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

| F810；F812

Tax-sharing Incentives, Counter-cyclical Adjustment, and Local Economic Stability

Amid China’s complex economic transition, stable growth has emerged as a central policy objective, with fiscal and tax policies playing a critical role. Taking the 2016 VAT 50:50 sharing ...

First published at: Feb 03, 2026

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doi:10.16538/j.cnki.jfe.20251218.401

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 49 - 63

| F061.5

The Economic Growth and Spatial Spillover Effects of the National E-commerce Demonstration City Policy

Gu Ran, Zhou Guangyou

Building a unified national market is a crucial support for constructing a new development paradigm and promoting high-quality economic development. Based on the strategic background of th...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20251117.403

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 108 - 122

| F812；F276

Fiscal Capacity, Tax Reduction Enforcement, and Tax Compliance: Evidence from Preferential Income Tax Policies for Small and Micro Enterprises

Zou Chen, Dai Xiaoyong

Despite the central government’s ongoing efforts to enhance tax reductions for small and micro enterprises (SMEs) in China, many eligible enterprises fail to benefit from these policies, ...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20251112.301

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 93 - 107

| F323.8；F840.66；F061.4

A Comparative Study on the Incentive Effects of Farmer Income Security Policies

Sun Yuxiang, Su Fang

Ensuring farmers’ income to boost their production enthusiasm is vital for agricultural growth. The Chinese government has innovated by establishing a tripartite income security mechanism...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20250225.101

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 78 - 92

| F272.92；F273.1

Can Harmonious Labor Relations Promote Corporate Innovation? Evidence from the Selection of “National Model Enterprises for Harmonious Labor Relations”

Li Xinwu, Shen Jiayan, Mao Ju

In the context of China’s innovation-driven development strategy, human capital is regarded as a fundamental endogenous force driving technological advancement. Harmonious labor relations...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20250624.103

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 121 - 135

| F241.4

A Research on the Individual Choice of Informal Employment in the Era of the Digital Economy

Chen Lin, Yu Linhui, Gao Yanli

As a novel economic paradigm, the digital economy has become a key driver of innovation and inclusive growth worldwide, and has given rise to new forms and modes of employment. While exist...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20250315.101

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 106 - 120

| F272

Cross-regional Capital Flow and Firm TFP Enhancement: Also on Unified National Market Construction

Peng Jie, Dou Jianmin

Amidst the strategic context of promoting high-quality economic development, enhancing total factor productivity (TFP) has emerged as a central driver of economic growth. As a key producti...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20251020.401

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 92 - 105

| F323.8

Lucid Waters and Lush Mountains Are Invaluable Assets: The Effect of National Ecological Civilization Demonstration Zone Construction on Farmers’ Income Growth

Li Zhengzhao, Han Ning, Zhao Dezhao

Issues concerning agriculture, rural areas, and farmers are fundamental to China, and farmers’ income growth is a core aspect. How to enhance the endogenous driving force of rural develop...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20250924.401

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 77 - 91

| F429.9

Quantity-Quality Improvement or Inefficient Involution: Tech Clusters and Human Capital Innovation

Ran Zheng, Liu Xiuyan

How to further improve innovation quality while ensuring innovation vitality is an important practical issue currently faced by China. Human capital is the core element of technological in...

First published at: Nov 03, 2025

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doi:10.16538/j.cnki.jfe.20250817.401

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 125 - 139

| F752.8

How does Hukou Reform Promote the Development of China’s Processing Trade

He Huanlang, Jia Yuxuan, Mao Jian

In recent years, China has experienced a new wave of international industrial relocation. Unlike Japan’s regionally homogeneous industrial structure, China exhibits a distinct east-west e...

First published at: Nov 03, 2025

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doi:10.16538/j.cnki.jfe.20250916.202

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 110 - 124