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

| D922.222

The Application of Income Tax Law on Corporate Data Transaction

With the growth of the scale of corporate data transaction, how to tax the income from data transaction between corporates has become a research focus in tax law academia, with the core fo...

First published at: Apr 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.02.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 125 - 137

| F426;F241.4

The Impact of Robot Applications on Employment Transfer

Liu Dongsheng, Wang Yongzhong

New technologies such as AI and robots are strategic technologies leading a new wave of scientific and technological revolution, and their widespread adoption has brought enormous uncertai...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241014.404

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 79 - 93

| F840.684；F126

A Research on Equalization of Primary Healthcare Services towards Common Prosperity: From the Perspective of Critical Illness Insurance for Urban and Rural Residents in China

Zou Guohao, Zhang Ying, Yang Chufeng

As an important component of advancing the construction of the national primary healthcare system and promoting the equalization of basic medical services, the critical illness insurance f...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20240718.401

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 33 - 46

| F83

Government-guided Funds and Enterprise Labor Income Share

Meng Xiangyu, Xie Huobao, Huang Dayu

Government-guided funds are composed of financial funds at all levels and social capital. The purpose of their establishment is to form a supplement to the poor private investment caused b...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240515.102

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 154 - 168

| F11;F74;F24

The International Income Effect of China’s Import Expansion: Evidence from the U.S. Census

Wei Hao, Feng Qiyangfan

Since its entry to the WTO in 2001, China has not only supplied the global market with high-quality and cost-effective products through its export expansion, but also spurred new economic ...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240615.201

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 109 - 123

| F275

The Income Distribution Effect in the Construction of a Unified Market: From the Supply Chain Perspective

Li Ying, Liu Hongyan, Yang Yuemiao

Income distribution is a crucial system for promoting common prosperity in China, and increasing the proportion of labor factors in income distribution is an important mechanism to increas...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240806.101

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 34 - 47,168

| F062.9

High-end Service Input and Changes in the Labor Income Share of Enterprises

Song Pei, Na Meiya, Li Lin, et al

As a crucial measure of primary distribution, the relative stability of labor income share is essential for China to narrow the gap between the rich and the poor and promote the constructi...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.301

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 141 - 155

| F832

The Income Effect of Local Government Debt Governance

Li Xiaolin, Si Dengkui

In the current context, Chinese enterprises are confronting unprecedented uncertainty in their production and operations, which negatively impacts labor income shares and spreads through a...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240620.202

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 35 - 49

| F275；F230

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

Chen Dong, Lu Jiani, Zhou Yujie, et al

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

| F323.8

Does Modern Agricultural Technology Promotion and Application Promote Farmers’ Income Increase? A Quasi-natural Experiment Based on the Pilot of the National Modern Agriculture Demonstration Zone

Min Jisheng, Chen Jingwen

The continuous increase of farmers’ income is crucial to the promotion of Chinese path to modernization and the realization of the goal of common prosperity, so it is a matter of great co...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240118.401

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 94 - 108