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.

Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

Editorial: Special subject on the mechanical behavior of thermal protection materials and structures

The thermal protection materials and structures are widely used in hypersonic vehicles for the purpose of thermal insulation, and their mechanical behavior is one of the key issues in design and manufacture of hypersonic vehicles. It is our great pleasure to present the seven papers in this special subject of Theoretical ＆ Applied Mechanics Letters （TAML） and introduce the recent progresses on the mechanical behavior of thermal protection materials and structures by the authors.

The Financial Structure of Italian Companies

The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the theoretical hypothesis or expanding variables considered, likewise, on an empirical level, researchers provide survey, which contributions aimed at increasing the understanding of the phenomenon as a whole, considering the possible events in the variety and variability of firms. In particular, one of the most debated topics in the literature regards the existence or absence of relationship between the choices of financial structure and firm value, or the determination of an optimal leverage for the value. Therefore, the attention of researchers has focused on the identification of relationship between debt and equity that maximizes firm＇s performance and meet shareholders＇ expectations in terms of return on capital employed for the same risk. Hence, the aim of this paper is to provide another piece to the cognitive complexity of the phenomenon, focusing the research on Italian firms, given the importance of leverage in the financial structure of Italian firms. The methodology used is based on the analysis conducted using the Mediobanca database aggregated sector by sector to identify the main determinants of financial structure. The conclusion is that it is not possible to say with certainty which financial structure theory better represents the behavior of Italian firms concerning financial structure.

Effects of enrichmemt planting with native tree species on bacterial community structure and potential impact on Eucalyptus plantations in southern China

Multi-generational planting of Eucalyptus species degrades soil quality but the introduction of legumes can improve soil fertility and microbial diversity.However,the effects of introducing non-legume native tree species on soil nutrients and bacterial community structure remain poorly understood.This study investigated the impacts of the conversion of third generation monoculture Eucalyptus plantations to mixed systems including Eucalyptus urograndis with Cinnamomum camphora(EC)and E.urograndis with Castanopsis hystrix(EH),on soil chemical and biochemical properties and bacterial community structure,diversity and functions.First generation E.urophylla plantations were the control.Results show that planting the third generation Eucalyptus led to a significant decrease in p H,organic matter,nutrient content,enzyme activities(invertin,acid phosphataes,and urease),and bacterialα-diversity compare to the controls.However,the mixed planting showed significant improvement in soil chemical and biochemical attributes and bacterialα-diversity,although the E.urograndis and C.hystrix planting had no improvement.Chloroflexi(oligotrophic bacteria)were significantly enriched in third generation Eucalyptus and Eucalyptus+C.hystrix,while proteobacteria increased significantly in the E.urograndis with C.camphora plantings.The relative abundance of multiple metabolic pathways increased significantly in the third generation Eucalyptus plantations whereas membrane transportrelated genes were enriched in soils of the mixed systems.The changes in bacterial community structures in the two mixed systems were driven by diversity,organic matter and acid phosphatase,while bacterial functions were affected by invertase,NO_(3)^(-)-N,diversity and urease.These results suggest that the transformation of successive monoculture Eucalyptus plantations into mixed plantations reduces the depletion of soil nutrients and enhances the ecological function of soil microorganisms.

Research on the capital structural optimization based on the coexistence condition of company＇s income tax and individual income tax

Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is the quantity and proportion between every fund form. This paper analyzes the various factors which affect capital structural decision-making, and introduces capital structural optimization theory of the shelter benefit of tax revenue and bankruptcy cost balance. It studies the method and the evaluation criterion of capital structural optimization. And it constructs capital structural optimization model of coexistence condition of company＇s income tax and individual income tax. This will be very helpful for the rationality of enterprise capital structure.

Factors influencing the internet banking adoption decision in North Cyprus: an evidence from the partial least square approach of the structural equation modeling

Purpose:This paper aims to examine how the adoption decision of the internet banking in North Cyprus would be affected based on the following dimensions;the technology features,the personal characteristics,the social environment and the expected risk.Design/methodology/approach:A self-administered survey was conducted with 291 participants responded to it.The partial least square approach of the structural equation modeling(PLS-SEM)is employed to investigate the direct effects of the proposed factors on the adoption decision.Additionally,the mediation test is used to examine indirect effects.Findings:Results showed that even though the participants appreciated the benefits of the online banking as the perceived usefulness factor exerts the greatest direct effect,they would rather use clear and easy-to-use websites,adding to that their assessments of the usefulness of these services are significantly influenced by the surrounding people’s views and prior experience.This is demonstrated by the total effects of the perceived ease of use and the subjective norm factors,which are greater than the direct effect of the perceived usefulness factor since both of these factors have significant direct and indirect effects mediated by the perceived usefulness factor.The negative impact of the perceived risk factor is weak compared to the previous factors.While the personal innovativeness factor showed the weakest effect among the proposed factors.

Analysis of Oil & Gas Policies in the World's Major Countries

In recent years, due to low oil prices, resource countries have been carrying out oil & gas industry reforms and accelerating structural reform of their energy industry. At the supply side, taxes have been reduced; at the comsumption side, taxes are on the rise. These resource countries have also opened up their oil and gas sectors in the hopes of attracting more domestic and foreign capital. With the Paris Agreement coming into effect in 2016, green and low-carbon development has become the consensus of global energy development. Although the development of clean energy has currently slowed down because of low oil prices, clean energy will be the world's common direction of development in the long run. Currently, countries continue to support the development of clean energy, although the manners of their support are changing.

Gaze and Oppositional Gaze: On Sethe's Subjectivity Construction in Beloved

Beloved is generally considered as one of the most accomplished and renowned works by Toni Morrison.In Beloved,Sethe is constantly under the gaze of whites and is reduced to the Other situated at the bottom of the power structure of society.Under the school teacher's disdainful gaze,she becomes the Other between animal and human and loses her subjectivity.Under Amy's sympathetic gaze,Sethes feels ashamed of her status as a black woman and falls into identity crisis.However,Sethe struggles to resist whites' oppression and reconstruct her subjectivity through the oppositional gaze.The reversal of the subject and object of the gaze exposes the cruelty and inhumanity of slavery and deconstructs the binary opposition between blacks and whites.

基于Theil熵和因子分析的个人所得税结构与差异分析

2011年9月起,国家对个人所得税的起征点进行了较大幅度的调整,研究此次调整带来的影响具有现实意义.利用统计方法及统计指标进行研究,针对我国2008 2012年的个税收入数据,先后运用因子分析法和Theil熵指数分别分析我国个人所得税的税源结构和税收差异,并对个人所得税起征点上调前后的情况进行对比,结果显式政策变化确实对个人所得税的收入发挥一定作用,并有利于调节收入分配的差距.

From Structural Imbalance to Structural Optimization:A Theoretical Analysis for Establishing a Modern Tax System

The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation.The heart or soul of the establishment of a modern tax system is making modern tax functions the standard,acting to optimize the tax structure,and creating a form of tax system with a functional balance that integrates"optimized resource allocation,maintenance of market unity,promotion of social equity,and ensuring long-term national stability"constituting a modern tax framework.The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system.On the premise of maintaining basic stability in the macro-tax burden,the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an"absent"or"weak"state in the current tax framework.Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue.This is the most important and central aspect of action to optimize the tax structure.

Research on overlapping structures and evolution properties of co-citation network

Purpose: This paper intends to explore methodologies and indicators for the analysis of overlapping structures and evolution properties in a co-citation network, and provide reference for overlapping structure analysis of other scientific networks.Design/methodology/approach: The Q-value variance is defined to achieve overlapping structures of different levels in the scientific networks. At the same time, analyses for time correlation variance and subject correlation variance are used to present the formation of overlapping structures in scientific networks. As a test, a co-citation network of highly cited papers on Molecular Biology & Genetics from Essential Science Indicator(ESI) is taken as an example for an empirical analysis.Findings: Our research showed that the Q-value variance is effective for achieving the desired overlapping structures. Meanwhile, the time correlation variance and subject correlation variance are equally useful for uncovering the evolution progress of scientific research, and the properties of overlapping structures in the research of co-citation network as well.Research limitations: In this paper, the theoretical analysis and verification of time and subject correlation variances are still at its initial stage. Further studies in this regard need to take actual evolution of research areas into consideration.Practical implications: Evolution properties of overlapping structures pave the way for overlapping and evolution analysis of disciplines or areas, this study is of practical value for the planning of scientific and technical innovation.Originality/value: This paper proposes an analytical method of time correlation variance and subject correlation variance based on the evolution properties of overlapping structures, which would provide the foundation for the evolution analysis of disciplines and interdisciplinary research.

Strategic Perspectives on China's New Round of Tax Reform

China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.

Contrastive Study of TC Sentence and SP Sentence and Skills on Selecting Subjects

Chinese is a topic-prominent language while English is a subject-prominent one.This paper,based on the typological differences between the two languages,analyzes their basic structure.Also,it explores some skills on selecting a subject in transferring TC structure into SP structure.

学习任务群视域下知识观转型与教学变革

学科知识、主体经验和学习活动是语文教学不可缺少的要素,不能因强调其一而取代另两者。学习任务群视域下的知识观,是从静态知识到动态运用、从知识点到概括性知识、从“知识—人”到“知识—世界—人”。学习任务群以实践活动内联知识类型、以学习单元建立知识结构、以真实情境促进知识—人—世界三者交融,探索出一条知识生成素养的有效路径。研究认为,依据学习任务群的特征,以初中语文为例,教学实践中宜采用概括性知识统领的单元教学,可分为提炼单元的概括性知识、提出引导性问题融入学科知识、设计知识理解与运用的学习过程三个步骤。

企业税负结构、税收成本粘性与全要素生产率

从税源的纳税人结构来看,我国税收收入主要源于企业,宏观层面的税制结构在微观领域主要投射为企业税负结构,税制结构对经济效率的宏观影响会通过企业税负结构对微观全要素生产率的促进或抑制来实现。因此,基于上市公司微观主体实证检验企业税负结构变化对微观全要素生产率的影响,可以验证税制结构对经济效率的宏观治理效应。研究结果表明:现行以间接税为主的企业税负结构对全要素生产率具有显著的抑制作用,具体表现为企业增值税负与企业所得税负比值越大,对全要素生产率抑制作用越强。进一步研究结果表明:企业税负结构是通过增加税收成本粘性对全要素生产率产生抑制作用;在当前税收立法水平与税制安排下,税收征管在企业税负结构抑制全要素生产率中发挥了正向调节作用。

中国式现代化的合理住房制度构建

我国现行住房制度与全体人民住有所居的目标差距显著,症结在于普通商品房结构性过剩,重售轻租、重商品轻保障和供需错配的结构性矛盾突出。系统构建面向中国式现代化的合理住房制度,需要协同发挥政府和市场两种力量,以普通商品房合理调控推动实现人口规模巨大的现代化,以保障性住房合理建设推动实现全体人民共同富裕的现代化,以改善性住房合理供给推动实现人与自然和谐共生的现代化。房地产税改革将从效率、公平和治理三个维度完善合理住房制度构建。在调整中央与地方财权与事权关系的前提下,流通和保有环节的差异化课税对促进合理住房制度内部循环意义重大,并在远期推动实现物质文明与精神文明相协调的中国式现代化。

税收制度概念的学理阐释及应用探讨

税收制度的概念对于规范学术交流和政策制定有着基础性的学理价值。税收制度是有关征税或纳税的规则统称,按照所规范的基本税收问题形成依次递进的四种口径。我国的实体税制按照税基的经济属性应该分为所得税制、消费税制和财产税制三类,行为税制不宜与此三类税制并列。相比一维税制结构,二维税制结构有助于更准确地理解不同税收制度的基本特征。应该规范税收制度的概念表述,并运用符合学理逻辑的概念框架在厘清我国实体税制基本属性的基础上重新进行科学分类,以便更好地反映税收制度的基本特征和基本结构,进而为完善我国的税收制度提供学理支持。

关于优化税制结构及相关问题的分析与思考

构建高水平社会主义市场经济体制,经济发展阶段不断跨越,数字经济、人工智能等新产业、新业态、新模式快速发展,税制结构随之发生变化,优化税制结构、适当提高直接税比重,成为我国深化税制改革的必然要求。我国经济管理部门应根据经济增长的动力结构变化适时调整、优化税源结构,正确处理投资和消费在税源结构中的关系,以确保税收收入的可持续、稳定性;在稳定宏观税负前提下应更加强化税制调控功能(特别是在社会公平领域的调控功能),不断强化直接税在调节收入分配方面的功能作用,促进社会适度流动,有效调节数据要素相关收入分配问题,更加有效调控区域税收分配、维护全国统一大市场。

减税降费促进产业结构升级了吗?——基于中国省级面板数据的实证分析

大规模实施结构性减税降费对于减轻企业经营负担、激发市场创新活力和促进产业结构升级有重要作用。本文基于2002—2022年省级面板数据,运用固定效应和中介效应模型检验了减税降费对产业结构升级的影响及其机制。研究表明,减税降费对产业结构合理化和高级化均存在促进作用,该结论经过内生性处理和稳健性验证后依然成立。绿色技术创新是减税降费政策促进产业结构升级不可忽视的中介机制。本文认为,应推进宏观税制结构优化,统筹考虑税制“减税”与征管“简税”,提升产业链税收优惠政策的精准性,引导经济高质量发展。