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.

Shared and Service-oriented CNC Machining System for Intelligent Manufacturing Process

To improve efficiency, reduce cost, ensure quality effectively, researchers on CNC machining have focused on virtual machine tool, cloud manufacturing, wireless manufacturing. However, low level of information shared among different systems is a common disadvantage. In this paper, a machining database with data evaluation module is set up to ensure integrity and update. An online monitoring system based on internet of things and multi-sensors ＂feel＂ a variety of signal features to ＂percept＂ the state in CNC machining process. A high efficiency and green machining parameters optimization system ＂execute＂ service-oriented manufacturing, intelligent manufacturing and green manufacturing. The intelligent CNC machining system is applied in production. CNC machining database effectively shares and manages process data among different systems. The prediction accuracy of online monitoring system is up to 98.8% by acquiring acceleration and noise in real time. High efficiency and green machining parameters optimization system optimizes the original processing parameters, and the calculation indicates that optimized processing parameters not only improve production efficiency, but also reduce carbon emissions. The application proves that the shared and service-oriented CNC machining system is reliable and effective. This research presents a shared and service-oriented CNC machining system for intelligent manufacturing process.

The Impact of Tobacco Taxation Policy on Slim Cigarette Use and the Growing Popularity of Slim Cigarettes in China Since 2014

Introduction: In 2016, China became the largest market for slim cigarettes in the world, selling 68.945 billion sticks. The purpose of this study is to examine the impact of China’s 2015 tobacco taxation policy on slim cigarette consumption and the product’s market trends. Methods: Monthly data on the market share of slim cigarettes and their average price between January 2014 and June 2017 were used to show tobacco market trends and to estimate the impact of the 2015 tobacco tax increase on tobacco consumption. Segmented regression analysis was used to estimate the immediate effect of the 2015 tax policy and the time trends in consumption due to the policy change. Findings: After the tobacco tax increase was announced in May 2015, the market share of slim cigarettes initially decreased by 0.2117 (p = 0.067). However, by the third month after the policy change, consumption began to increase, and the market share of slim cigarettes was 1.6 times the normal increase over time. Slim cigarettes gained a 2.02% additional share by the second quarter of 2017 (from 2.58% to 4.60%), controlling for the price difference between slim cigarettes and regular cigarettes. The coefficient of the share and the price ratio (slim cigarettes/regular cigarettes) was ?0.7536 (p = 0.0044), suggesting that slim cigarettes are a substitute for regular cigarettes. Estimates also show that after the tax increase was implemented, consumption of slim cigarettes increased almost three times the normal consumption rate (0.0069 versus 0.0024). Conclusion: The slim cigarette industry in China has grown rapidly in recent years. The 2015 tax increase has had only minimal or short-term impact on reducing the growing popularity of slim cigarettes. Since slim cigarettes are a substitute for regular cigarettes, more empirical research is urgently needed to study the health impacts of slim cigarette use and the impact of tobacco control policies on slim cigarette consumption.

Service-oriented weapon systems of system portfolio selection method

Weapon system portfolio selection is an important combinatorial problem that arises in various applications,such as weapons development planning and equipment procurement,which are of concern to military decision makers.However,the existing weapon system-of-systems(SoS)is tightly coupled.Because of the diversity and connectivity of mission requirements,it is difficult to describe the direct mapping relationship from the mission to the weapon system.In the latest service-oriented research,the introduction of service modules to build a service-oriented,flexible,and combinable structure is an important trend.This paper proposes a service-oriented weapon system portfolio selection method,by introducing service to serve as an intermediary to connect missions and system selection,and transferring the weapon system selection into the service portfolio selection.Specifically,the relation between the service and the task is described through the service-task mapping matrix;and the relation between the service and the weapon system is constructed through the servicesystem mapping matrix.The service collaboration network to calculate the flexibility and connectivity of each service portfolio is then established.Through multi-objective programming,the optimal service portfolios are generated,which are further decoded into weapon system portfolios.

A Service-Oriented Architecture of Cyber-Physical System and Study on Two Key Issues

As the basis of designing and implementing a cyber-physical system (CPS), architecture research is very important but still at preliminary stage. Since CPS includes physical components, time and space constraints seriously challenge architecture study. In this paper, a service-oriented architecture of CPS was presented. Further, a two-way time synchronization algorithm for CPS service composition was put forward. And a formal method, for judging if actual CPS service meets space constraints, was suggested, which was based on space-π-calculus proposed. Finally, a case study was performed and CPS business process designed by the model and the proposed methods could run well. The application of research conclusion implies that it has rationality and feasibility.

Effect of contract choice on upstream carbon emission reduction considering carbon taxation

In order to curb the manufacturer’s product carbon emission levels, the leading retailer usually offers three contracts to the manufacturer, i.e., wholesale-price contract(WC), cost-sharing contract(CC) and revenue-sharing contract(RC). The results of implementing the three contracts are discussed and compared. The results reveal that as long as the government levies carbon taxations, all the three contracts can effectively stimulate the manufacturer to invest in carbon emission reduction. Among the three contracts, RC can achieve the highest level of carbon emission reduction of products and the maximum profits for both the manufacturer and retailer in a supply chain. However, the RC fails to reach the level of the centralized supply chain(CSC), thus it cannot coordinate the supply chain. The supply chain members’ contract choices are consistent. Both members prefer RC to the other two contracts. In order to effectively reduce the manufacturer’s carbon emission levels, the government should impose the highest carbon taxation level under RC, the medium carbon taxation level under CC, the lowest carbon taxation level under WC, and the same carbon taxation level as RC under the CSC.

Privacy Protection Framework with Defined Policies for Service-Oriented Architecture

Service-Oriented Architecture (SOA) is a computer systems design concept which aims to achieve reusability and integration in a distributed environment through the use of autonomous, loosely coupled, interoperable abstractions known as services. In order to interoperate, communication between services is very important due to their autonomous nature. This communication provides services with their functional strengths, but also creates the opportunity for the loss of privacy. In this paper, a Privacy Protection Framework for Service-Oriented Architecture (PPFSOA) is described. In this framework, a Privacy Service (PS) is used in combination with privacy policies to create privacy contracts that outline what can and cannot be done with a consumer’s personally identifiable information (PII). The privacy policy consists of one-to-many privacy rules, with each rule created from a set of six privacy elements: collector, what, purpose, retention, recipient and trust. The PS acts as an intermediary between the service consumer and service provider, to establish an unbiased contract before the two parties begin sending PII. It is shown how many Privacy Services work together to form the privacy protection framework. An examination of what current approaches to protecting privacy in an SOA environment is also presented. Finally, the operations the PS must perform in order to fulfill its tasks are outlined.

THE PROBLEMS AND MEDITATION OF PRACTICING NEWTAXATION SYSTEM PRACTICED IN FORESTRY

After the new taxation system was practiced, the burden of forestry taxation was increased generally. How to extricate oneself from a predicament, it needs to draft tax reduction by the government. The revenue of both forestry products and multiple management should be exempted from taxation, the timber products logs of forest industry shouldn’t be imposed added-value tax, 8 percent tax on special products of agriculture and forestry levied by enterprise acting for tax bureau should be is delayed to pratice, the fund of for silviculture shouldn’t be imposed duties as taxable service.

Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂

An agent-based service-oriented integration architecture for chemical process automation

In reality, traditional process control system built upon centralized and hierarchical structures presents a weak response to change and is easy to shut down by single failure. Aiming at these problems, a new agent-based service-oriented integration architecture was proposed for chemical process automation system. Web services were dynamically orchestrated on the internet and agent behaviors were built in them. Data analysis, model, optimization, control, fault diagnosis and so on were capsuled into different web services. Agents were used for service compositions by negotiation. A prototype system of poly(ethylene terephthalate) process automation was used as the case study to demonstrate the validation of the integration.

Describing Service-Oriented Architecture by Extended Darwin

Describing Service-Oriented Architecture （SOA） is critical in the development of Web based system, in this paper, an approach for describing SOA by extended Darwin is proposed. The requirements for describing SOA, which are different from that of ordinary architecture, are highlighted firstly, and then a solution for extending Darwin is presented. Using the extended Darwin, service components and connectors can be described explicit by the extended construct, as well as precise operational semantics of SOA by the π-calculus. Finally an example of supply-chain management system is given for manifesting the effect of the extended Darwin.

A Collaborative Framework for Mould Design Based on Service-Oriented Architecture

Aiming at improving the traditional object-oriented three-layer architecture for collaborative design, a service-oriented framework for mould design is established by adding a Web service layer to decoupling the direct linking of user interface to functional modules,making the system being platform independent and programming language independent,greatly facilitating the reuse of existing software and hardware resources. .NET technology is adopted to implement the framework. An example scenario is introduced to demonstrate how the system works.

Rapid Service-Oriented Business Process Generation Method Based on Ontology

Service-oriented business process generation is a key activity in the ServiceOriented Architecture(SOA)business lifecycle,and most of the other activities such as application execution depend on the business process being developed.After the business requirements are acquired,a developer has to use specific programming technologies to orchestrate web services to generate a deployable business process.It is time-consuming to specify all the business processes from lowlevel web services,especially for an enterprise that focuses on a series of similar businesses.This paper proposes a rapid service-oriented business process generation method with domain-specific assets specified in ontology systems.Assets with different levels of granularity are reused to refine the high level business process framework for executable business processes using the Business Process Executional Language(BPEL).The new methodology significantly simplifies service-oriented business process generation by reusing assets to construct business processes.A business process generation tool is also implemented to support the efficient visual design of SOA processes with the proposed method.This paper verifies the proposed method using a shipment tracking case.The studies show that the number of reusable assets increases significantly as these projects progress,and the business process generation speed also increases at the same time.

A Brief Analysis about the Public Property Attribute of the Fiscal and Taxation Law

From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwen liu once said： ＂the fiscal and taxation law is a very important law, it not only involves the entire country macro economic operation but also involves the interests of families and everyone＇s interests.＂This article will combine professor Jianwen Liu＇ s research results in the past two years, from the view of the field of law to discuss why the fiscal and taxation law known as public property.

Study on Construction of Service-oriented Government at Grass-roots Level and Development of Farmers' Professional Cooperatives

Features of farmers' professional cooperatives in China are introduced.The establishment of these organizations is spontaneous.Their operation shows self-government.And their targets are highly pertinent.Then,I analyze the existing problems in farmers' professional cooperatives and vacancy of government functions.These cooperatives are single in content,narrow in service field,not scientific in management mode,and low in efficiency.In addition,government policy support is not put in place for these cooperatives.In view of these situations,firstly,it is proposed to speed up construction of service-oriented government at grass-roots level and promote development of farmers' professional cooperatives.Secondly,it is suggested to set up awareness of service-oriented government and enhance guidance and service for farmers' professional cooperatives.Thirdly,we should increase financial support and guide these organizations to achieve a benign development.Fourthly,we should strengthen propaganda to raise popularity and influence power of these organizations.Fifthly,it is recommended to make clear the guidance and leading functions of regional supply and marketing cooperatives to raise service efficiency.Finally,we should establish scientific evaluation and incentive system to push forward healthy development of farmers' professional cooperatives.

The WTP Method as an Index of Taxation for Environmental Restoration in the City of Thessaloniki in Greece

The purpose of this study is to provide an evaluation of the possible criteria used by the people of Thessaloniki for the evaluation of public goods and the investigation of the benefits of the conservation and restoration of city structures affected by carbon monoxide.These benefits are expressed in monetary units by using the CVM(Contingent Valuation Method).The maintenance of the urban environment often entails excessive costs paid by the people through taxation.A city free of aesthetic pollution results in an increase in tourism.A portion of taxation paid by the citizens is allocated to cleaning the city.An increase in tourism provides the government with additional revenue through VAT(Value Added Taxes).The increase in the money supply is not significant enough to affect the inflation rate,but gives the government additional revenue for the maintenance of the city and additional resources to service the national debt.The evaluation of these public goods cannot be expressed in the private sector,so authors applied a modified version of the CVM which is a survey-based technique used in experimental economics.The study sample was 100 citizens of Thessaloniki.The objective of this study was to determine the citizens’of Thessaloniki WTP(Willingness To Pay)for this public goods.Furthermore,the objective of this study was to investigate the willingness of the citizens to pay more taxes for the conservation/restoration of building facades in the historic sectors of Thessaloniki.The main findings show that in a large proportion,28%of the interviewees are willing to pay,but those that are willing to pay significant amounts tend to prefer mild interventions to the buildings,while those(42%)that agree with minimal to null amount demand radical intervention.The latter group,also,considers any contribution of theirs to restoration as unfair,judging that this expenditure should be covered exclusively by the State.Last but not least,from a sociopsychological point of view,this attitude could be attributed to extreme personalities which tend to prefer more holistic and direct solutions(i.e.,no mixed strategy involving people and the State is acceptable by interviewees who considered themselves as having no further obligations after regular tax-paying);as a result,they think that the State is exclusively responsible to resolve the situation.

International Financial Investments, Double Taxation of Dividends and ＂Effective Taxation＂ in the Portuguese Tax System

The purpose of this paper is to analyze the tax treatment of dividends established in the Portuguese corporate income tax code. The tax code aims at eliminating double taxation, if certain conditions are met. However, if dividends received were not previously subject to effective taxation, the elimination of double taxation no longer applies. The meaning of effective taxation is not defmed nor quantified in the code. But it is of great importance to firms＇ tax planning. In this context, it is a quite important concept, and the paper will discuss it. The methodological approach is based on using a hypothetical situation where a group of finns＇ faces different dividend flows, from diverse origins, and how taxes affect the overall tax burden of the group. The paper highlights the negative implications of a legal void in a very important tax topic regarding dividend policy in holding companies. It shows a tax induced level of uncertainty in designing dividend policy, and how it hinders financial management of groups of firms. The main conclusion is that the lack of a legal or quantitative definition of what constitutes effective taxation is an important factor of tax complexity in planning intercompany dividend policy, and the concept should be revised in legal terms.

A study on fiscal and taxation policies for ecological compensation

It is pointed out that it is necessary to speed up the reform of ecological civilization system, promote green development and build a strategic plan for China. Ecological compensation is a management measure that regulates the balanced development of economy and ecological environment, and fiscal policy is an important means in ecological compensation. Based on the fiscal and taxation policies of ecological compensation, this paper draws on the current situation and existing problems of current ecological compensation machine in China from three aspects: fiscal expenditure, tax policy and charging policy, based on various theories of ecological compensation taxation policy at home and abroad. In the end, it makes relevant policy recommendations.

Estonian Taxation System and Innovation

The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low level of taxation, the policy of＂thin state policy＂ and a small share of public sector have influenced the macroeconomics of Estonia since its re-independence. The indirect taxes, especially the consumption taxes, are dominating in Estonian taxation system. The increase of tax burden a little more than 2% in 2009 through the increase of value added tax （VAT） and excises, and the pruning of income taxation benefits did not enlarge state budget in the same amount. The pruning of budget did not just decrease the internal market of the state very rapidly, but also decrease the incomes of the future periods, due to a big dominant of consumption taxes. The economic depression, which began in 2008, has demonstrated a week orientation of Estonian economy, threaten its taxation system on innovation. The amount of investments has essentially decreased than the decrease of GDP and state budget.

Accounting of Foreign Currencies： Difference in Exchange Transactions and Relation With Taxation of Indonesia （Case Study in Fishery Company）

Future need of globalization in business is no longer focused on the local transaction; instead, it has involved many countries so as to affect the exchange rate of rupiah against foreign currencies. As a result, differences in the exchange rate will lead to foreign exchange, be it a foreign exchange gain or foreign exchange losses. Exchange rate used at the beginning of the transaction is the exchange rate on the transaction, but in Indonesian currency transactions, what is often used is the exchange rate issued by the Directorate General of Taxation （DGT）. If at the end of the period, a balance of foreign currency still exists, then it will be adjusted using a fixed rate or an exchange rate of Central Bank of Indonesia. The results showed that the treatment of foreign exchange at the fishery company was using both the exchange rate allowed in the accounting and taxation regulations in Indonesia. The balance of transactions is related to export, be it a balance of accounts receivable on the sale of the outstanding balance of exports and export freight carried at the exchange rate adjustment of Central Bank of Indonesia, subsequent transactions relating to the purchase of imports were adjusted to a fixed exchange rate, which means that the balance payable on imports will continue to use the exchange rate at the beginning of the transaction