In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user p...In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user platform satis- fies the security property requirements predefmed by a remote relying party. Under the co-Corrtautational Diffie-Helknan （CDH） assumption, the proposed scheme is proved to be secure in the random oracle model. Compared with the existing schemes, the proposed scheme has a short property certificate and signature size, and requires less computational cost.展开更多
In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a refor...In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a reform in the tax system to build a uniform enterprise income tax. This is a significant reform in China＇s tax system, so every decision about this have to count the cost and the benefit carefully. The author has introduced the Computable General Equilibrium （CGE） to simulate this new tax system and value its benefit and cost. There are two different models in the paper; they are of different assumptions and for different purposes. Model I is a static CGE model and model II is a Ramsey Dynamic model. The static model is mainly used for comparative static approach to examine how the tax reform will change the endogenous variables. According to the results of the model, more goods will be produced by both of the DFEs and FIEs after the tax reform in the medium and low tax effective tax rate situations. If the nominal tax rates decrease 24.24% （from 33% to 25%）, the enterprise income tax will only reduce 19.36% and the total tax revenue will only reduce 1.911%. The dynamic model will concentrate on the costs and benefits during the transition. From the results of the model, a lower tax rate will increase the level of investment, capital stock, capital prices, wage rate and also the growth rates through transition. If the capital tax rates are changed gradually, the fluctuating of transition will be smoothed a little.展开更多
基金This work was supported by the National Natural Science Foundation of China under Crants No. 60842002, No. 61272542, No. 60903018, No. 61103183, No. 61103184 the National High- Tech Research and Development Plan of China under Ca＇ant No. 2007AA01Z409+1 种基金 the Fundamental Research Funds for the Central Universities under Crants No. 2009B21114, No. 20101307114 the ＂Six Talent Peaks Program＂ of Jiangsu Province of China under Crant No. 2009182 and Program for New Century Excellent Talents in Hohai University.
文摘In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user platform satis- fies the security property requirements predefmed by a remote relying party. Under the co-Corrtautational Diffie-Helknan （CDH） assumption, the proposed scheme is proved to be secure in the random oracle model. Compared with the existing schemes, the proposed scheme has a short property certificate and signature size, and requires less computational cost.
文摘In China, the income tax of enterprise is very different between foreign funded enterprises and other domestic enterprises. It is believed that this discrimination is harmful to the entire economy. So there is a reform in the tax system to build a uniform enterprise income tax. This is a significant reform in China＇s tax system, so every decision about this have to count the cost and the benefit carefully. The author has introduced the Computable General Equilibrium （CGE） to simulate this new tax system and value its benefit and cost. There are two different models in the paper; they are of different assumptions and for different purposes. Model I is a static CGE model and model II is a Ramsey Dynamic model. The static model is mainly used for comparative static approach to examine how the tax reform will change the endogenous variables. According to the results of the model, more goods will be produced by both of the DFEs and FIEs after the tax reform in the medium and low tax effective tax rate situations. If the nominal tax rates decrease 24.24% （from 33% to 25%）, the enterprise income tax will only reduce 19.36% and the total tax revenue will only reduce 1.911%. The dynamic model will concentrate on the costs and benefits during the transition. From the results of the model, a lower tax rate will increase the level of investment, capital stock, capital prices, wage rate and also the growth rates through transition. If the capital tax rates are changed gradually, the fluctuating of transition will be smoothed a little.
