数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“...数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“税基侵蚀与反滥用税”(Base Erosion and Anti-abuse Tax,BEAT)作为美国在2017年颁布的《减税与就业法案》(Tax Cut and Job Act,TCJA)中设立的新税种,其原理与数字经济下国际税收治理趋势有相似之处,但其与TCJA设定的其他新国际税收规则不同,并无任何先前法律和提案中的预设,且其机制和条文在实施时表现出一定的模糊或待定之处。随着二十国集团/经济合作与发展组织(G20/OECD)主导的税基侵蚀和利润转移(BEPS)包容性框架下“双支柱”国际税收新规则的进展,以及美国内政的动荡,BEAT规则细节不断更新,从“停止有害倒置及结束低税收发展(SHIELD)提案”的提出,到被提议取消、由支柱二方案下的“低税支付规则”(UTPR)所代替,折射出美国处理国际税收利益时的被动和妥协,但BEAT在维护税收原则、规范税则细节和协调税收协定等层面对我国国际税收治理改革仍有一定积极意义。展开更多
Over the past two decades,China's tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction.With the establishment of the principle on stre...Over the past two decades,China's tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction.With the establishment of the principle on strengthening legality of imposing tax,as well as new settings regarding China's social and economic development,the administration and management of tax collection and protection of taxpayers'well-being gradually and vigilantly attain responsiveness from top national legislators and scholars.Meanwhile,the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic grounds.For example,a focal area is the evaluation and collction of presumptive tax which is a common routine for administers around the world.Moreover,the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contermporary conceptions of taxpayers'well-being.This article argues that,through the example of presumptive tax collection,the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic development.It also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms,solidifying the national conversion of business tax to value-added tax,matching with the new wave of bankruptcy of certain enterprises,and so forth.展开更多
Value-added Tax(VAT),a turnover tax levied on the value appreciated in commodities production,circulation and sale,has been widely practiced by economies worldwide for its neutrality.From the international perspective...Value-added Tax(VAT),a turnover tax levied on the value appreciated in commodities production,circulation and sale,has been widely practiced by economies worldwide for its neutrality.From the international perspective,European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history.With changing economic development models and the growth of e-commerce businesses,VAT systems have been upgraded to meet taxation challenges brought about by the digital economy.Recently,VAT policies and measures have been introduced particularly to combat the COVID-19 impact.In China,the VAT system has been reformed constantly over the past 40 years and has been converging with international practice.China now needs to address emerging VAT issues through legislation,tax incentives,and tax-rate grades so as to meet challenges in VAT collection and management and to suit the“new normal”of economic development.展开更多
China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate...China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers＇ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China＇s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens＇ livelihood must be prioritized in earnest.展开更多
China has been robustly motivating and contributing its expertise as a leading,global,and trustworthy stakeholder that fulfills its obligations and coordinates with other countries to advance an escalated internationa...China has been robustly motivating and contributing its expertise as a leading,global,and trustworthy stakeholder that fulfills its obligations and coordinates with other countries to advance an escalated international economic governance system.In particular,China has celebrated its success by paving the way for an accountable multilateralism with shared goals of instituting peace,security,and prosperity.展开更多
Imbalanced doctor-patient conflicts and divergences such as healthcare disturbance （yinao） significantly undermine the already-weakened mutual trust and lead to further deterioration of workplace safety and environm...Imbalanced doctor-patient conflicts and divergences such as healthcare disturbance （yinao） significantly undermine the already-weakened mutual trust and lead to further deterioration of workplace safety and environment for medical professionals in China. China has to implement all sorts of efforts to cut off the hostile settings where medical disturbances are rooted and developed. Such measures should at least include sufficient remedies provided by medical insurance, refined administrative mediation mechanism, better workplace protective systems in medical institutions, and more importantly, a full-pledged framework with enforceable rules to circumvent medical disturbances and resolving medical accidents. It is necessary to stipulate administrative, civil and criminal measures to punish medical disturbers while guaranteeing medical professionals such as doctors, nurses and supporting staffs due secured medical practice. In particular, a third-party dispute resolution mechanism, an improved appraisal platform and protection of confidential information of patients and doctors should be implemented in due course. In addition to a more refined legal framework, the social, cultural and professional settings of medical practice should also be further improved by removing ＂revenge＂ attacks on Chinese hospital professionals.展开更多
It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Ad...It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Admittedly, this Focus primarily aims to conceptualize new elements of the rule of law rhetoric faced by Chinese scholars. The two articles brought in a broad, doctrinal, yet incisive, critical review and reconsideration on how the rule of law construction in modem China may accommodate constantly-changing social movements and understandings as well as fiscal and taxation policies, and how China may take practical steps to implement such adjustments.展开更多
文摘数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“税基侵蚀与反滥用税”(Base Erosion and Anti-abuse Tax,BEAT)作为美国在2017年颁布的《减税与就业法案》(Tax Cut and Job Act,TCJA)中设立的新税种,其原理与数字经济下国际税收治理趋势有相似之处,但其与TCJA设定的其他新国际税收规则不同,并无任何先前法律和提案中的预设,且其机制和条文在实施时表现出一定的模糊或待定之处。随着二十国集团/经济合作与发展组织(G20/OECD)主导的税基侵蚀和利润转移(BEPS)包容性框架下“双支柱”国际税收新规则的进展,以及美国内政的动荡,BEAT规则细节不断更新,从“停止有害倒置及结束低税收发展(SHIELD)提案”的提出,到被提议取消、由支柱二方案下的“低税支付规则”(UTPR)所代替,折射出美国处理国际税收利益时的被动和妥协,但BEAT在维护税收原则、规范税则细节和协调税收协定等层面对我国国际税收治理改革仍有一定积极意义。
文摘Over the past two decades,China's tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction.With the establishment of the principle on strengthening legality of imposing tax,as well as new settings regarding China's social and economic development,the administration and management of tax collection and protection of taxpayers'well-being gradually and vigilantly attain responsiveness from top national legislators and scholars.Meanwhile,the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic grounds.For example,a focal area is the evaluation and collction of presumptive tax which is a common routine for administers around the world.Moreover,the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contermporary conceptions of taxpayers'well-being.This article argues that,through the example of presumptive tax collection,the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic development.It also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms,solidifying the national conversion of business tax to value-added tax,matching with the new wave of bankruptcy of certain enterprises,and so forth.
文摘Value-added Tax(VAT),a turnover tax levied on the value appreciated in commodities production,circulation and sale,has been widely practiced by economies worldwide for its neutrality.From the international perspective,European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history.With changing economic development models and the growth of e-commerce businesses,VAT systems have been upgraded to meet taxation challenges brought about by the digital economy.Recently,VAT policies and measures have been introduced particularly to combat the COVID-19 impact.In China,the VAT system has been reformed constantly over the past 40 years and has been converging with international practice.China now needs to address emerging VAT issues through legislation,tax incentives,and tax-rate grades so as to meet challenges in VAT collection and management and to suit the“new normal”of economic development.
文摘China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers＇ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China＇s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens＇ livelihood must be prioritized in earnest.
文摘China has been robustly motivating and contributing its expertise as a leading,global,and trustworthy stakeholder that fulfills its obligations and coordinates with other countries to advance an escalated international economic governance system.In particular,China has celebrated its success by paving the way for an accountable multilateralism with shared goals of instituting peace,security,and prosperity.
文摘Imbalanced doctor-patient conflicts and divergences such as healthcare disturbance （yinao） significantly undermine the already-weakened mutual trust and lead to further deterioration of workplace safety and environment for medical professionals in China. China has to implement all sorts of efforts to cut off the hostile settings where medical disturbances are rooted and developed. Such measures should at least include sufficient remedies provided by medical insurance, refined administrative mediation mechanism, better workplace protective systems in medical institutions, and more importantly, a full-pledged framework with enforceable rules to circumvent medical disturbances and resolving medical accidents. It is necessary to stipulate administrative, civil and criminal measures to punish medical disturbers while guaranteeing medical professionals such as doctors, nurses and supporting staffs due secured medical practice. In particular, a third-party dispute resolution mechanism, an improved appraisal platform and protection of confidential information of patients and doctors should be implemented in due course. In addition to a more refined legal framework, the social, cultural and professional settings of medical practice should also be further improved by removing ＂revenge＂ attacks on Chinese hospital professionals.
文摘It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Admittedly, this Focus primarily aims to conceptualize new elements of the rule of law rhetoric faced by Chinese scholars. The two articles brought in a broad, doctrinal, yet incisive, critical review and reconsideration on how the rule of law construction in modem China may accommodate constantly-changing social movements and understandings as well as fiscal and taxation policies, and how China may take practical steps to implement such adjustments.
