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

| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

| 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

| F812.42

How to Account for Different ETRs of Enterprises in the Same Industry? A Verification Based on the Perspective of Tax Laws and Local Discretion

Yao Dongmin, Li Taiqi, Cui Mengqi

Effective tax rate （ETR） measures the tax payment burden, which is a comprehensive reflection of a series of behaviors of enterprises and government departments in the whole process of t...

First published at: Sep 03, 2021

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doi:10.16538/j.cnki.jfe.20210606.402

Journal of Finance and Economics, Vol. 47, Issue 09, pp. 139 - 153

| 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

| 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

| F812.2

Economic Effect Evaluation on the VAT Rate Reduction and Additional Deduction Policy：Research Based on the Dynamic Computable General Equilibrium Model

Hu Haisheng, Wang Keqiang, Liu Hongmei

The VAT reduction policy is an important part of China’s large-scale tax reduction and fee reduction policy since 2018, which mainly includes two sub-policies: tax rate reduction（tax rat...

First published at: Jan 03, 2021

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doi:10.16538/j.cnki.jfe.20201015.103

Journal of Finance and Economics, Vol. 47, Issue 01, pp. 4 - 17

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

Donation:Is It a Way to Strengthen Political Connections in Private Enterprises?

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Journal of Finance and Economics, Vol. 37, Issue 11, pp. 103 - 113

On the Reform of Personal Income Tax: A Design of Comprehensive Tax Rates

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Journal of Shanghai University of Finance and Economics, Vol. 13, Issue 06, pp. 68 - 73

Restudy on Optimum Income Taxation Embedded with Negative Income Tax

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Journal of Finance and Economics, Vol. 37, Issue 05, pp. 5 - 15