The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences....The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.展开更多
This study examines generational differences in media use based on pooled-data analysis of CGSS(Chinese General Social Survey)2010-2015.In order to show a full picture of the substitutability between new and old media...This study examines generational differences in media use based on pooled-data analysis of CGSS(Chinese General Social Survey)2010-2015.In order to show a full picture of the substitutability between new and old media,the study brings age heterogeneity of respondents and time effect into consideration.This study distinguishes four generations based on the year of birth,with the“newspaper generation”(people who born before 1969),“broadcast generation”(1970-1979),“TV generation”(1980-1989),and“Internet generation”(born after 1990)and aims to explore whether generations differ in their frequency of media use.The research analyses five-year pooled data CGSS 2010-2015(CGSS 2014 data is missing)to examine the influence of Internet on old media among different birth cohorts and how this effect changes over time.New media refers to the Internet;old media includes newspaper,broadcast,and television.The results are summarized as follows:First,for the“newspaper generation”,“broadcast generation”,and“TV generation”,Internet heavy users are usually more willing to use newspaper and broadcast as well.Internet heavy users are information seekers.They have a strong need of information and usually are involved in multi-tasking media activities.Nevertheless,only the Internet heavy users in“TV generation”will regard TV as another channel to get more information,which indicates that generations may adopt specific patterns of media use when they are young and remain faithful to those throughout their lifespans.“TV generation”have a stronger attachment to television than their previous and later generation.Second,in terms of the time effect,the empirical data proved that the broadcast shows a stronger vitality in digital age compared with newspaper and television.The frequency of broadcast use does not drop significantly until 2015.However,the frequency of newspaper and television use has shown a significant downward trend since 2011.Third,for the“Internet generation”,the use of the Internet has no effect on the use of other media.Even Internet heavy user,the one who has strong need of information,would not choose other media to search more information.This suggests that these digital natives would rather confine themselves to the Internet cocoon than collect new information through old channels.This study provides new insight to understand the current media ecology.The relationship between the new and the old media is a changeable and dynamic process and cannot be simply understood as“more-more”or“more-less”relationship.展开更多
文摘The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.
文摘This study examines generational differences in media use based on pooled-data analysis of CGSS(Chinese General Social Survey)2010-2015.In order to show a full picture of the substitutability between new and old media,the study brings age heterogeneity of respondents and time effect into consideration.This study distinguishes four generations based on the year of birth,with the“newspaper generation”(people who born before 1969),“broadcast generation”(1970-1979),“TV generation”(1980-1989),and“Internet generation”(born after 1990)and aims to explore whether generations differ in their frequency of media use.The research analyses five-year pooled data CGSS 2010-2015(CGSS 2014 data is missing)to examine the influence of Internet on old media among different birth cohorts and how this effect changes over time.New media refers to the Internet;old media includes newspaper,broadcast,and television.The results are summarized as follows:First,for the“newspaper generation”,“broadcast generation”,and“TV generation”,Internet heavy users are usually more willing to use newspaper and broadcast as well.Internet heavy users are information seekers.They have a strong need of information and usually are involved in multi-tasking media activities.Nevertheless,only the Internet heavy users in“TV generation”will regard TV as another channel to get more information,which indicates that generations may adopt specific patterns of media use when they are young and remain faithful to those throughout their lifespans.“TV generation”have a stronger attachment to television than their previous and later generation.Second,in terms of the time effect,the empirical data proved that the broadcast shows a stronger vitality in digital age compared with newspaper and television.The frequency of broadcast use does not drop significantly until 2015.However,the frequency of newspaper and television use has shown a significant downward trend since 2011.Third,for the“Internet generation”,the use of the Internet has no effect on the use of other media.Even Internet heavy user,the one who has strong need of information,would not choose other media to search more information.This suggests that these digital natives would rather confine themselves to the Internet cocoon than collect new information through old channels.This study provides new insight to understand the current media ecology.The relationship between the new and the old media is a changeable and dynamic process and cannot be simply understood as“more-more”or“more-less”relationship.
