Taxing sugar-sweetened beverages in China:By volume or sugar content? A consumer welfare approach

Using scanner data on the consumption of packaged liquid beverages by Chinese urban households,we estimated the price elasticity of various beverages and compared the effects of volume-based versus sugar-content-based taxation strategies on consumer welfare.Compared to the volume-based tax,the sugar-content-based beverage tax was predicted to cost less in compensating variation under the same amount of sugar reduced,indicating that taxation based on sugar content may be more efficient in preserving consumer welfare.Further comparison across different socioeconomic groups reveals that,given current beverage consumption status in China,the efficiency advantage of the sugar-content-based taxation strategy is more pronounced than that of the volume-based taxation.Our conclusions can provide insights for the food industry and the government to reduce the sugar content in beverages.

Taxing Your Second Life

The government has started taxing the profits on virtual currency trading in the real

Transfer Pricing,Taxing Rights over Cross-Border Sales Income and the OECD Two-Pillar Response

The confluence of several factors including government fiscal pressures and growing opportunities for tax minimization in a digital economy prompted the OECD to embark on a program to reduce base erosion and profit shifting(BEPS).At the same time,countries became increasingly unhappy about international tax rules that left them unable to impose income taxes on companies earning profits by selling to customers inside their country without establishing a taxable presence there.The frustration led to unilateral responses that prompted the OECD to develop proposals to address this problem as well.The OECD’s proposals to reduce profit shifting and enhance taxing rights of sales destination countries evolved into what are now known as Pillar One and Pillar Two international tax reforms.This paper provides an overview of the operation of each of the Pillars and notes the limitations that prevent them from addressing the underlying causes of profit shifting and providing full taxing rights to sales destination jurisdictions.

Taxing Digital Economy:A Critical View around the GloBE(Pillar Two)

The Organisation for Economic Co-operation and Development(OECD)proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century.Based on a two-pillar approach,Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion(GloBE)provisions that are aimed at introducing a worldwide minimum tax.In this article,a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy.As compared to base erosion and profit shifting(BEPS),it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation,both in terms of amendments to domestic law and conflicts with tax treaties.

沉默MPZL1调控β-catenin对A549/Tax细胞干性及耐药性的影响

目的探讨髓磷脂蛋白零样蛋白1(MPZL1)沉默后是否通过调控β-catenin表达对A549/Tax耐药性和细胞干性产生影响。方法采用不同浓度阿霉素和紫杉醇处理A549和A549紫杉醇耐药性(A549/Tax)细胞,观察两种细胞的耐药性差异。实时荧光定量聚合酶链式反应(qRT-PCR)和Western blot检测A549和A549/Tax细胞中MPZL1的表达量差异。对A549/Tax细胞沉默或者过表达MPZL1,进一步将细胞分为对照(control)组、短发卡RNA阴性对照(sh-NC)组、MPZL1沉默(sh-MPZL1)组、过表达阴性对照(OE-NC)组、MPZL1过表达(OE-MPZL1)组,运用细胞计数试剂盒8(CCK-8)和平板克隆实验分别检测MPZL1的表达变化对A549/Tax细胞增殖和克隆形成能力的影响。Western blot检测Wnt/β-catenin抑制剂XAV939和激活剂CHIR-99201处理细胞后,不同蛋白的表达变化。结果A549/Tax细胞对阿霉素和紫杉醇的半数抑制浓度(IC 50)较A549细胞明显增加(P<0.01)。MPZL1在A549/Tax中呈更高的表达趋势。MPZL1敲除后A549/Tax对阿霉素和紫杉醇的IC 50分别为2.731 mg/ml和4.939μg/ml,较阴性对照组的4.541 mg/ml和13.55μg/ml降低(P<0.01)。CCK-8和克隆形成实验结果显示,MPZL1敲除抑制肺癌A549/Tax细胞的增殖活力和克隆形成能力(P<0.05);Western blot结果显示,与阴性对照组相比,MPZL1、肿瘤干性相关蛋白(CD44和CD133)、多药耐药蛋白1(MDR1)、肺耐药相关蛋白(LRP)和β-catenin在sh-MPZL1中的表达水平明显减少(P<0.01)。此外,XAV939可抑制MPZL1、CD44、CD133、MDR1、LRP和β-catenin的表达。CHIR-99201处理细胞后部分逆转敲除MPZL1对上述蛋白的抑制作用。结论MPZL1在肺癌A549/Tax细胞中高表达。敲除MPZL1可抑制肿瘤干性和细胞增殖,增强肺癌A549/Tax细胞对阿霉素和紫杉醇的敏感性。

Attention Markets of Blockchain-Based Decentralized Autonomous Organizations

The attention is a scarce resource in decentralized autonomous organizations(DAOs),as their self-governance relies heavily on the attention-intensive decision-making process of“proposal and voting”.To prevent the negative effects of pro-posers’attention-capturing strategies that contribute to the“tragedy of the commons”and ensure an efficient distribution of attention among multiple proposals,it is necessary to establish a market-driven allocation scheme for DAOs’attention.First,the Harberger tax-based attention markets are designed to facilitate its allocation via continuous and automated trading,where the individualized Harberger tax rate(HTR)determined by the pro-posers’reputation is adopted.Then,the Stackelberg game model is formulated in these markets,casting attention to owners in the role of leaders and other competitive proposers as followers.Its equilibrium trading strategies are also discussed to unravel the intricate dynamics of attention pricing.Moreover,utilizing the single-round Stackelberg game as an illustrative example,the existence of Nash equilibrium trading strategies is demonstrated.Finally,the impact of individualized HTR on trading strategies is investigated,and results suggest that it has a negative correlation with leaders’self-accessed prices and ownership duration,but its effect on their revenues varies under different conditions.This study is expected to provide valuable insights into leveraging attention resources to improve DAOs’governance and decision-making process.

Scenario analysis of the Indonesia carbon tax impact on carbon emissions using system dynamics modeling and STIRPAT model

This study aims to develop a system dynamic(SD)forecasting model based on the STIRPAT model to forecast the effect of an IDR 30 per kg CO_(2)e carbon tax on carbon emissions,estimate future carbon emissions under ten scenarios,without and with the carbon tax,and estimate the environmental Kuznets curve(EKC)to predict Indonesia’s carbon emission peak.Carbon emission drivers in this study are decomposed into several factors,namely energy structure,energy intensity,industrial structure,GDP per capita,population,and fixed-asset investment.This study included nuclear power utilization starting in 2038.The research gaps addressed by this study compared to previous research are(1)use of the ex-ante approach,(2)inclusion of nuclear power plants,(3)testing the EKC hypothesis,and(4)contribution to government policy.The simulation results show that under the carbon tax,carbon emissions can be reduced by improving renewable energy structures,adjusting industrial structures to green businesses,and emphasizing fixed asset investment more environmentally friendly.Moreover,the result approved the EKC hypothesis.It shows an inverse U-shaped curve between GDP per capita and CO_(2)emissions in Indonesia.Indonesia’s fastest carbon emission peak is under scenario seven and is expected in 2040.Although an IDR 30 per kg CO_(2)e carbon tax and nuclear power will take decades to reduce carbon emissions,the carbon tax can still be a reference and has advantages to implement.This result can be a good beginning step for Indonesia,which has yet to gain experience with a carbon tax that can be implemented immediately and is helpful to decision-makers in putting into practice sensible measures to attain Indonesia’s carbon emission peaking.This research provides actionable insights internationally on carbon tax policies,nuclear energy adoption,EKC dynamics,global policy implications,and fostering international cooperation for carbon emission reductions.

A hybrid trade-old-for-new and trade-old-for-remanufactured supply chain with carbon tax

Facing serious environmental problems,governments and manufacturers are taking action to reduce carbon emissions.Among these endeavors,carbon tax policy are widely adopted by governments,and trade-old-for-new(TON)and trade-old-for-remanufactured(TOR)are offered by manufacturers and subsidized by governments.To explore the effects of remanufacturer competition and carbon tax on the manufacturer’s TON and TOR decisions and the environment,we formulate three profit maximization models and present some theoretical and numerical analyses.The results show that,under the remanufacturer competition and carbon tax,the manufacturer’s optimal price and production decisions mainly depend on consumer willingness and carbon tax rate.A higher consumer willingness to manufacturer’s remanufactured products will decrease the demand for the manufacturer’s TON,but it always increases the demand for the manufacturer’s TOR.A higher consumer willingness to remanufacturer’s products will not affect the demand for the manufacturer’s TON;however,it will reduce the demand for manufacturer’s TOR.In addition,we find that a higher carbon tax rate always reduces total carbon emission reduction,and that it may increase the manufacturer’s profit due to the increase in TOR demand.

基于数据挖掘技术的税务风险检测方法评述

Tax risk behavior causes serious loss of fiscal revenue,damages the country’s public infrastructure,and disturbs the market economic order of fair competition.In recent years,tax risk detection,driven by information technology such as data mining and artificial intelligence,has received extensive attention.To promote the high-quality development of tax risk detection methods,this paper provides the first comprehensive overview and summary of existing tax risk detection methods worldwide.More specifi-cally,it first discusses the causes and negative impacts of tax risk behaviors,along with the development of tax risk detection.It then focuses on data-mining-based tax risk detection methods utilized around the world.Based on the different principles employed by the algorithms,existing risk detection methods can be divided into two categories:relationship-based and non-relationship-based.A total of 14 risk detection methods are identified,and each method is thoroughly explored and analyzed.Finally,four major technical bottlenecks of current data-driven tax risk detection methods are analyzed and discussed,including the difficulty of integrating and using fiscal and tax fragmented knowledge,unexplainable risk detection results,the high cost of risk detection algorithms,and the reliance of existing algorithms on labeled information.After investigating these issues,it is concluded that knowledge-guided and datadriven big data knowledge engineering will be the development trend in the field of tax risk in the future;that is,the gradual transition of tax risk detection from informatization to intelligence is the future development direction.

TAX1BP1 and FIP200 orchestrate non-canonical autophagy of p62 aggregates for mouse neural stem cell maintenance

Autophagy plays a pivotal role in diverse biological processes,including the maintenance and differentiation of neural stem cells(NSCs).Interestingly,while complete deletion of Fip200 severely impairs NSC maintenance and differentiation,inhibiting canonical autophagy via deletion of core genes,such as Atg5,Atg16l1,and Atg7,or blockade of canonical interactions between FIP200 and ATG13(designated as FIP200-4A mutant or FIP200 KI)does not produce comparable detrimental effects.This highlights the likely critical involvement of the non-canonical functions of FIP200,the mechanisms of which have remained elusive.Here,utilizing genetic mouse models,we demonstrated that FIP200 mediates non-canonical autophagic degradation of p62/sequestome1,primarily via TAX1BP1 in NSCs.Conditional deletion of Tax1bp1 in fip200hGFAP conditional knock-in(cKI)mice led to NSC deficiency,resembling the fip200hGFAP conditional knockout(cKO)mouse phenotype.Notably,reintroducing wild-type TAX1BP1 not only restored the maintenance of NSCs derived from tax1bp1-knockout fip200hGFAP cKI mice but also led to a marked reduction in p62 aggregate accumulation.Conversely,a TAX1BP1 mutant incapable of binding to FIP200 or NBR1/p62 failed to achieve this restoration.Furthermore,conditional deletion of Tax1bp1 in fip200hGFAP cKO mice exacerbated NSC deficiency and p62 aggregate accumulation compared to fip200hGFAP cKO mice.Collectively,these findings illustrate the essential role of the FIP200-TAX1BP1 axis in mediating the non-canonical autophagic degradation of p62 aggregates towards NSC maintenance and function,presenting novel therapeutic targets for neurodegenerative diseases.

Enhancing Renewable Energy Integration:A Gaussian-Bare-Bones Levy Cheetah Optimization Approach to Optimal Power Flow in Electrical Networks

In the contemporary era,the global expansion of electrical grids is propelled by various renewable energy sources(RESs).Efficient integration of stochastic RESs and optimal power flow(OPF)management are critical for network optimization.This study introduces an innovative solution,the Gaussian Bare-Bones Levy Cheetah Optimizer(GBBLCO),addressing OPF challenges in power generation systems with stochastic RESs.The primary objective is to minimize the total operating costs of RESs,considering four functions:overall operating costs,voltage deviation management,emissions reduction,voltage stability index(VSI)and power loss mitigation.Additionally,a carbon tax is included in the objective function to reduce carbon emissions.Thorough scrutiny,using modified IEEE 30-bus and IEEE 118-bus systems,validates GBBLCO’s superior performance in achieving optimal solutions.Simulation results demonstrate GBBLCO’s efficacy in six optimization scenarios:total cost with valve point effects,total cost with emission and carbon tax,total cost with prohibited operating zones,active power loss optimization,voltage deviation optimization and enhancing voltage stability index(VSI).GBBLCO outperforms conventional techniques in each scenario,showcasing rapid convergence and superior solution quality.Notably,GBBLCO navigates complexities introduced by valve point effects,adapts to environmental constraints,optimizes costs while considering prohibited operating zones,minimizes active power losses,and optimizes voltage deviation by enhancing the voltage stability index(VSI)effectively.This research significantly contributes to advancing OPF,emphasizing GBBLCO’s improved global search capabilities and ability to address challenges related to local minima.GBBLCO emerges as a versatile and robust optimization tool for diverse challenges in power systems,offering a promising solution for the evolving needs of renewable energy-integrated power grids.

Effect of Property Tax on Optimization and Upgrading of Industrial Structure

China's economic growth and economic development has entered a new stage,and the optimization and upgrading of industrial structure is the core driving force for China to achieve high-quality economic development during the"14 th Five-Year Plan"period.Property tax has a conductive effect on the upgrading of industrial structure.Therefore,from the perspective of property tax and industrial structure adjustment and the relationship between them,this study summarizes the relevant research of domestic and foreign scholars.On the basis of the research,the paper puts forward some relevant policy suggestions on improving China's property tax and promoting the optimization and upgrading of China's industrial structure.

Cumulative Effect of Debt and Tax on Firm Value:Optimal Capital Structure Theories in the Light of EMM

We have shown that cornerstone articles considering effects of corporate debt on the firm value and constituting the basis of the trade-off theory of capital structure are wrong.Their main mistake is in ignoring the business securing expenses(BSEs).In the framework of the extended Merton model(EMM),we consider the cumulative effect of debt and corporate taxes on the firm value and its survival,in other words,we revisit Modigliani-Miller Proposition 3(MMP3).We show that(1)debt affects the firm value and its survival,(2)this effect is negative,diminishing the firm value and its chances to survive,(3)the pressure increases as the debt grows provoking the firm’s default,(4)the main factors depressing the levered firm are its debt payments added to the BSEs of the identical unlevered firm and the length of debt maturity,(5)corporate taxes cause development of positive skewness in the asset distribution,but do not affect the location of this distribution in the asset axis.The presented model helps estimate the consequences of choosing this or that level of debt in the presence of corporate taxes and can make a useful instrument for practicing financial managers.

Exploring Corporate Tax Compliance in the Era of Digital Tax Collection and Administration:Insights from the“Golden Tax Phase Four”Project

This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.

Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses

This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally,aiming to reveal the advantages and disadvantages of the current system.After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy,this article proposes a set of innovative tax preferential strategies based on theoretical foundations.By developing these innovative strategies and clarifying their implementation paths,the aim is to promote the sustainable and healthy development of small-scale individual businesses,thereby fostering comprehensive socio-economic progress.The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.

Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.

Research on Tax Risk Regulation and Strategic Management in the Context of Big Data

With the rapid development of big data,big data has been more and more applied in all walks of life.Under the big data environment,massive big data provides convenience for regional tax risk control and strategic decision-making but also increases the difficulty of data supervision and management.By analyzing the status quo of big data and tax risk management,this paper finds many problems and puts forward effective countermeasures for tax risk supervision and strategic management by using big data.

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.

抗战前山西农村经济状况及其经济关系

抗战前中国处在半殖地半封建社会,山西农村自然经济遭到破坏资本主义商品经济有了发展,表现为经济作物产量增加,工场手工业发展,农产品商品率提高,小农经济分化,部分劳力流入城市。但封建经济仍占优势,地主富农经济仍占统治地位,并与官僚资本、高利贷资本结合一起剥削农民。农民忍受着地租,高利贷、捐税等残酷剥削,农民与地主阶级的经济矛盾不断地加深着。

Tax基因表达细胞系的建立及其生物学活性的初步研究

本研究旨在建立成人T细胞白血病病毒-1(HTLV-1)的tax基因表达细胞系,并对其生物学特性进行初步研究。利用脂质体将真核表达载体pCMV-tax和空载体pCMV-neo-Bam转入T淋巴细胞系(JurkatE 6-1)细胞,用G418筛选出稳定表达tax基因的T细胞系TaxP和表达tax阴性细胞系TaxN。用RT-PCR检测LAT、SLP-76、ZAP-70和NF-κB(p65)mRNA的表达。将pNF-κB-Luc报告基因质粒分别转染入TAX蛋白阳性和空载细胞后,检测细胞内NF-κB的活性。用流式细胞仪检测CD25,CD69分子的表达。结果表明:用G418筛选出稳定转染tax基因的Jurkat细胞株,经检测RNA转录水平获得了tax稳定表达的转染细胞;RT-PCR显示,与TaxN细胞LAT相比TaxP细胞的ZAP-70,SLP-76和NF-κB表达增高(p<0.05);pNF-κB-Luc报告基因检测显示,TaxP细胞中NF-κB的活化程度明显提高(p<0.01);流式细胞仪检测显示,TAX能够促进T细胞表面CD69,CD25分子的表达。结论:建立了tax基因表达细胞系,TAX蛋白能够促进T细胞的活化和激活NF-κB通路。