Impact of BRICS Trade Facilitation on China's Exports Using Cross-Border E-Commerce

With the rapid growth of the global digital economy, cross-border e-commerce, as an emerging form of trade, has gradually become a powerful engine to promote the development of global trade. BRICS is an important force in the global economy, and the progress of the BRICS countries' trade facilitation level has an important impact on the global trade environment. This paper conducts an in-depth study of the dynamic changes in BRICS trade facilitation from 2013 to 2022, and uses an extended gravity model to analyze the specific impact of this change on China's exports using cross-border e-commerce. The results show that although the BRICS countries have made some progress in trade facilitation, the overall level still needs to be improved, and there are obvious differences among member countries. However, the improvement of trade facilitation among BRICS countries has undoubtedly brought significant positive effects to China's exports using cross-border e-commerce.

Iran-Turkmenistan Relations:Cross-Border Ethnic Groups and Comprehensive Governance Strategies

This study delves into the bilateral relations between Iran and Turkmenistan,focusing on the multidimensional impacts of cross-border ethnic groups,cultural diplomacy,and energy cooperation.The research reveals that despite challenges in security cooperation,such as regional political ideological differences and uneven power distribution,Iran has adopted diverse strategies to enhance cultural identity,social cohesion,and promote economic cooperation.Iran actively seeks to repair relations with Turkmenistan by emphasizing shared historical and cultural backgrounds,particularly the presence of cross-border Turkmen ethnic groups.Specific measures include developing cultural tourism,organizing cultural weeks,and establishing commemorative days.In the economic sphere,the two countries have signed significant natural gas supply agreements,strengthening energy cooperation.Iranian leaders often emphasize“blood ties”and deep cultural connections in diplomatic statements,combining cultural diplomacy with practical economic cooperation.The study’s findings indicate that Iran’s initiatives have led to the reorganization of national space and social reconstruction in border regions,promoting changes in public policy.By integrating cultural identity,historical connections,and economic interests,Iran has adopted a sophisticated diplomatic approach,laying the foundation for more stable and enduring bilateral relations while contributing to regional stability and sustainable development.

Micro,Small,and Medium Enterprises’Cross-Border Business Strategies

This paper explores the operational strategies of cross-border micro, small, and medium enterprises (MSMEs). Against the backdrop of globalization and digitalization, cross-border trade has become one of the important pathways for many MSMEs to achieve growth and competitive advantage. Firstly, the paper outlines the concept and characteristics of cross-border MSMEs, as well as the analysis of their operational environment in the context of globalization, including political, economic, social, technological, environmental, and legal factors. Secondly, the paper proposes operational strategies for cross-border MSMEs, including international market selection and positioning, cross-border marketing strategies, supply chain management, cross-border financial management, and cross-border risk management. Finally, the paper summarizes the importance of effectively implementing these strategies for cross-border MSMEs to seize international market opportunities, reduce operational risks, and enhance competitiveness and profitability.

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.

The Impact of Tobacco Taxation Policy on Slim Cigarette Use and the Growing Popularity of Slim Cigarettes in China Since 2014

Introduction: In 2016, China became the largest market for slim cigarettes in the world, selling 68.945 billion sticks. The purpose of this study is to examine the impact of China’s 2015 tobacco taxation policy on slim cigarette consumption and the product’s market trends. Methods: Monthly data on the market share of slim cigarettes and their average price between January 2014 and June 2017 were used to show tobacco market trends and to estimate the impact of the 2015 tobacco tax increase on tobacco consumption. Segmented regression analysis was used to estimate the immediate effect of the 2015 tax policy and the time trends in consumption due to the policy change. Findings: After the tobacco tax increase was announced in May 2015, the market share of slim cigarettes initially decreased by 0.2117 (p = 0.067). However, by the third month after the policy change, consumption began to increase, and the market share of slim cigarettes was 1.6 times the normal increase over time. Slim cigarettes gained a 2.02% additional share by the second quarter of 2017 (from 2.58% to 4.60%), controlling for the price difference between slim cigarettes and regular cigarettes. The coefficient of the share and the price ratio (slim cigarettes/regular cigarettes) was ?0.7536 (p = 0.0044), suggesting that slim cigarettes are a substitute for regular cigarettes. Estimates also show that after the tax increase was implemented, consumption of slim cigarettes increased almost three times the normal consumption rate (0.0069 versus 0.0024). Conclusion: The slim cigarette industry in China has grown rapidly in recent years. The 2015 tax increase has had only minimal or short-term impact on reducing the growing popularity of slim cigarettes. Since slim cigarettes are a substitute for regular cigarettes, more empirical research is urgently needed to study the health impacts of slim cigarette use and the impact of tobacco control policies on slim cigarette consumption.

Business English Talent Cultivation Research under the Background of Cross-border E-commerce

The meteoric rise of cross-border e-commerce has become one of the pillars of our foreign trade, while the lack of quali-fied talents in the industry may restrict its benign development. This paper analyzes the major problems existing in the BusinessEnglish talents cultivation in university, and offers advice for the construction of training modal for Business English talents basedon the cross-border e-commerce.

Problems in Cross-border E-commerce Export Trade in China ＆ Countermeasure Analysis

As an emerging industry in China, cross-border e-commerce has enjoyed the leap-forward development, along with increasingly prominent problems. This paper aims at finding out the problems and related roots that hinder its development, through conducting an analysis on the export development of cross-border e-commerce, in order to look for solutions and countermeasures in favor of its sound development and to promote the liberalization development of foreign trade in China.

Effect of contract choice on upstream carbon emission reduction considering carbon taxation

In order to curb the manufacturer’s product carbon emission levels, the leading retailer usually offers three contracts to the manufacturer, i.e., wholesale-price contract(WC), cost-sharing contract(CC) and revenue-sharing contract(RC). The results of implementing the three contracts are discussed and compared. The results reveal that as long as the government levies carbon taxations, all the three contracts can effectively stimulate the manufacturer to invest in carbon emission reduction. Among the three contracts, RC can achieve the highest level of carbon emission reduction of products and the maximum profits for both the manufacturer and retailer in a supply chain. However, the RC fails to reach the level of the centralized supply chain(CSC), thus it cannot coordinate the supply chain. The supply chain members’ contract choices are consistent. Both members prefer RC to the other two contracts. In order to effectively reduce the manufacturer’s carbon emission levels, the government should impose the highest carbon taxation level under RC, the medium carbon taxation level under CC, the lowest carbon taxation level under WC, and the same carbon taxation level as RC under the CSC.

The determinant of performance of cross-border M＆As in China： A comparative study between overseas Sino and Anglo firms

This study examines the factors that affect the performance of foreign acquiring firms in Chinese M＆As （mergers and acquisitions） market. Comparing between overseas Sino-Group and Anglo-Group, this study found that familiarity and location were the most important factors influencing performance of M＆A transactions in China. It also found that unrelated M＆A deals should be merged with familiarity for gaining positive acquisition performance. The total sample used in this study was 3,442 cases from October 1980 to March 2005. Because this period included all deals of M＆As after the opening of Chinese market in China. The authors＇ finding provided a more universal explanation in the cross-border M＆As in China.

Index system and methods for comprehensive assessment of cross-border power grid interconnection projects

With the global economy integration and progress in energy transformation,it has become a general trend to surpass national boundaries to achieve wider and optimal energy resource allocations.Consequently,there is a critical n eed to adopt scie ntific approaches in assessi ng cross-border power grid interconnection projects.First,con sidering the promotion of large-scale renewable energy resources and improvements in system adequacy,a comprehensive assessment index system,including costs,socio-economic benefits,environmental benefits,and technical benefits,is established in this study.Second,a synthetic assessment framework is proposed for cross-border power grid interconnection projects based on the index system comprising cost-benefit analysis,with market and network simulations,iterative methods for indicator weight evaluation,and technique for order preferenee by similarity to an ideal solution(TOPSIS)method for the project rankings.Fin ally,by assessi ng and comparing three cross-border projects betwee n Europe and Asia,the proposed index system and assessment framework have been proved to be effective and feasible;the results of this system can thus support investment decision-making related to such projects in the future.

China’s Cross-Border E-Commerce: Evolution Pattern and Influencing Factors

In recent years,while the traditional trade sectors have been shrinking,China’s cross-border e-commerce has undergone rapid development and has become a new driver of its international trade.Based on analysis of the evolution pattern of China’s cross-border e-commerce,this paper uses a revised gravity model to test empirically the driving factors and the resistance factors in the development of the country’s cross-border e-commerce.The results show that the total GDP,per capita disposable income of urban residents,total imports and exports,and the scale of the online shopping market have a positive relationship with cross-border e-commerce transactions,which are conducive to the development of cross-border e-commerce,while logistics costs inhibit the development of cross-border e-commerce.Accordingly,the paper puts forward several policy recommendations.

THE PROBLEMS AND MEDITATION OF PRACTICING NEWTAXATION SYSTEM PRACTICED IN FORESTRY

After the new taxation system was practiced, the burden of forestry taxation was increased generally. How to extricate oneself from a predicament, it needs to draft tax reduction by the government. The revenue of both forestry products and multiple management should be exempted from taxation, the timber products logs of forest industry shouldn’t be imposed added-value tax, 8 percent tax on special products of agriculture and forestry levied by enterprise acting for tax bureau should be is delayed to pratice, the fund of for silviculture shouldn’t be imposed duties as taxable service.

Cross-border E-commerce Upgrading Under Way

The emerging industry of crossborder e-commerce,which has been undergoing tremendous growth thanks to the loosening policies of consumption upgrading,is facing a large transformation.E-commerce is not as simple as opening an online store,but requires offline resources,offices,a training mechanism for workers,and professional photographing and model innovation services.The industry has experienced two development phases,with the 1.0

Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂

Development of a risk index for cross-border data movement

Cross-border data transmission in the biomedical area is on the rise,which brings potential risks and management challenges to data security,biosafety,and national security.Focusing on cross-border data security assessment and risk management,many countries have successively issued relevant laws,regulations,and assessment guidelines.This study aims to provide an index system model and management application reference for the risk assessment of the cross-border data movement.From the perspective of a single organization,the relevant risk assessment standards of several countries are integrated to guide the identification and determination of risk factors.Then,the risk assessment index system of cross-border data flow is constructed.A case study of risk assessment in 358 biomedical organizations is carried out,and the suggestions for data management are offered.This study is condusive to improving security monitoring and the early warning of the cross-border data flow,thereby realizing the safe and orderly global flow of biomedical data.

A Brief Analysis about the Public Property Attribute of the Fiscal and Taxation Law

From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwen liu once said： ＂the fiscal and taxation law is a very important law, it not only involves the entire country macro economic operation but also involves the interests of families and everyone＇s interests.＂This article will combine professor Jianwen Liu＇ s research results in the past two years, from the view of the field of law to discuss why the fiscal and taxation law known as public property.

The WTP Method as an Index of Taxation for Environmental Restoration in the City of Thessaloniki in Greece

The purpose of this study is to provide an evaluation of the possible criteria used by the people of Thessaloniki for the evaluation of public goods and the investigation of the benefits of the conservation and restoration of city structures affected by carbon monoxide.These benefits are expressed in monetary units by using the CVM(Contingent Valuation Method).The maintenance of the urban environment often entails excessive costs paid by the people through taxation.A city free of aesthetic pollution results in an increase in tourism.A portion of taxation paid by the citizens is allocated to cleaning the city.An increase in tourism provides the government with additional revenue through VAT(Value Added Taxes).The increase in the money supply is not significant enough to affect the inflation rate,but gives the government additional revenue for the maintenance of the city and additional resources to service the national debt.The evaluation of these public goods cannot be expressed in the private sector,so authors applied a modified version of the CVM which is a survey-based technique used in experimental economics.The study sample was 100 citizens of Thessaloniki.The objective of this study was to determine the citizens’of Thessaloniki WTP(Willingness To Pay)for this public goods.Furthermore,the objective of this study was to investigate the willingness of the citizens to pay more taxes for the conservation/restoration of building facades in the historic sectors of Thessaloniki.The main findings show that in a large proportion,28%of the interviewees are willing to pay,but those that are willing to pay significant amounts tend to prefer mild interventions to the buildings,while those(42%)that agree with minimal to null amount demand radical intervention.The latter group,also,considers any contribution of theirs to restoration as unfair,judging that this expenditure should be covered exclusively by the State.Last but not least,from a sociopsychological point of view,this attitude could be attributed to extreme personalities which tend to prefer more holistic and direct solutions(i.e.,no mixed strategy involving people and the State is acceptable by interviewees who considered themselves as having no further obligations after regular tax-paying);as a result,they think that the State is exclusively responsible to resolve the situation.

Cross-border Urban Networks Based on Manufacturing Global Value Chain:A Study of Listed Companies in Western China

Cross-border investment is essential for western China’s globalization.Global value chain(GVC)forms cross-border investment networks between industries in western China and overseas cities.Focusing on GVC,this study uses the social network analysis method,entropy method,multi-index comprehensive evaluation method,and quadratic assignment procedure analysis method to examine the characteristics and influencing factors of the urban networks of research and development(R&D),production,and sales formed as a result of the overseas investments of listed manufacturing companies in western China.Results showed that the three types of investment networks involved multiple industry types and multiple central cities with differentiated diversity and multicentrality.The R&D urban network’s leading sub-industries were the mechanical equipment and instruments,medicine and biological products,and metal and nonmetal industries.The destination cities were mostly those home to educational and scientific research centers.The production urban network’s leading sub-industries were the mechanical equipment,instrument,and food and beverage industries.The destination cities were mostly regional central cities in developing countries.The sales urban network’s leading sub-industries were the mechanical equipment and instrument,metal and nonmetal,and petrochemical and plastics industries.The destination cities were numerous and scattered.In addition,the R&D urban network easily formed specialized clusters,core nodes easily controlled the production urban network,and individual nodes did not easily control the sales urban network.Technological and economic system advantages greatly impacted the three network types.Considering the different influencing factors,this study suggests optimizing the institutional investment environment to narrow the institutional gap,adjusting and optimizing the investment layout to expand overseas markets,and increasing R&D funds to stimulate technological progress and overseas investments in western China.

International Financial Investments, Double Taxation of Dividends and ＂Effective Taxation＂ in the Portuguese Tax System

The purpose of this paper is to analyze the tax treatment of dividends established in the Portuguese corporate income tax code. The tax code aims at eliminating double taxation, if certain conditions are met. However, if dividends received were not previously subject to effective taxation, the elimination of double taxation no longer applies. The meaning of effective taxation is not defmed nor quantified in the code. But it is of great importance to firms＇ tax planning. In this context, it is a quite important concept, and the paper will discuss it. The methodological approach is based on using a hypothetical situation where a group of finns＇ faces different dividend flows, from diverse origins, and how taxes affect the overall tax burden of the group. The paper highlights the negative implications of a legal void in a very important tax topic regarding dividend policy in holding companies. It shows a tax induced level of uncertainty in designing dividend policy, and how it hinders financial management of groups of firms. The main conclusion is that the lack of a legal or quantitative definition of what constitutes effective taxation is an important factor of tax complexity in planning intercompany dividend policy, and the concept should be revised in legal terms.

A study on fiscal and taxation policies for ecological compensation

It is pointed out that it is necessary to speed up the reform of ecological civilization system, promote green development and build a strategic plan for China. Ecological compensation is a management measure that regulates the balanced development of economy and ecological environment, and fiscal policy is an important means in ecological compensation. Based on the fiscal and taxation policies of ecological compensation, this paper draws on the current situation and existing problems of current ecological compensation machine in China from three aspects: fiscal expenditure, tax policy and charging policy, based on various theories of ecological compensation taxation policy at home and abroad. In the end, it makes relevant policy recommendations.