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.

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.

Co-expression of HBZ,TAX and FOXp3 and HTLV-1-associated myelopathy/tropical spastic paraparesis development in HTLV-1-infected individuals:A systematic review

Human T-cell lymphotropic virus type 1(HTLV-1)is associated with the development of HTLV-1-associated myelopathy/tropical spastic paraparesis(HAM/TSP).It has been reported that the HTLV-1 proteins(specifically TAX and HBZ)can modulate FOXp3,resulting in an immune imbalance that can favor the progression of HAM/TSP.This review aims to summarize the literature in order to clarify the relationship between the expression of HTLV-1 m RNAs and/or viral proteins(TAX and HBZ)with the expression of mRNA and/or protein FOXp3 and their correlation with HAM/TSP development.This systematic review was conducted according to the recommendations of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis.The search strategy was performed on the Medical Literature Analysis and Retrieval System Online and Latin American and Caribbean Literature in Health Sciences Platform using subject descriptors.After screening,six articles were included in this review.The studies suggested that TAX and HBZ have a directly proportional correlation with FOXp3 in individuals with HAM/TSP,which also presented an increased expression of FOXp3 compared to asymptomatic controls and/or healthy donors.This systematic review indicates that TAX and HBZ can interact with FOXp3 and that interaction may influence HAM/TSP development.

An Assessment of China's New Round of Reform of the Fiscal and Taxation Systems

Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.

Contribution of the Tobacco Tax to the Financing of Health Systems in Democratic Republic of the Congo

Tobacco is an illicit product sold in the world and involves fatal communicable diseases and deaths. In several countries, tobacco revenue contributes to the health of victims. This study aimed to evaluate the contribution of tobacco taxes to the financing of the health system in Democratic Republic of the Congo (DRC) during the period of 3 years (from 2019 to 2021) in order to give some suggestions. A descriptive literature review on the tobacco tax was conducted from three tobacco tax collection services: the services of the General Secretariat of Health in DRC (SGSH), the Program of the National Health Account (PNHA) and the General Direction of Customs and Assizes (GDCA). The analysis revealed that no retrocession and no activity covered by the tax collected on tobacco does not contribute to the financing of the health sector, in order to reduce the burden of households already impoverished by diseases caused by tobacco.

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.

Tax System for Foreign-invested Enterprises

In line with the deepening and extensive reform and opening up, China’s tax system for foreign-invested enterprises has been established and developed step by step. Hao Zhaochen, director of the department dealing with foreign-invested enterprises in the State Administration of Taxation summarized the system and preferential policies as explained in the following. The system was set up following three basic principles, namely, maintaining state rights and interests, serving the policy of opening up and observing international practices.

Consequences of Tax Rate Decrease in Polish Tax System

After a transition from the central planning into a market economy, Poland was compelled to implement a new tax system. It was based on income taxes and turnover （especially value added） taxes. Primarily income taxes had high tax rates. In corporate tax the rate was proportional and at the beginning amounted to 40%. For natural persons the taxation had a progressive tendency. The tax rates amounted to 21%, 33% and 45% respectively with very low limits of income, which resulted in changing the rate. Since the beginning of 1991 and 1992 till now the tax rates have been decreased significantly. Now the tax rates amount to 18% and 32% respectively with high level of income, which results in changing the rate. The question arises whether such changes were really effective for the central budget. The article formulates and verifies a hypothesis assuming that lowering the rates was justified by the contemporary ＂fashion＂ rather than economic reasons. According to financial aspects, the impact of lower rates on the central budged will be examined.

An Empirical Study on the Cadre Responsibility System of Local Government in China

Based on nationally representative panel data, this paper examines the content and evolution of China＇s cadre responsibility system at county-township and township- village levels. Our findings suggest that, with abolition of agricultural tax, there has been a series of changes in the focus of evaluation both at county-township and township-village levels. In county-township evaluation system, importance of economic development and social stability grew but fiscal pressure did not weaken; while in township-village system, original indicator of fiscal pressure became less important. Meanwhile, by enhancing ＂veto＂ indicator of evaluation on village cadres, township government attempted to cascade the pressure of social stability to village administration. Although central government has initiated a series of reforms on agriculture, countryside and farmers, county and township governments did not pay more attention to rural infrastructure. In addition, county government paid less and less attention to farmers＇ income growth.

CHINA'S TAX SYSTEM REFORM

Since the beginning of 1994,Chinahas conducted a series of majorreform of the systems of taxation,finance,foreign trade and investment,achieving remarkable progress,whichhas played a good role in promotingthe establishment and developmentof the socialist market economic system.Not long ago,Xiang Huaicheng,DeputyDirector-General of the State TaxationBureau,made an introduction to thestate of China’s tax system reform anddevelopment trend to Chinese andforeign reporters.

China's New Tax System Benefits Foreign Investors

To meet the requirements of a socialist market economy and overcome the inherent sharp contradictions of the former taxation system, China began reforming the structure of its tax system this year. The structural reform has been carried out under theguidelines of unifying the tax law, creating equal treatment, simplifying the tax system, building up a rational tax revenue sharing system, redressing distribution relationships, standardizing the mode

Evaluation Research on Property Tax System in China

The reform of tax sharing system has made achievements from 1994 to now, but it also causes the lack of main tax category in local-tax system. Meanwhile, the disadvantage of property tax system in China exacerbates the dilemma of local finance, which can＇ t play the role of regulating real estate market. As the main content of real-estate tax reform, house property tax reform has been widely concerned and discussed since 2003. The paper analyzes the characteristics and disadvantages of the existing real-estate tax in China and the real-estate tax reform in Shanghai and Chongqing. The analysis indicates that the perfect real-estate tax has been established in China, but it is in the exploration stage.

Research of tax system under fair tax perspective

As a whole society increasingly widespread concern in livelihood issues, at the growing disparity in income gap today, how to achieve a fair distribution of income, build a harnaonious society and realize common prosperity has become a major problem in China＇s economic reform, which needs to be solved. Taxation as an important means of macroeconomic control the government, has a unique role to adjust income distribution and narrow the income gap. Taxation can not be replaced by other policies, the development of which has been confirmed by the practice in developed market economies of Western countries. In order to improve the distribution of income inequality in our country, we need to regulate the initial distribution and redistribution. Therefore, limiting public power, strengthening monopoly regulation and standardizing the labor market are the key, while the macro-control means, such as taxes, transfer payments and social security should be widely adopted. Practice during our transition period shows that adjusting personal income distribution through the tax system is an important part of the government＇s public policy, but also an objective requirement of building a socialist harmonious society.

A Promising Distance-Based Gasoline Tax Charging System Based on Spatio-Temporal Grid Reservation in the Era of Zero-Emission Vehicles

Fuel taxes are still a primary funding source for the development and maintenance of transportation infrastructure. Such a tax is collected as a flat fee from the importer or producer of the taxable fuel product. Fuel-efficiency improvements and the adoption of zero-emission vehicles result in a continuous decrease in gasoline tax revenues. This paper proposes a novel distance-based alternative method to replace current gasoline tax collection systems in Japan by providing a software architecture platform. In this platform, we utilize driving information gathered via communication mechanisms installed in connected automated vehicles to develop a system that collects gasoline tax based on reserving spatio-temporal grids. Spatio-temporal sections are created by dividing space and time into equal grids and a designated tax charge is assigned. Connected automated vehicles reserve a planned travel route in advance and travel based on reservation information. The performance evaluation results indicate that the proposed system adequately reserves the requested grids and accurately collects gasoline taxes based on a spatio-temporal grid with minimum communication time and no data package loss. The proposed method is based on micro travel distance charges, which generates gasoline tax revenue by 5.7 percent for model year 2022 and 21.8 percent for model year 2030 as compared to the current flat-fee system.

Brief Talk on China＇s Carbon Tax System-Based on Lowcarbon Thermal Power Project

China has surpassed America and became the biggest greenhouse gases emission country in the world in 2008.1t is an urgent need for China to actively respond to climate change and promote energy conservation.This paper bases on the above facts, studies the carbon tax, which is an effective policy, designs an carbon tax system for China and analyzes the advantages of carbon tax, thus providing some reference for promoting the development of low-carbon thermal power project.

Study on the Greening Path of Chinese Tax System under the Concept of Sustainable Development

Excessive pursuit of rapid economic growth has led to serious damage to China's ecological environment,in order to avoid the further deterioration of the environment,China in the concept of sustainable development under the guidance of the economic development mode to make adjustments.This paper takes the greening path of China's tax system as the research object,and based on the perspective of sustainable development,explores the current construction status and existing problems of China's"green tax system".

The Current System of Personal Income Tax Calls for Prompt Revision

BEIJING’S revenue from personal income tax in 2001 was 8 billion yuan, an increase of 42 percent, and the amount of tax received from high-income earners increased 2.6 fold. From September to November 2001, high-income earners paid taxes of 60 million yuan they had previously evaded. In the first half of 2002, Beijing defined its key taxpayers, that is, those with an annual income exceeding 100,000 yuan. According to this definition, the tax-paying situation of at least 30,000 people is under control. Revisions to the Individual Income

Reliability of Power System Integrated with Wind Generation Considering Carbon Tax

This paper proposes a method to evaluate the reliability of power system with different capacities of wind power while considering carbon tax. The proposed method is a hybrid approach which combines Frequency and Duration (F&D) method and Monte Carlo Simulation (MCS) method. MCS method is used to achieve a model to simulate the random status of power system. Also, the proposed method is applied on the IEEE 14-bus test system to investigate the effects of integrating different capacities of wind energy to the reliability of power system with considering carbon tax.

Research on The System of Chinese Cosmetic Consumption Tax

With the continuous improvement of people＇s income level,cosmetic industry developes rapidly in China.The author carried out a research on the current consumption tax policy of cosmetics,taking the increasingly serious consumption spillover phenomenon as the breakthrough point and found that there are some problems in the tax rate and the way of collection. The author also expounded the necessity of the reform of the consumption tax from several aspects.First, consumption spillover causes crime and fake products damage consumers＇ interests.Second, the loss of financial revenue and the general trend of economic globalization require the reform of tax policy.

Problems of Personal Income Tax System and Suggestions： from Function of Tax Adjustment Income Gap

China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.