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 th...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.展开更多
Doing business in China, while lucrative, can be a minefield to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.
Doing business in China, while lucrative, can be a minefield to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.
In this paper,we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes.Assuming that the total output under specific and ad valorem taxation r...In this paper,we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes.Assuming that the total output under specific and ad valorem taxation remains unchanged,we find that if the public firm is completely privatised,the output of the private firm under the two tax schemes will be the same.If the public firm is not completely privatised,the output of the the private firm under specific taxation will be greater than that under ad valorem taxation.If the private firm is a pure local one,the social benefits will be the same under the two tax schemes.However,if the private firm is a joint venture that involves domestic and foreign entities,social welfare under ad valorem taxation will be greater than that under specific taxation.展开更多
Starting from the premise that Italian real estate taxation is inefficient and unnecessarily complex, the paper suggests two tax reforms. The first proposal puts forward progressive property taxation on the family bas...Starting from the premise that Italian real estate taxation is inefficient and unnecessarily complex, the paper suggests two tax reforms. The first proposal puts forward progressive property taxation on the family basis; the second one suggests inferring a property income within the general calculation of the personal income tax. The common features of the two tax schemes are： the use of property market values instead of cadastral rents, a general reduction of the real estate local tax, a strong cutback of the stamp duties and registration fees applied to real estate transfers. A microsimulation model is employed to evaluate the impacts of the proposed taxation schemes. They both show, providing for a constant tax revenue, stronger redistributive effects.展开更多
文摘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.
文摘Doing business in China, while lucrative, can be a minefield to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.
文摘Doing business in China, while lucrative, can be a minefield to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.
基金supported by the Social Science Foundation of Shaanxi Province of China[Grant No.2019D037]the Fundamental Research Funds for the Central Universities of China[Grant No.310823153013].
文摘In this paper,we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes.Assuming that the total output under specific and ad valorem taxation remains unchanged,we find that if the public firm is completely privatised,the output of the private firm under the two tax schemes will be the same.If the public firm is not completely privatised,the output of the the private firm under specific taxation will be greater than that under ad valorem taxation.If the private firm is a pure local one,the social benefits will be the same under the two tax schemes.However,if the private firm is a joint venture that involves domestic and foreign entities,social welfare under ad valorem taxation will be greater than that under specific taxation.
文摘Starting from the premise that Italian real estate taxation is inefficient and unnecessarily complex, the paper suggests two tax reforms. The first proposal puts forward progressive property taxation on the family basis; the second one suggests inferring a property income within the general calculation of the personal income tax. The common features of the two tax schemes are： the use of property market values instead of cadastral rents, a general reduction of the real estate local tax, a strong cutback of the stamp duties and registration fees applied to real estate transfers. A microsimulation model is employed to evaluate the impacts of the proposed taxation schemes. They both show, providing for a constant tax revenue, stronger redistributive effects.
