Economic decide taxes and taxes have an adverse effect on the economy. To achieve a sustained development of economy, we must require the taxes which are closely related to economy meet the requirements of its own dev...Economic decide taxes and taxes have an adverse effect on the economy. To achieve a sustained development of economy, we must require the taxes which are closely related to economy meet the requirements of its own development. That is tax receipts raised by government meeting functional needs as much as possible, while reducing the facts that will damage the future needs and development of economy. Therefore, we need to analyze various factors that affect revenue. If we make a very good understanding on how structure impacting on tax revenues, that will help us to use policy tools tax making impacts on revenue and optimize the structure of the tax. For this theme, many domestic scholars have done correlation research, and their research paper provides a good reference, but we believe their research can be further refined. Through theoretical analysis, we can select appropriate indicators letting tax revenue to be explained variable. Each possible influencing factor of tax revenues establish measurement model for explaining variable using stepwise regression models, and make a rigorous statistical test on the model. On the base of fully proving the effectiveness of the model, we can make relevant economic analysis.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
In Brazil, milk production is a key sector for income generation, tax collection and much of the milk produced comes from family farms. The present study was aimed to assess the conditions of milk production on 30 far...In Brazil, milk production is a key sector for income generation, tax collection and much of the milk produced comes from family farms. The present study was aimed to assess the conditions of milk production on 30 farms in the city of S~ Mateus, to the North of the state of Espirito Santo, Brazil. Data were obtained through questionnaires sent to producers according to the legislation of the Brazilian Ministry of Agriculture. The questions included type of milking, hygiene practices and health status of milkers, mastitis control and source and others. Milking was manually done in all farms, and only 40,0% of milkers washed their hands and forearms before milking, and 13.0% used antiseptic solutions after washing. None of the farms performed the pre-dipping and post-dipping procedures. Control of mastitis was not performed in 94.0% of the farms and none of them performed the CMT test. A high degree of non-conformity was observed in the family farms. These data demonstrate the need for training farmers in good agricultural practices. This would contribute to achieving better quality milk, and ensure the sustainability of the segment in the Northern region of the state of Espirito Santo, Brazil.展开更多
文摘Economic decide taxes and taxes have an adverse effect on the economy. To achieve a sustained development of economy, we must require the taxes which are closely related to economy meet the requirements of its own development. That is tax receipts raised by government meeting functional needs as much as possible, while reducing the facts that will damage the future needs and development of economy. Therefore, we need to analyze various factors that affect revenue. If we make a very good understanding on how structure impacting on tax revenues, that will help us to use policy tools tax making impacts on revenue and optimize the structure of the tax. For this theme, many domestic scholars have done correlation research, and their research paper provides a good reference, but we believe their research can be further refined. Through theoretical analysis, we can select appropriate indicators letting tax revenue to be explained variable. Each possible influencing factor of tax revenues establish measurement model for explaining variable using stepwise regression models, and make a rigorous statistical test on the model. On the base of fully proving the effectiveness of the model, we can make relevant economic analysis.
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.
文摘In Brazil, milk production is a key sector for income generation, tax collection and much of the milk produced comes from family farms. The present study was aimed to assess the conditions of milk production on 30 farms in the city of S~ Mateus, to the North of the state of Espirito Santo, Brazil. Data were obtained through questionnaires sent to producers according to the legislation of the Brazilian Ministry of Agriculture. The questions included type of milking, hygiene practices and health status of milkers, mastitis control and source and others. Milking was manually done in all farms, and only 40,0% of milkers washed their hands and forearms before milking, and 13.0% used antiseptic solutions after washing. None of the farms performed the pre-dipping and post-dipping procedures. Control of mastitis was not performed in 94.0% of the farms and none of them performed the CMT test. A high degree of non-conformity was observed in the family farms. These data demonstrate the need for training farmers in good agricultural practices. This would contribute to achieving better quality milk, and ensure the sustainability of the segment in the Northern region of the state of Espirito Santo, Brazil.
