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【With the same column:【专题讨论·税收治理】 Found 4 articles】 /Page Order by: Asce Desc

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| F810.42

Can Tax Incentives for Technology Introduction Promote Independent Innovation of Enterprises?

Zhang Shuanglong, Jin Rongxue, Liu Ao

Under the background that the key core technology of China is “stuck” by developed countries, exploring whether tax incentives for technology introduction can promote the independent inn...

First published at: Aug 03, 2022

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doi:10.16538/j.cnki.jfe.20220519.301

Journal of Finance and Economics, Vol. 48, Issue 08, pp. 124 - 138

| F420

Does Capital-biased Tax Incentive Help to Improve the Misallocation of Capital Factors? Micro-empirical Evidence from the Accelerated Depreciation Policy of Fixed Assets

Zhao Can, Liu Qiren

At present, the structural problems faced by China’s economy, such as the misallocation of factor resources, insufficient high-quality supply and so on, are becoming increasingly pro...

First published at: Aug 03, 2022

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doi:10.16538/j.cnki.jfe.20220614.301

Journal of Finance and Economics, Vol. 48, Issue 08, pp. 109 - 123

| 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

Chinese-style Tax and Fee Reduction and Economic High-quality Development：A Study from the Perspective of Enterprise Financialization

Li Zhen, Li Maolin

In recent years, a large number of non-financial enterprises in China have been engaged in financial activities, and the national economy has obviously introduced the trend of “from reali...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20210415.201

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 4 - 18

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