沉默MPZL1调控β-catenin对A549/Tax细胞干性及耐药性的影响

目的探讨髓磷脂蛋白零样蛋白1(MPZL1)沉默后是否通过调控β-catenin表达对A549/Tax耐药性和细胞干性产生影响。方法采用不同浓度阿霉素和紫杉醇处理A549和A549紫杉醇耐药性(A549/Tax)细胞,观察两种细胞的耐药性差异。实时荧光定量聚合酶链式反应(qRT-PCR)和Western blot检测A549和A549/Tax细胞中MPZL1的表达量差异。对A549/Tax细胞沉默或者过表达MPZL1,进一步将细胞分为对照(control)组、短发卡RNA阴性对照(sh-NC)组、MPZL1沉默(sh-MPZL1)组、过表达阴性对照(OE-NC)组、MPZL1过表达(OE-MPZL1)组,运用细胞计数试剂盒8(CCK-8)和平板克隆实验分别检测MPZL1的表达变化对A549/Tax细胞增殖和克隆形成能力的影响。Western blot检测Wnt/β-catenin抑制剂XAV939和激活剂CHIR-99201处理细胞后,不同蛋白的表达变化。结果A549/Tax细胞对阿霉素和紫杉醇的半数抑制浓度(IC 50)较A549细胞明显增加(P<0.01)。MPZL1在A549/Tax中呈更高的表达趋势。MPZL1敲除后A549/Tax对阿霉素和紫杉醇的IC 50分别为2.731 mg/ml和4.939μg/ml,较阴性对照组的4.541 mg/ml和13.55μg/ml降低(P<0.01)。CCK-8和克隆形成实验结果显示,MPZL1敲除抑制肺癌A549/Tax细胞的增殖活力和克隆形成能力(P<0.05);Western blot结果显示,与阴性对照组相比,MPZL1、肿瘤干性相关蛋白(CD44和CD133)、多药耐药蛋白1(MDR1)、肺耐药相关蛋白(LRP)和β-catenin在sh-MPZL1中的表达水平明显减少(P<0.01)。此外,XAV939可抑制MPZL1、CD44、CD133、MDR1、LRP和β-catenin的表达。CHIR-99201处理细胞后部分逆转敲除MPZL1对上述蛋白的抑制作用。结论MPZL1在肺癌A549/Tax细胞中高表达。敲除MPZL1可抑制肿瘤干性和细胞增殖,增强肺癌A549/Tax细胞对阿霉素和紫杉醇的敏感性。

Taxing sugar-sweetened beverages in China:By volume or sugar content? A consumer welfare approach

Using scanner data on the consumption of packaged liquid beverages by Chinese urban households,we estimated the price elasticity of various beverages and compared the effects of volume-based versus sugar-content-based taxation strategies on consumer welfare.Compared to the volume-based tax,the sugar-content-based beverage tax was predicted to cost less in compensating variation under the same amount of sugar reduced,indicating that taxation based on sugar content may be more efficient in preserving consumer welfare.Further comparison across different socioeconomic groups reveals that,given current beverage consumption status in China,the efficiency advantage of the sugar-content-based taxation strategy is more pronounced than that of the volume-based taxation.Our conclusions can provide insights for the food industry and the government to reduce the sugar content in beverages.

TAX1BP1 and FIP200 orchestrate non-canonical autophagy of p62 aggregates for mouse neural stem cell maintenance

Autophagy plays a pivotal role in diverse biological processes,including the maintenance and differentiation of neural stem cells(NSCs).Interestingly,while complete deletion of Fip200 severely impairs NSC maintenance and differentiation,inhibiting canonical autophagy via deletion of core genes,such as Atg5,Atg16l1,and Atg7,or blockade of canonical interactions between FIP200 and ATG13(designated as FIP200-4A mutant or FIP200 KI)does not produce comparable detrimental effects.This highlights the likely critical involvement of the non-canonical functions of FIP200,the mechanisms of which have remained elusive.Here,utilizing genetic mouse models,we demonstrated that FIP200 mediates non-canonical autophagic degradation of p62/sequestome1,primarily via TAX1BP1 in NSCs.Conditional deletion of Tax1bp1 in fip200hGFAP conditional knock-in(cKI)mice led to NSC deficiency,resembling the fip200hGFAP conditional knockout(cKO)mouse phenotype.Notably,reintroducing wild-type TAX1BP1 not only restored the maintenance of NSCs derived from tax1bp1-knockout fip200hGFAP cKI mice but also led to a marked reduction in p62 aggregate accumulation.Conversely,a TAX1BP1 mutant incapable of binding to FIP200 or NBR1/p62 failed to achieve this restoration.Furthermore,conditional deletion of Tax1bp1 in fip200hGFAP cKO mice exacerbated NSC deficiency and p62 aggregate accumulation compared to fip200hGFAP cKO mice.Collectively,these findings illustrate the essential role of the FIP200-TAX1BP1 axis in mediating the non-canonical autophagic degradation of p62 aggregates towards NSC maintenance and function,presenting novel therapeutic targets for neurodegenerative diseases.

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.

Exploring Corporate Tax Compliance in the Era of Digital Tax Collection and Administration:Insights from the“Golden Tax Phase Four”Project

This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.

Cumulative Effect of Debt and Tax on Firm Value:Optimal Capital Structure Theories in the Light of EMM

We have shown that cornerstone articles considering effects of corporate debt on the firm value and constituting the basis of the trade-off theory of capital structure are wrong.Their main mistake is in ignoring the business securing expenses(BSEs).In the framework of the extended Merton model(EMM),we consider the cumulative effect of debt and corporate taxes on the firm value and its survival,in other words,we revisit Modigliani-Miller Proposition 3(MMP3).We show that(1)debt affects the firm value and its survival,(2)this effect is negative,diminishing the firm value and its chances to survive,(3)the pressure increases as the debt grows provoking the firm’s default,(4)the main factors depressing the levered firm are its debt payments added to the BSEs of the identical unlevered firm and the length of debt maturity,(5)corporate taxes cause development of positive skewness in the asset distribution,but do not affect the location of this distribution in the asset axis.The presented model helps estimate the consequences of choosing this or that level of debt in the presence of corporate taxes and can make a useful instrument for practicing financial managers.

Research on Tax Risk Regulation and Strategic Management in the Context of Big Data

With the rapid development of big data,big data has been more and more applied in all walks of life.Under the big data environment,massive big data provides convenience for regional tax risk control and strategic decision-making but also increases the difficulty of data supervision and management.By analyzing the status quo of big data and tax risk management,this paper finds many problems and puts forward effective countermeasures for tax risk supervision and strategic management by using big data.

Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy

As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.

Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.

Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses

This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally,aiming to reveal the advantages and disadvantages of the current system.After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy,this article proposes a set of innovative tax preferential strategies based on theoretical foundations.By developing these innovative strategies and clarifying their implementation paths,the aim is to promote the sustainable and healthy development of small-scale individual businesses,thereby fostering comprehensive socio-economic progress.The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.

Impact of Environmental Protection Tax on Enterprise Capital-Labor Allocation in the Context of High-Quality Economic Development

Using a double-difference model,this paper examines the impact of the 2018 Environmental Protection Tax Law of the People’s Republic of China on the capital-labor ratio of A-share listed enterprises in China.The results indicate that the implementation of the environmental protection tax significantly increases the capital-labor ratio of firms,leading to a preference for capital-intensive production.The mediating role of total factor productivity(TFP)in this process suggests that the environmental protection tax enhances the capital-labor ratio by fostering TFP growth.Heterogeneity analysis reveals that the effect of the environmental protection tax on the capital-labor ratio is more pronounced in economically developed regions,state-owned enterprises,and enterprises with a longer operational history.

欧盟碳关税对中国的经贸冲击及应对策略

开征碳税对我国应对欧盟碳关税、促进产业绿色转型具有重要意义。论文基于投入产出法计算隐含碳排放强度,采用GTAP模型研究欧盟碳关税对我国的经贸冲击和我国开征碳税应对欧盟碳关税的实施效果。结果表明:我国不开征国内碳税时,随着欧盟碳关税税率的提高和征税范围的扩大,对我国经济贸易的冲击更大,有利于我国行业低碳转型;我国开征碳税后,从经济角度看,短期内碳税税率为10美元/吨和征税范围为CBAM覆盖范围内的行业时,对我国经济贸易的负面冲击较小。从低碳转型角度看,碳税税率为30美元/吨和仅对CBAM覆盖范围内的行业征税时,更加有利于我国高碳行业低碳转型。从整体角度看,我国对CBAM覆盖范围内的行业征收10美元/吨的碳税,更加有利于应对欧盟碳关税的威胁。

国企发展是否有助于降低民营企业税负——基于财政压力视角

国有企业和民营企业的协同发展在税收系统中表现为两者共同推动经济发展和财税增长,相互关系体现在企业税负结构的变动:在共同的财政压力背景中,一方主体更易化解压力就意味着另一方主体实际税负减轻。文章用2008—2022上市公司的面板数据做验证,证实国有企业的发展对民营企业的实际税负是有影响的,经过固定效应模型和一系列检验后结论是稳健的。研究发现,国有企业的资产和数量占比均显著降低了民营企业的实际税率。具体而言,所在省份所属行业的国有企业资产占比提高1个百分点,民营企业的实际所得税率下降0.0163个百分点;国有企业的数量占比增加1个百分点,民营企业实际所得税率会降低0.0340个百分点。国有企业占比对民营企业的税负的减轻效应主要来自财政压力的变化。地方政府的财政压力会倾向性地转向国有企业,国有企业税源稳定性等特征致使财政压力和税收征管力度都较易在国有企业体现。国有企业占比对民营企业产生的税负减轻效应在经济不景气的时候越发明显,体现了国有企业税收稳定器的作用。国有企业和民营企业发展的价值判断不依据主体结构比例,而应依据协同关系是否促进了主体繁荣和高质量发展。国有企业的发展有助于降低民营企业的实际税负,为两类主体协同发展的必然和必要提供了新证据。

企业所得税税率变动的劳动雇佣效应

通过减税降费着力稳预期、稳增长、稳就业是当前政府工作的重要内容。为回应企业所得税减税是否有助于稳就业这一重大现实问题,本文构建了一个简单的理论模型来分析企业所得税税率变动对企业劳动雇佣行为的影响,并以2008年我国企业所得税法正式实施为政策冲击进行因果识别。研究发现,企业所得税税率下降显著提高了企业劳动雇佣规模,税率上升则未产生明显影响。进一步分析发现,税率下降对企业雇佣的正向影响主要体现在面临较强融资约束的企业、税收遵从程度较高的企业以及产品市场竞争程度较高的企业。机制分析表明,税率下降促进了企业投资,由于资本-劳动互补,最终引起企业雇佣规模上升。本文的研究加深了对减税降费政策劳动雇佣效应的理解,有助于后续减税政策的出台与调整,也为税收征管改革和市场化建设提供了政策启示。

环保税与企业绿色创新边界——基于广度与深度双重视角

基于波特假说和高层梯队理论,以2013—2021年我国沪深A股重污染行业上市公司为研究样本,采用企业年报文本信息挖掘的环保税和高管环保意识数据与国际专利分类提供的专利化绿色创新活动信息,并通过企业创新动机变量识别两者的因果关系。研究表明:环保税对企业绿色创新边界拓展具有显著的正向影响,且对绿色创新边界广度拓展的促进作用更为强烈。环保税可通过提高高管环保意识影响企业绿色创新边界突破,对企业绿色创新边界广度突破的驱动作用在低融资约束的企业、处于成长期的企业和具有环保背景的企业中效果更明显,对企业绿色创新边界深度突破的驱动作用在大型企业中效果更明显。因此,从政策操作角度看,可以适度加大环保税的征收力度,进一步激发高管环保意识,采取差异化和精准化的环保税政策措施。

孙吴田租标准及其与汉晋田租制度的因革关系

走马楼吴简《嘉禾吏民田家莂》记载了多种田租征收标准,因每年定收田的比例不同,导致实际征收时的亩租额差别极大。根据考证,嘉禾四年(235)实际征收的亩租额约为0.24斛,五年(236)实际征收的亩租额约为0.714斛。由于临湘田租标准是在长时段的变动中实现动态平衡的,故取两年的平均值0.474斛作为临湘嘉禾年间田租的大致标准。对荆州区域内战国到晋朝的田租标准、北方区域内汉魏时期的田租标准分别考述后,将孙吴临湘田租标准与之比较。从比较中发现,在从汉到晋的田租变动中,存在着由低转高的趋势,孙吴与北方区域的增税总体上是同步的。孙吴虽然存在租入过重的现象,却没有发展到某些研究者所判断的那种严重程度。由生产力发展水平所决定,加之南北双方的相互制约因素,孙吴田租高于汉代和曹魏田租七八倍是不可能的事。吴简为田租研究提供了极其宝贵的原始资料,但不可轻言“改革”和“改制”。

增值税留抵退税政策对企业韧性的影响

基于2012—2021年上市公司微观数据,以2018年增值税留抵退税试点政策作为外生冲击,构建双重差分模型进行准自然实验,分析增值税留抵退税政策对企业韧性的影响,并运用中介效应模型分析其影响机制。研究结果表明:增值税留抵退税政策的实施能有效提升企业韧性水平,且该政策对东部地区、民营及中小企业的促进效应更为明显。从影响机制来看,增值税留抵退税政策可通过促进企业现金流流转、缓解企业融资约束、提升企业创新能力三条路径增强企业韧性。发挥税收激励提升企业韧性的作用,应提高增值税留抵退税政策的精准性,充分发挥政策协同效应,重点关注中小微民营企业在面对突发事件冲击时韧性增强的路径和策略。

数字赋能、技术改造与纺织服装企业绿色化转型

本文选取2008—2021年中国纺织服装上市公司面板数据,构建固定效应模型,探究数字赋能纺织服装企业绿色转型影响效果及其作用机制。结果显示:数字赋能显著促进了纺织服装企业绿色化转型,特别是促进了大规模、东部地区和非国企的绿色化转型;技术改造是数字赋能促进绿色化转型的重要路径,企业资本更新在此过程中起中介作用;融资约束降低时,数字赋能优化绿色发展的各环节,加速绿色化转型;过度的税收优惠会产生负面效果,可能引发寻租和套利行为,不利于企业可持续发展和绿色化转型。

高校会计无纸化报销业务实践--以X高校为例

随着增值税电子发票的日益普及,在高校的会计核算业务中,电子票据无纸化报销已被提上议事日程。X高校于2021年通过了陕西省档案局、财政厅、税务局电子发票电子化报销、入账、归档试点认证,在电子发票无纸化及其业务扩展方面进行了初步尝试,实现了部分业务的无纸化处理,为高校会计核算数字化、无纸化提供了有效尝试,对其他高校推行无纸化报销具有一定的借鉴意义。

碳政策选择对网络外部性下低碳电商供应链的决策影响研究

低碳经济环境下,中小型制造商为了缓解碳减排资金压力,选择依托电商平台进行线上销售。基于由电商平台主导的低碳电商供应链系统,本文将产品的网络外部性纳入模型,构建了碳交易政策和碳税政策下的供应链决策模型,研究政府和低碳电商供应链“共赢”的最佳碳政策。研究发现:(1)探讨各成员企业的最佳碳政策时,制造商的实际碳排放量与政府碳配额的大小关系是重要的影响因素。当实际碳排放量超过政府规定的碳配额时,若碳交易价格超过一个特定的阈值,碳交易政策的惩罚力度大于碳税政策,此时对于供应链成员和政府而言,实施碳税政策更有利;若碳交易价格小于该阈值,则反之。当实际碳排放量小于政府规定的碳配额时,对供应链成员和政府而言,碳交易政策是最佳碳政策。(2)产品的网络外部性对产品价格、市场需求和供应链成员的利润都有正向作用。这些结论为电商供应链成员在低碳背景下的决策提供了参考。