This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including...This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.展开更多
Co(Ⅱ)and Ni(Ⅱ)are two common toxic heavy metals,and may simultaneously exist in contaminated water,soil,and sediment systems in Earth’s surface environment.Under this circumstance,competitive adsorption between the...Co(Ⅱ)and Ni(Ⅱ)are two common toxic heavy metals,and may simultaneously exist in contaminated water,soil,and sediment systems in Earth’s surface environment.Under this circumstance,competitive adsorption between the two metals may influence their migration,toxicity,and bioavailability.In this research,the competitive sorption of Co(Ⅱ)and Ni(Ⅱ)on γ-Al_2O_3was studied using both macroscopic sorption experiments and extended X-ray absorption fine structure(EXAFS)spectroscopy.Results suggest that Ni(Ⅱ)reduced the amount of Co(Ⅱ)sorption in a binary-solute system at pH 6.0.This is because both Co(Ⅱ)and Ni(Ⅱ)form inner-sphere surface complexes during sorption on γ-Al_2O_3and compete for the surface reactive sites.However,Co(Ⅱ)exhibited a negligible influence on sorption amount of Ni(Ⅱ)under the same conditions,which suggests Ni(Ⅱ)has a stronger affinity to alumina surface.At pH 7.5,Co(Ⅱ)and Ni(Ⅱ)sorption density were much higher than that at pH 6.0,but there no mutual competitive effect was observed.EXAFS analysis further revealed that formation of layered double-hydrated precipitates was the dominant sorption mechanism for both Co(Ⅱ)and Ni(Ⅱ)at pH 7.5.Because this type of sorption does not rely on surface reactive sites,there was no competition between Co(Ⅱ)and Ni(Ⅱ).This finding sheds light on risk assessment and remediation of Ni/Co pollution.展开更多
Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we di...Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.展开更多
This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in ...This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.展开更多
文摘This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.
基金co-funded by the National Natural Science Foundation of China(No.41473084)the Project of China Geological Survey(No.12120114092001)the 1000 Youth Talent program
文摘Co(Ⅱ)and Ni(Ⅱ)are two common toxic heavy metals,and may simultaneously exist in contaminated water,soil,and sediment systems in Earth’s surface environment.Under this circumstance,competitive adsorption between the two metals may influence their migration,toxicity,and bioavailability.In this research,the competitive sorption of Co(Ⅱ)and Ni(Ⅱ)on γ-Al_2O_3was studied using both macroscopic sorption experiments and extended X-ray absorption fine structure(EXAFS)spectroscopy.Results suggest that Ni(Ⅱ)reduced the amount of Co(Ⅱ)sorption in a binary-solute system at pH 6.0.This is because both Co(Ⅱ)and Ni(Ⅱ)form inner-sphere surface complexes during sorption on γ-Al_2O_3and compete for the surface reactive sites.However,Co(Ⅱ)exhibited a negligible influence on sorption amount of Ni(Ⅱ)under the same conditions,which suggests Ni(Ⅱ)has a stronger affinity to alumina surface.At pH 7.5,Co(Ⅱ)and Ni(Ⅱ)sorption density were much higher than that at pH 6.0,but there no mutual competitive effect was observed.EXAFS analysis further revealed that formation of layered double-hydrated precipitates was the dominant sorption mechanism for both Co(Ⅱ)and Ni(Ⅱ)at pH 7.5.Because this type of sorption does not rely on surface reactive sites,there was no competition between Co(Ⅱ)and Ni(Ⅱ).This finding sheds light on risk assessment and remediation of Ni/Co pollution.
文摘Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.
文摘This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.
