Since the beginning of 1994,Chinahas conducted a series of majorreform of the systems of taxation,finance,foreign trade and investment,achieving remarkable progress,whichhas played a good role in promotingthe establis...Since the beginning of 1994,Chinahas conducted a series of majorreform of the systems of taxation,finance,foreign trade and investment,achieving remarkable progress,whichhas played a good role in promotingthe establishment and developmentof the socialist market economic system.Not long ago,Xiang Huaicheng,DeputyDirector-General of the State TaxationBureau,made an introduction to thestate of China’s tax system reform anddevelopment trend to Chinese andforeign reporters.展开更多
Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessme...Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.展开更多
China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform wi...China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and administration.The key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of government.Fiscal and taxpolicies will play a critical role in transforming China’s economic growth pattern.To accomplish these goals, Chinaneeds a scientific and refined fiscal administration.These elements will form a system of great synergy.展开更多
随着数字政府、智慧税务的全面推进,税务部门通过使用现代化信息技术手段,实现税务数字化转型从而进行税收征管体制改革。RPA(robotic process automation)技术可依托“流程全自动化”的优势,配合“数据+规则”应用,推动税务征管模式改...随着数字政府、智慧税务的全面推进,税务部门通过使用现代化信息技术手段,实现税务数字化转型从而进行税收征管体制改革。RPA(robotic process automation)技术可依托“流程全自动化”的优势,配合“数据+规则”应用,推动税务征管模式改革,实现税收征管数字化转型。基于当前RPA技术在税务部门的应用,文章总结当前征管体制的主要现状,探讨RPA技术在基层税务的价值和可行性,深化RPA技术在税务数字化转型具有深刻意义。展开更多
在推动综合能源系统(integrated energy systems,IES)低碳转型发展的背景下,本文提出一种含光热甲烷重整制氢(photothermal methane reforming to hydrogen,PMRH)和燃气掺氢与储液式碳捕集协同运行的综合能源系统优化调度模型。首先建立...在推动综合能源系统(integrated energy systems,IES)低碳转型发展的背景下,本文提出一种含光热甲烷重整制氢(photothermal methane reforming to hydrogen,PMRH)和燃气掺氢与储液式碳捕集协同运行的综合能源系统优化调度模型。首先建立PMRH设备、电解槽等模型,再针对碳排放问题建立掺氢燃气机组与碳捕集设备模型,最后在减排机制方面加入阶梯式碳税进一步约束系统的碳排放。基于此,以经济与环境成本最小为目标,计及功率、掺氢比等约束,构建IES低碳优化模型。对构建模型设置不同场景进行分析,系统总成本降低27.9%,碳排放量减少28.2%,验证了本文模型在经济性和低碳性方面的优势。展开更多
After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th Five-year Plan period,which has aroused more significant implications for macr...After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th Five-year Plan period,which has aroused more significant implications for macroeconomic operation and the overall economic and social development course.Starting from an analysis of the relation between tax revenue and current tax system,the paper intends to find out the unusual factors supporting China’s sustained and rapid tax increase.On this basis,the paper provides policy judgments and puts forward relevant policy recommendations.展开更多
文摘Since the beginning of 1994,Chinahas conducted a series of majorreform of the systems of taxation,finance,foreign trade and investment,achieving remarkable progress,whichhas played a good role in promotingthe establishment and developmentof the socialist market economic system.Not long ago,Xiang Huaicheng,DeputyDirector-General of the State TaxationBureau,made an introduction to thestate of China’s tax system reform anddevelopment trend to Chinese andforeign reporters.
文摘Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.
文摘China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and administration.The key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of government.Fiscal and taxpolicies will play a critical role in transforming China’s economic growth pattern.To accomplish these goals, Chinaneeds a scientific and refined fiscal administration.These elements will form a system of great synergy.
文摘随着数字政府、智慧税务的全面推进,税务部门通过使用现代化信息技术手段,实现税务数字化转型从而进行税收征管体制改革。RPA(robotic process automation)技术可依托“流程全自动化”的优势,配合“数据+规则”应用,推动税务征管模式改革,实现税收征管数字化转型。基于当前RPA技术在税务部门的应用,文章总结当前征管体制的主要现状,探讨RPA技术在基层税务的价值和可行性,深化RPA技术在税务数字化转型具有深刻意义。
文摘在推动综合能源系统(integrated energy systems,IES)低碳转型发展的背景下,本文提出一种含光热甲烷重整制氢(photothermal methane reforming to hydrogen,PMRH)和燃气掺氢与储液式碳捕集协同运行的综合能源系统优化调度模型。首先建立PMRH设备、电解槽等模型,再针对碳排放问题建立掺氢燃气机组与碳捕集设备模型,最后在减排机制方面加入阶梯式碳税进一步约束系统的碳排放。基于此,以经济与环境成本最小为目标,计及功率、掺氢比等约束,构建IES低碳优化模型。对构建模型设置不同场景进行分析,系统总成本降低27.9%,碳排放量减少28.2%,验证了本文模型在经济性和低碳性方面的优势。
基金This paper is a stage result of A Study of China's Public Finance Construction Targets System(Grant No.:06AJ007)a core project sponsored by The National Social Sciences Fund and undertaken by the author.
文摘After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th Five-year Plan period,which has aroused more significant implications for macroeconomic operation and the overall economic and social development course.Starting from an analysis of the relation between tax revenue and current tax system,the paper intends to find out the unusual factors supporting China’s sustained and rapid tax increase.On this basis,the paper provides policy judgments and puts forward relevant policy recommendations.
