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

| 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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doi:10.16538/j.cnki.jfe.20190917.101

Journal of Finance and Economics, Vol. 47, Issue 01, pp. 18 - 31

| F812.42；F275.4

Who Is More Vulnerable to the Income Tax Reliance Behavior of Local Governments: State-owned Enterprises or Non-state-owned Enterprises?

Liu Bin, Wu Di, Zhang Lieke

Tax reduction is an important part of cost reduction that it has attracted the continuous attention of the government. As tax is one of the main sources of government revenue, the local go...

First published at: Jan 01, 2020

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doi:10.16538/j.cnki.jfe.2020.01.011

Journal of Finance and Economics, Vol. 46, Issue 01, pp. 155 - 168,封三

| F270

Business Group, Income Tax Reform and Corporate Real Earnings Management

Hu Zhiying, Sun Li

This paper analyzes the differences in earnings management between business and non-business groups in one year after the enforcement of Reform of Income Tax Act in 2007. It finds that fac...

First published at: Apr 01, 2017

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doi:10.16538/j.cnki.fem.2017.04.003

Foreign Economics & Management, Vol. 39, Issue 04, pp. 25 - 40

| DF432

The Procedure Law Path to Fringe Benefit Tax: Focus on the Introduction of TFN for Individual Taxpayers by Amendment of Law of Tax Administration

Chen Shaoying, Wang Yixiao

Fringe benefits provided by Law of Private Income Tax（PIT）belong to the item of income from wages and salaries. However, fringe benefit tax is not feasible because of the difficulty of c...

First published at: Jun 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.03.010

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 03, pp. 109 - 118

| J19;H26;G32

Do Controlling Persons' Foreign Residency Rights Induce Private Firms to Avoid More Taxes?

Liu Hang, Liang Juan, Jian Lei

In recent years,various social celebrities,including many well-known private entrepreneurs,have obtained foreign residency rights. Such a phenomenon has been in the media spotlight and has...

First published at: Sep 03, 2016

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doi:10.16538/j.cnki.jfe.2016.09.012

Journal of Finance and Economics, Vol. 42, Issue 09, pp. 133 - 144

消除股息所得经济性重复课税的若干方案研究

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Journal of Finance and Economics, Vol. 41, Issue 07, pp.

The Impacts of Fiscal Policy and Tax Policy on Economic Aggregate and Regional Disparity: New Economic Geographical Analysis Based on Multidimensional Framework

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Journal of Finance and Economics, Vol. 39, Issue 06, pp. 5 - 16

On New Optimal Income Tax Model: From the Perspective of Ratio Utility Theory

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Journal of Finance and Economics, Vol. 39, Issue 05, pp. 87 - 99

On the Promotion of the Reform of Individual Income Tax System and the Development of Philanthropy

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Journal of Shanghai University of Finance and Economics, Vol. 15, Issue 01, pp. 13 - 20