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增值税简易征收政策是否会影响企业利润率?——基于注册门槛值的断点回归分析
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作者 董慧鑫 杜两省 《中国公共政策评论》 2024年第1期38-63,共26页
本文利用全国税收调查数据,以增值税简易征收政策为背景,利用模糊断点回归方法探讨了不同征收模式对企业利润率和未来销售额的影响。研究发现,相比于标准征收,简易征收程序显著降低了企业利润率和销售额。上述结果经过随机分配处理效应... 本文利用全国税收调查数据,以增值税简易征收政策为背景,利用模糊断点回归方法探讨了不同征收模式对企业利润率和未来销售额的影响。研究发现,相比于标准征收,简易征收程序显著降低了企业利润率和销售额。上述结果经过随机分配处理效应和伪断点等一系列稳健性检验后依然成立。此外,机制分析发现,凭票抵税的增值税征收管理制度发挥了重要作用。为减轻自身税收负担,企业很少自无法开具增值税专用发票的企业处购入商品,因此简易征收模式下企业的市场交易机会受限。最后,扩展分析发现,主管税务机关加强对销售额低于门槛值的企业的监管力度能够大幅提升企业选择标准征收程序的比例。本文为推进财税体制改革,完善税收征管方式提供了经验证据。 展开更多
关键词 简易征收 增值税发票 税制设计 企业利润率
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Design and Implementation of NOMA Backscatter Communication with Low-Precision Oscillators
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作者 Kun Zhang Zhongye Cao +3 位作者 huixin dong Zhiqing Luo Luanjian Bian Wei Wang 《Journal of Communications and Information Networks》 EI CSCD 2024年第3期286-295,共10页
Recent years have witnessed increasing demands for the large-scale deployment of Internetof-things(IoT)devices.Backscatter technologies are promising to meet these demands with the notable low power consumption and co... Recent years have witnessed increasing demands for the large-scale deployment of Internetof-things(IoT)devices.Backscatter technologies are promising to meet these demands with the notable low power consumption and cost.However,the conventional designs of backscatter prioritize energy efficiency at the cost of multiple access schemes with low spectral efficiency,which hinders its large-scale deployments.In this paper,we propose a new non-orthogonal multiple access backscatter(NOMA-Backscatter)system to meet high spectral-efficiency requirement.We implement the NOMA-Backscatter system for the first time with resource-constrained low-cost and low-power hardware and eliminate the affects of unstable oscillators during the successive interference cancellation(SIC)demodulation process in real world.Results demonstrate that NOMA-Backscatter can achieve 1.38 Mbit/s throughput with 200%tag load,and the spectral efficiency is 1.73×higher than state-of-the-art backscatter systems. 展开更多
关键词 backscatter communication NOMA spectral efficiency multiple access
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“减轻税负”还是“过度保护”?——增值税纳税人身份与小微企业成长
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作者 董慧鑫 杜两省 《南大商学评论》 2023年第3期23-57,共35页
增值税的简易征收政策会对企业成长产生何种影响,尚未有严谨的实证研究对其进行详细讨论。本文利用全国税收调查数据,基于增值税一般纳税人身份认定门槛值处存在的断点,使用模糊断点回归方法较为精确地考察了不同征收政策与企业成长的... 增值税的简易征收政策会对企业成长产生何种影响,尚未有严谨的实证研究对其进行详细讨论。本文利用全国税收调查数据,基于增值税一般纳税人身份认定门槛值处存在的断点,使用模糊断点回归方法较为精确地考察了不同征收政策与企业成长的关系。实证结果表明,虽然简易征收政策有效缓解了小规模纳税人的税费负担,但同时也限制了企业成长,且在宏观层面上延缓了市场机制筛选企业的过程,无法及时淘汰市场中的低效率企业。故相关政策制定者应考虑以下两方面:(1)如何使更多企业成为一般纳税人,将其置于更为充分的市场竞争中,发挥市场筛选企业的决定性作用;(2)对企业的扶持应当从“减税负”转变为“助成长”,避免对低效率企业进行过度保护。 展开更多
关键词 纳税人身份 交易机会 简易征收 税制设计 企业成长
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Ultra-low-power backscatter-based software-defined radio for intelligent and simplified IoT network
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作者 huixin dong Wei KUANG +4 位作者 Fei XIAO Lihai LIU Feng XIANG Wei WANG Jianhua HE 《Frontiers of Information Technology & Electronic Engineering》 SCIE EI CSCD 2022年第1期19-30,共12页
The recent decade has witnessed an upsurge in the demands of intelligent and simplified Internet of Things(IoT)networks that provide ultra-low-power communication for numerous miniaturized devices.Although the researc... The recent decade has witnessed an upsurge in the demands of intelligent and simplified Internet of Things(IoT)networks that provide ultra-low-power communication for numerous miniaturized devices.Although the research community has paid great attention to wireless protocol designs for these networks,researchers are handicapped by the lack of an energy-efficient software-defined radio(SDR)platform for fast implementation and experimental evaluation.Current SDRs perform well in battery-equipped systems,but fail to support miniaturized IoT devices with stringent hardware and power constraints.This paper takes the first step toward designing an ultra-low-power SDR that satisfies the ultra-low-power or even battery-free requirements of intelligent and simplified IoT networks.To achieve this goal,the core technique is the effective integration ofµW-level backscatter in our SDR to sidestep power-hungry active radio frequency chains.We carefully develop a novel circuit design for efficient energy harvesting and power control,and devise a competent solution for eliminating the harmonic and mirror frequencies caused by backscatter hardware.We evaluate the proposed SDR using different modulation schemes,and it achieves a high data rate of 100 kb/s with power consumption less than 200µW in the active mode and as low as 10µW in the sleep mode.We also conduct a case study of railway inspection using our platform,achieving 1 kb/s battery-free data delivery to the monitoring unmanned aerial vehicle at a distance of 50 m in a real-world environment,and provide two case studies on smart factories and logistic distribution to explore the application of our platform. 展开更多
关键词 Backscatter Ultra-low-power SDR IoT networks
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