Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy

As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.

Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

Preferential Policy and Tax Regulations Income Tax of Enterprises and Local Income Tax

*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax

The Current System of Personal Income Tax Calls for Prompt Revision

BEIJING’S revenue from personal income tax in 2001 was 8 billion yuan, an increase of 42 percent, and the amount of tax received from high-income earners increased 2.6 fold. From September to November 2001, high-income earners paid taxes of 60 million yuan they had previously evaded. In the first half of 2002, Beijing defined its key taxpayers, that is, those with an annual income exceeding 100,000 yuan. According to this definition, the tax-paying situation of at least 30,000 people is under control. Revisions to the Individual Income

Supply and Demand,Tax,Income,Profit and Proof of Goldbach’s Conjecture--Logic is the Basis of Correct Mathematical Measurement

This paper demonstrates that Marshall’s logic on the supply and demand curve is not rigorous enough,that Coase’s theorem is flawed,and that the“Okishio Theorem”and Sweezy s logic are inadequate through empirical proof.By the way,the Goldbach conjecture is proved through clever mathematical proof.It shows that beautiful curves and mathematical formulas cannot be separated from reality and logic,and correct logic can play a correct role in market theory.In this paper,the analysis of the actual supply and demand curve,as well as the concepts and models of tax,profit rate and income,has positive practical significance for economic depression and stagflation.

Should Income Tax Threshold Be Raised?

China’s top legislature has received more than 230,000 public submissions in just over a month on a draft amendment to increase the minimum threshold for personal income tax from 2,000 yuan($308) per month to 3,000 yuan($462). The draft also proposes a reduction in the number of income tax brackets from the current nine to seven.Thrown open for public opinion on April 25,2011,the provision seeks to amend China’s Personal Income Tax Law that was first introduced in 1980.

Enterprise Income Tax in China

Doing business in China,while lucrative,can be a mine-field to the uninitiated.This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.This article looks at how foreign investors are taxed in the People’s Republic of Chin(PRC)under the enterprise income tax(EIT),regardless of whether the investor is operating as a wholly foreign-owned

Enterprise Income Tax in China

Doing business in China, while lucrative, can be a mine-field to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.

Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

新个人所得税改革对中低收入群体劳动供给的影响——基于中国家庭追踪调查的研究

如何通过科学的财税政策应对劳动年龄人口减少、推进共同富裕是学术界和政策界面临的共同命题,其中,收入所得税对激发劳动力市场活力、促进中低收入群体劳动参与的作用尤其引人注目。基于中国家庭追踪调查2016—2020年的三期面板数据,采取双重差分法分析2018年个人所得税改革对劳动供给的影响。实证结果表明:提高个税免征额促进了中低收入群体的劳动参与,但未显著增加劳动时间。经过更换回归模型、安慰剂检验等一系列稳健性检验后,研究结论依然成立。异质性分析显示,个税免征额提高对劳动供给的影响在不同性别和婚姻状况的群体中存在差异,对女性群体、已婚群体的劳动参与影响更大。机制上,新税改显著降低了个体由于照料家庭而退出劳动力市场的情况。因此,未来个税政策的改革方向应包括:持续关注重点人群的收入情况,有效发挥个税调节收入分配的功能;充分考虑个税改革对于女性和已婚群体劳动供给更强的激励作用,积极推行鼓励已婚女性就业的税收优惠政策;进一步细化专项附加扣除项目或标准,增强劳动者获得感,激励低收入群体就业,助力共同富裕。

中国企业所得税的有效税率差异研究——基于财务报表附注数据的分解

本文基于上市公司财务报表附注数据,对企业所得税有效税率差异的形成因素进行了分解。研究发现如下:第一,近年来企业所得税优惠政策不断推出,其中税基式优惠的增长尤为明显;第二,随着优惠规模的扩大,企业的有效税率普遍下降,但企业间的税负差异也随之扩大;第三,税收法定的制度因素对有效税率差异的影响至关重要,其中,适用税率的大小是决定企业有效税率高低的关键因素,而税基调整项中的暂时性差异是有效税率差异的最主要来源。本研究强调,未来的税收政策应更注重效率与公平的权衡,同时考虑企业认知能力的差异,税制设计应避免过于复杂和碎片化。

社会认同对民众税收政策偏好的影响——以个人所得税“起征点”提高为例

使用网络爬虫获取网络问题“全国人大代表XXX建议提高个税起征点至1万元,你怎么看?”的回答文本及点赞数,使用TF-IDF权值法提取文本特征词、使用LDA概率主题模型挖掘文本主题,并使用定序Logit模型和加权定序Logit模型等对相关数据实施分析,发现问题参与者的态度多为“较赞成”和“赞成”。许多无法获益或获益较少者之所以赞同这一措施,一个重要原因是提高个人所得税“起征点”这一线索激活了参与者的社会认同,其中主要是工薪阶层的社会认同,并进而引发了工薪阶层认同者和纳税人认同者的亲群体行为,使得其决策时将群体整体利益置于个体利益之上,从而背离个体收益最大化。因此,在税收政策制定过程中,应重视社会认同的影响,并采取措施对公众的社会认同进行引导。