statutory tax elements. If the taxpayer tries to avoid the individual income t...

First published at: Oct 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.05.009

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 05, pp. 124 - 137

| F275

The Effect of CPC’s Participation in Governance on Corporate Tax Avoidance Behaviors

Li Minghui, Liu Xiaoxia, Cheng Haiyan

The participation of Communist Party of China （thereafter CPC） in corporate governance is an important feature of corporate governance structure in China. CPC organizations play a politi...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.jfe.2020.03.004

Journal of Finance and Economics, Vol. 46, Issue 03, pp. 49 - 64

| F275

Investors’ Site Visit，Performance Pressure and Corporation Tax Avoidance

Pan Jun, Jing Xuefeng, Liu Jinzhao

In order to avoid tax reasonably, enterprises often take very complicated and opaque transactions. Because of the complexity and concealment of such transactions, tax avoidance not only he...

First published at: Oct 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.05.006

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 05, pp. 85 - 96

| F812.45；F275.5

Will Government Subsidies Affect Corporate Tax Avoidance?

Deng Bofu, Liu Jiawei, Ji Li

The purpose of this paper is to investigate whether there is a reciprocal relationship between the government and enterprises. The previous literature in the field tends to put it under th...

First published at: Jan 01, 2019

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doi:10.16538/j.cnki.jfe.2019.01.007

Journal of Finance and Economics, Vol. 45, Issue 01, pp. 109 - 121