This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces...This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.展开更多
With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s en...With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.展开更多
'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang ...'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.展开更多
This paper analyzes the distribution of rural in the eastern, mid and western China and in five income tax and fee burden and income of the rural households groups from the lowest income group to the highest group fro...This paper analyzes the distribution of rural in the eastern, mid and western China and in five income tax and fee burden and income of the rural households groups from the lowest income group to the highest group from 1986 to 1999. After the analyses, the paper thinks that the distribution of tax and fee between the rural households is inequitable whatsoever it is in the different income groups or in the different regions. The higher the income of the rural household is, the lighter the rural tax and fee burden is. The poorer the rural household is, the heavier the tax and fee burden of the rural household is. The more developed the economy of the region is, the less the rural tax and fee burden of rural household is. In the region that the agriculture is the leading industry, the rural tax and fee burden of the rural household is heavier than that in the region that the agriculture is not dominant. All mentioned above show the regressive characters of the agricultural taxation in rural China. At present the distribution of rural tax and fee burden between the rural household is inequitable.展开更多
With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been partic...With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia.展开更多
基金This paper was prepared for the 25th International Conference of Agricultural Economists, August 16-22, 2003, Durban, South Africa. This project is financed by the National Natural Science Foundation of China （70173016） and Shanxi Province Soft Science Research Program （011002）. During the research, we have obtained the full support of Shanxi Province, Zhejiang Province and National Rural Fixed 0bservation Network 0ffice. We hereby show our thanks to all of them.
文摘This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.
基金the National Natural Science Foundation of China(No.70941021)
文摘With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.
文摘'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.
文摘This paper analyzes the distribution of rural in the eastern, mid and western China and in five income tax and fee burden and income of the rural households groups from the lowest income group to the highest group from 1986 to 1999. After the analyses, the paper thinks that the distribution of tax and fee between the rural households is inequitable whatsoever it is in the different income groups or in the different regions. The higher the income of the rural household is, the lighter the rural tax and fee burden is. The poorer the rural household is, the heavier the tax and fee burden of the rural household is. The more developed the economy of the region is, the less the rural tax and fee burden of rural household is. In the region that the agriculture is the leading industry, the rural tax and fee burden of the rural household is heavier than that in the region that the agriculture is not dominant. All mentioned above show the regressive characters of the agricultural taxation in rural China. At present the distribution of rural tax and fee burden between the rural household is inequitable.
文摘With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia.
