The UK education has a long history and is internationally accepted for its qualifications and teaching standards. This essay firstly gives an introduction about the development of British education since the last cen...The UK education has a long history and is internationally accepted for its qualifications and teaching standards. This essay firstly gives an introduction about the development of British education since the last century, then discusses the basic structure of British education system and finally suggests some references for our education.展开更多
The studies of British Marxism can be divided into two periods: the upsurge period (1980s-1990s) and thedeepening development period (the beginning of 21st century to now). The studies mainly feature expansions ofrese...The studies of British Marxism can be divided into two periods: the upsurge period (1980s-1990s) and thedeepening development period (the beginning of 21st century to now). The studies mainly feature expansions ofresearch scopes, disputes in its definition and boundaries, and transformations from case studies to comprehensiveresearch. There are reasons to expect its future prosperity, if research work can fulfill the following three tasks:strengthening basic studies with literature collections and material analyses, changing logical perspectives byadhering to a holistically structured system, and with an orientation to the practical issues in China, conductingBritish Marxism studies under the context of the socialism with Chinese characteristics.展开更多
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
To meet the requirements of a socialist market economy and overcome the inherent sharp contradictions of the former taxation system, China began reforming the structure of its tax system this year. The structural refo...To meet the requirements of a socialist market economy and overcome the inherent sharp contradictions of the former taxation system, China began reforming the structure of its tax system this year. The structural reform has been carried out under theguidelines of unifying the tax law, creating equal treatment, simplifying the tax system, building up a rational tax revenue sharing system, redressing distribution relationships, standardizing the mode展开更多
In 2016 European Romantic Review published a special issue on China in Romantic literature and culture.The four articles in this issue examine China’s impact on such British cultural domains as gardening,periodicals,...In 2016 European Romantic Review published a special issue on China in Romantic literature and culture.The four articles in this issue examine China’s impact on such British cultural domains as gardening,periodicals,folktale,and tourism.In his introduction to this issue,Kitson argues that literary studies in the 21st century should renew their attention to China:"With the increasing presence...of China on the global stage,imminently about to assume the status of the world’s lar gest economy,it might now be argued that in the second decade of the twenty-first century our critical focus might be attuned to China and Southeast Asia"(3).展开更多
Roaring on the streets in Yulin in northwest China＇s Shaanxi province, some vehicles were escorting the town＇s newly-named honorary citizen, William Lindesay from Britain, to a ceremony to award him the title of honor.
With the global concern about the safety of the environment and the increasing demands for carbon reduction, European countries have proposed to levy a carbon tax to reduce global carbon emissions. In the process of g...With the global concern about the safety of the environment and the increasing demands for carbon reduction, European countries have proposed to levy a carbon tax to reduce global carbon emissions. In the process of global trade, depending on advanced technology on carbon emissions, European and American countries raise the production cost of their competitors through a carbon tax to gain competitive advantage. The West＇s carbon tax will inevitably have serious implications for the export trade of China as a trading nation. As the central region, Hubei Province＇s export trade will also be affected. This paper first reviewed the background of carbon tariffs on the international market, then analyzed the impact of a carbon tax on exports of Hubei Province, and proposed relevant policies and countermeasures against trade barriers on a carbon tax at last.展开更多
[ Objective] The study aimed to discuss the relationship between environmental tax and sustainable development in China. E Method From the aspects of economic growth, development mode, environmental consciousness of n...[ Objective] The study aimed to discuss the relationship between environmental tax and sustainable development in China. E Method From the aspects of economic growth, development mode, environmental consciousness of national people, equity and efficiency, we analyzed the relationship between environmental tax and sustainable development in China, then studied the current taxation systems aiming at sustainable devel- opment. [ Result] In China, the design idea of present taxation system is not suitable for sustainable development, and a complete and scientific environmental tax system has not been established. Environmental tax indicates fairness principle, promotes equal competition and economic struc- ture adjustment, and enhances the environmental consciousness of national people. [ Conclusion] Environmental tax is not only an important sys- tem guarantee for the implementation of scientific development concept and circular economy, but also an effective method for governments to pro- tect environment and realize sustainable development.展开更多
Through a detailed analysis and documentation of relevant U.S.foreign relations and other official documents of the period around the Korean War,this paper aims to prove that in the early negotiation process of the 19...Through a detailed analysis and documentation of relevant U.S.foreign relations and other official documents of the period around the Korean War,this paper aims to prove that in the early negotiation process of the 1951 San Francisco peace treaty,the United States maintained that South Korea should participate in signing the treaty and that the U.S.changed its position because of the resilient British opposition to South Korean participation,which in turn was motivated strongly by the British concern over its strategic interests in East Asia and its diplomatic relations with the newly communized China.In particular,the Chinese intervention in the Korean War and the communist recapture of Seoul provided the impetus for this shift in the U.S.position that led to the exclusion of South Korea from the treaty.Because the substance of the San Francisco peace treaty was dictated by the exigencies under the Korean War and the Cold War and lacks the“Grotian spirit of international law”underlying the founding of the League of Nations and the United Nations,the San Francisco peace treaty does not contain sufficient merit to be worthy of permanent compliance,which leaves open the possibility of modification in the future.展开更多
Doing business in China,while lucrative,can be a mine-field to the uninitiated.This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.Th...Doing business in China,while lucrative,can be a mine-field to the uninitiated.This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.This article looks at how foreign investors are taxed in the People’s Republic of Chin(PRC)under the enterprise income tax(EIT),regardless of whether the investor is operating as a wholly foreign-owned展开更多
Doing business in China, while lucrative, can be a mine-field to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.
During the 21st Ningbo International Fashion Fair,the George Brummell Bespoke Tailors displayed its masterful techniques and elegant dressing style.Mr.Wang Biao who introduced the George Brummell British brand into Ch...During the 21st Ningbo International Fashion Fair,the George Brummell Bespoke Tailors displayed its masterful techniques and elegant dressing style.Mr.Wang Biao who introduced the George Brummell British brand into China,stated that George Brummell was once a consultant of the Royals,also a展开更多
To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infra...To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infrastructure and pave the way for full adoption of electronic filing(e-filing)of profits tax returns for businesses(the e-filing project).The e-filing project was implemented in phases starting from June 2020 and expects full implementation by June 2025.The first phase of the digital transformation was successfully implemented earlier this year allowing more businesses to voluntarily e-file their profits tax returns.This article discusses the motivations behind the HKIRD’s e-filing project,the implementation process as well as its implications for Hong Kong SAR,China.Digital transformation is an inevitable development in the society and commerce.To keep pace with the global trend of digital transformation,the public sectors in various jurisdictions have been digitalising financial and tax reporting over the past decades to harness IT to improve delivery of public services to customers and enhance the standard of information collection and administration.展开更多
文摘The UK education has a long history and is internationally accepted for its qualifications and teaching standards. This essay firstly gives an introduction about the development of British education since the last century, then discusses the basic structure of British education system and finally suggests some references for our education.
文摘The studies of British Marxism can be divided into two periods: the upsurge period (1980s-1990s) and thedeepening development period (the beginning of 21st century to now). The studies mainly feature expansions ofresearch scopes, disputes in its definition and boundaries, and transformations from case studies to comprehensiveresearch. There are reasons to expect its future prosperity, if research work can fulfill the following three tasks:strengthening basic studies with literature collections and material analyses, changing logical perspectives byadhering to a holistically structured system, and with an orientation to the practical issues in China, conductingBritish Marxism studies under the context of the socialism with Chinese characteristics.
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To meet the requirements of a socialist market economy and overcome the inherent sharp contradictions of the former taxation system, China began reforming the structure of its tax system this year. The structural reform has been carried out under theguidelines of unifying the tax law, creating equal treatment, simplifying the tax system, building up a rational tax revenue sharing system, redressing distribution relationships, standardizing the mode
文摘In 2016 European Romantic Review published a special issue on China in Romantic literature and culture.The four articles in this issue examine China’s impact on such British cultural domains as gardening,periodicals,folktale,and tourism.In his introduction to this issue,Kitson argues that literary studies in the 21st century should renew their attention to China:"With the increasing presence...of China on the global stage,imminently about to assume the status of the world’s lar gest economy,it might now be argued that in the second decade of the twenty-first century our critical focus might be attuned to China and Southeast Asia"(3).
文摘Roaring on the streets in Yulin in northwest China＇s Shaanxi province, some vehicles were escorting the town＇s newly-named honorary citizen, William Lindesay from Britain, to a ceremony to award him the title of honor.
文摘With the global concern about the safety of the environment and the increasing demands for carbon reduction, European countries have proposed to levy a carbon tax to reduce global carbon emissions. In the process of global trade, depending on advanced technology on carbon emissions, European and American countries raise the production cost of their competitors through a carbon tax to gain competitive advantage. The West＇s carbon tax will inevitably have serious implications for the export trade of China as a trading nation. As the central region, Hubei Province＇s export trade will also be affected. This paper first reviewed the background of carbon tariffs on the international market, then analyzed the impact of a carbon tax on exports of Hubei Province, and proposed relevant policies and countermeasures against trade barriers on a carbon tax at last.
基金Supported by Science and Technology Planning Project of Educational Commission of Jilin Province,China(2010-11)
文摘[ Objective] The study aimed to discuss the relationship between environmental tax and sustainable development in China. E Method From the aspects of economic growth, development mode, environmental consciousness of national people, equity and efficiency, we analyzed the relationship between environmental tax and sustainable development in China, then studied the current taxation systems aiming at sustainable devel- opment. [ Result] In China, the design idea of present taxation system is not suitable for sustainable development, and a complete and scientific environmental tax system has not been established. Environmental tax indicates fairness principle, promotes equal competition and economic struc- ture adjustment, and enhances the environmental consciousness of national people. [ Conclusion] Environmental tax is not only an important sys- tem guarantee for the implementation of scientific development concept and circular economy, but also an effective method for governments to pro- tect environment and realize sustainable development.
文摘Through a detailed analysis and documentation of relevant U.S.foreign relations and other official documents of the period around the Korean War,this paper aims to prove that in the early negotiation process of the 1951 San Francisco peace treaty,the United States maintained that South Korea should participate in signing the treaty and that the U.S.changed its position because of the resilient British opposition to South Korean participation,which in turn was motivated strongly by the British concern over its strategic interests in East Asia and its diplomatic relations with the newly communized China.In particular,the Chinese intervention in the Korean War and the communist recapture of Seoul provided the impetus for this shift in the U.S.position that led to the exclusion of South Korea from the treaty.Because the substance of the San Francisco peace treaty was dictated by the exigencies under the Korean War and the Cold War and lacks the“Grotian spirit of international law”underlying the founding of the League of Nations and the United Nations,the San Francisco peace treaty does not contain sufficient merit to be worthy of permanent compliance,which leaves open the possibility of modification in the future.
文摘Doing business in China,while lucrative,can be a mine-field to the uninitiated.This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.This article looks at how foreign investors are taxed in the People’s Republic of Chin(PRC)under the enterprise income tax(EIT),regardless of whether the investor is operating as a wholly foreign-owned
文摘Doing business in China, while lucrative, can be a mine-field to the uninitiated. This regular column by Deloitte will provide specific information to give businesspeople the tools they need to facilitate this process.
文摘During the 21st Ningbo International Fashion Fair,the George Brummell Bespoke Tailors displayed its masterful techniques and elegant dressing style.Mr.Wang Biao who introduced the George Brummell British brand into China,stated that George Brummell was once a consultant of the Royals,also a
文摘To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infrastructure and pave the way for full adoption of electronic filing(e-filing)of profits tax returns for businesses(the e-filing project).The e-filing project was implemented in phases starting from June 2020 and expects full implementation by June 2025.The first phase of the digital transformation was successfully implemented earlier this year allowing more businesses to voluntarily e-file their profits tax returns.This article discusses the motivations behind the HKIRD’s e-filing project,the implementation process as well as its implications for Hong Kong SAR,China.Digital transformation is an inevitable development in the society and commerce.To keep pace with the global trend of digital transformation,the public sectors in various jurisdictions have been digitalising financial and tax reporting over the past decades to harness IT to improve delivery of public services to customers and enhance the standard of information collection and administration.
