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...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.展开更多
The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and incr...The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.展开更多
目的分析风险评估联合计划-执行-检查-处理(plan-do-check-act,PDCA)循环法在多重耐药菌感染(multiple drug-resistant organism,MDRO)防控中的应用效果。方法选取2021年7月—2023年6月菏泽市中医医院重症加强护理病房(intensive care u...目的分析风险评估联合计划-执行-检查-处理(plan-do-check-act,PDCA)循环法在多重耐药菌感染(multiple drug-resistant organism,MDRO)防控中的应用效果。方法选取2021年7月—2023年6月菏泽市中医医院重症加强护理病房(intensive care unit,ICU)收治的患者360例,按照干预时间将2021年7月—2022年6月的180例患者作为对照组,2022年7月—2023年6月的180例患者作为研究组。对照组采取常规管理措施防控MDRO,研究组在其基础上采用风险评估联合PDCA循环法进行MDRO防控。比较2组MDRO防控措施的执行情况与MDRO的检出率。结果研究组的危急值报告、规范隔离、开具隔离医嘱、诊疗用品专用、诊疗时个人防护、手卫生、终末消毒的执行情况评分均高于对照组,差异有统计学意义(P<0.05)。研究组MDRO检出率为5.56%,低于对照组的12.22%(P<0.05)。结论风险评估与PDCA循环法联合应用可以进一步提升MDRO防控工作的执行情况,降低MDRO发生风险。展开更多
文摘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.
基金This paper is based on a research project financially supported by“Research on Cultivation of Big Data Thinking and Application Ability of University Undergraduates:Based on the Perspective of Digital Economy(GZJG20200203)”supported by Guizhou University of Finance and Economics“Teaching Quality and Teaching Reform Project(2019)”,entitled“Research on Teaching Reform of Property Insurance Courses under the Background of Big Data(2019JGZZC07)”supported by“Research on Legal Risks of Multinational Financial Leasing:Based on the‘One Belt One Road’Initiative(HB19FX022)”.
文摘The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.
文摘目的分析风险评估联合计划-执行-检查-处理(plan-do-check-act,PDCA)循环法在多重耐药菌感染(multiple drug-resistant organism,MDRO)防控中的应用效果。方法选取2021年7月—2023年6月菏泽市中医医院重症加强护理病房(intensive care unit,ICU)收治的患者360例,按照干预时间将2021年7月—2022年6月的180例患者作为对照组,2022年7月—2023年6月的180例患者作为研究组。对照组采取常规管理措施防控MDRO,研究组在其基础上采用风险评估联合PDCA循环法进行MDRO防控。比较2组MDRO防控措施的执行情况与MDRO的检出率。结果研究组的危急值报告、规范隔离、开具隔离医嘱、诊疗用品专用、诊疗时个人防护、手卫生、终末消毒的执行情况评分均高于对照组,差异有统计学意义(P<0.05)。研究组MDRO检出率为5.56%,低于对照组的12.22%(P<0.05)。结论风险评估与PDCA循环法联合应用可以进一步提升MDRO防控工作的执行情况,降低MDRO发生风险。
