Ethical Principles and Governance Technology Development of AI in China

Ethics and governance are vital to the healthy and sustainable development of artificial intelligence(AI).With the long-term goal of keeping AI beneficial to human society,governments,research organizations,and companies in China have published ethical guidelines and principles for AI,and have launched projects to develop AI governance technologies.This paper presents a survey of these efforts and highlights the preliminary outcomes in China.It also describes the major research challenges in AI governance research and discusses future research directions.

Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local governments.Therefore,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social factors.Firstly,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different regions.Secondly,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among regions.Furthermore,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy measures.The results indicate that implementing the destination principle will reduce regional tax imbalances.Moreover,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities.

Voluntary tax compliance behavior of individual taxpayers in Pakistan

Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.

The Notion of Efficiency in China’s Civil Law Scholarship

The pursuit of economic efficiency is the major driver for the birth of contemporary Chinese civil law.Contemporary civil law scholarship has demonstrated a serious concern for efficiency from the very beginning.However,many examples suggest that the notion of economic efficiency is often diluted or replaced by factors like civil law doctrinal scholasticism,moral notions,inertial thinking of the planned economy or the will of the leader.It has not been systematically attended to or expressed in a detailed and precise way in the contemporary civil law scholarship in China,rendering some economic judgments uneconomical.In the 21 st century,it is necessary for the civil law studies to establish a clearer and more precise notion of efficiency,to conduct more direct and accurate evaluations on civil laws’incentives on people’s behaviors and their socio-economic effects,so as to reduce the cost of social interactions and promote deeper cooperation and winwin outcome among individuals.

Discussion of the Relationship between Fairness and Efficiency——Based on Rawls'“A Theory of Justice”

Since China’s reform and opening up,from the Third Plenary Session of the 14th Central Committee of the Communist Party of China that put forward"efficiency first and fairness"to the 18th National Congress of the Communist Party of China,"first distribution and redistribution must deal with the relationship between fairness and efficiency,and redistribution pays more attention to fairness"Distribution policy,in 2021,the tenth meeting of the Central Finance and Economics Committee clearly stated that it is necessary to promote common prosperity in stages.The relationship between fairness and efficiency has always been the basic principle and standard for the country to formulate policies,and it is also the core issue discussed by scholars.Both utilitarianism and Rawls'two principles of justice provide us with different perspectives to explore the relationship between fairness and efficiency.This article focuses on Rawls's critique of utilitarianism and the specific content of the two justice principles,and makes a simple discussion on the relationship between fairness and efficiency and its enlightenment on the formulation of distribution policies in our country.

Non-Value-Added Tax to improve market fairness and quality

The promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide.Accelerated digital disruption and abusive trading behaviors,such as the GameStop mania,prompt regulatory changes.It is unclear how this“democratization”of trading power affects market fairness as economies cope with pandemic-driven shifts in basic systems.Excessive speculation and market manipulation undermine the quality of financial markets in the sense that they cause volatil-ity and increase the pain of bubble and crash events.Thereby,they weaken public confidence in financial markets to fulfill their roles in proper capital allocation to irrigate the real economy and generate value for society.While previous studies have mostly focused on market efficiency,our study proposes a tool to improve market fairness,even under periods of stress.To encourage value generation and improve market quality,we advance a graduated Non-Value-Added Tax that we implement in an agent-based model that can realistically capture the properties of real-world financial markets.A profitable transaction is taxed at a higher rate if it does not enhance the efficiency measured by deviation from fundamentals.When an agent locks in profit not supported by fundamentals but driven by trend-following strategies,the generated profit is taxed at various rates under the Non-Value-Added Tax regime.Unlike existing financial transaction taxes,the non-value-added tax is levied on profit rather than on price or volume.We show that the proposed tax encourages profitable trades that add value to the market and discourages valueless profit-making.It significantly curtails volatility and prevents the occurrence of extreme market events,such as bubbles and crashes.

公平竞争审查制度能否缩小企业内部薪酬差距?

缩小企业内部薪酬差距对缓解收入不平等和实现共同富裕具有重要意义。本文基于2010—2020年中国A股上市公司数据,运用双重差分模型实证检验了公平竞争审查制度对企业内部薪酬差距的影响及其作用机制。研究结果显示:公平竞争审查制度缩小了企业内部薪酬差距,其对高管平均薪酬有显著负向影响,而对普通员工平均薪酬的影响不显著;公平竞争审查制度对企业内部薪酬差距的影响在非国有企业、高管持股比例较高企业和产业政策扶持行业的企业更明显;公平竞争审查制度通过促进市场竞争、规范政府补贴和规范税收优惠缩小企业内部薪酬差距;公平竞争审查制度对企业内部薪酬差距的影响是通过缩小超额薪酬差距实现的。本文丰富了企业内部薪酬差距影响因素方面的研究,也为进一步探索企业内部薪酬差距的治理机制提供了新视角。

政府开放数据平台FAIR原则评估指标体系及实证研究

[目的/意义]评估政府开放数据平台FAIR原则的实施效果有助于平台规范标识符、统一元数据标准等,增强政府数据的发现、共享和重用。[方法/过程]采用网络调研法,借鉴国际代表性评估框架,结合调研构建面向政府开放数据平台的FAIR原则评估指标体系,并选取国内外8个样本平台作为案例,从可发现、可访问等4个维度展开评估分析,比较FAIR原则实施状况和差异。[结果/结论]从永久性标识符方案、元数据标准规范、数据使用许可等方面提出相应改进策略,完善国内政府开放数据平台数据管理规范,为后续相关平台的建设与利用提供理论指导和实践借鉴。

非正常损失下增值税损失补偿责任之重构

由管理不善行为导致的非正常损失特殊情形,被保险人客观上遭受之税额损失未能得到保险人充分补偿。近因原则下税额损失与造成非正常损失之保险事故紧密联系,是“一因多果”逻辑下非正常损失结果之延续及扩大。保险人在保险范围内不予赔付之行为,不符合损失补偿原则中“充分补偿”之要义。实务当中裁判标尺不统一需通过立法完善:应明确在过失性管理不善情形下之损失为非正常损失;在保险范围内,保险人针对非正常损失情形之补偿,应一并补偿税额损失,以达至保险人义务之完全履行;在保险范围外,本着为企业纾困之目的,应将留抵退税作为法定救济渠道,对遭受非正常损失之企业予以适当补偿。

国际数据管理计划工具比较研究

采纳一定的标准,特别是以主流、用户量大的数据管理计划(DMP)工具作为代表,遴选出6种研究数据管理计划工具作为研究对象,结合实际试用、前人研究和专家访谈,从科研人员使用和体验视角采用综合性研究方法,厘清工具比较评估的核心要素,构建工具比较评估的三级指标体系,就基本功能、DMP模板内容、用户体验开展比较分析,研究结果呈现通用DMP工具的典型特性和未来发展趋势,供我国出台相关政策和研发工具借鉴参考。

公平竞争审查制度会降低企业避税程度吗?

财税政策是政府干预经济的常用方式,税收优惠政策对市场公平竞争具有重大影响。审查税收优惠政策的公平性,是在税收领域贯彻落实公平竞争审查制度的务实之举。基于2011—2021年沪深A股公司的面板数据,将实施公平竞争审查制度视为一项准自然实验,运用双重差分模型(DID)作为分析工具,探讨了公平竞争审查制度对高行政垄断区域企业税收规避的影响。研究发现,公平竞争审查制度可以显著降低高行政垄断地区企业的避税程度。机制检验表明,公平竞争审查制度能够促进税收扶持中性和市场竞争中性,从而抑制企业税收规避动机。进一步分析发现,公平竞争审查制度的税收规避抑制效应在地方政府问责制完善、地区营商环境差、地方政府税收竞争程度高以及公司内部治理差的样本中更为明显。文章丰富了公平竞争审查制度等行政垄断规制的微观经济后果和企业避税影响因素的研究文献,为公平竞争审查制度的实施提供政策参考。

论税收法定原则的强度

税收法定原则若要落实到位,必须准确把握税收法定原则的“质”与“量”。目前,各方对税收法定原则的“质”即内涵已经达成高度共识,但对税收法定原则的“量”即强度尚存较大争议。从税收立法的“公—公”维度和涉税契约的“公—私”维度考察税收法定原则的强度,可知其并非全有全无或非此即彼的状态,而是一种从刚性法定到弹性法定渐变的状态。对税收法定原则“量”的如此把握,将有利于税收法定原则的精细化落实。

基于FAIR原则的数据期刊开放共享与关联模型研究

[目的/意义]为揭示数据论文与期刊论文关联出版的新形态,对目前数据期刊的开放共享、数据论文与期刊论文之间的关联进行研究,有助于推动科学数据的开放共享发展,促进科学数据的高效流通,使科学数据在多层维度释放数据价值。[方法/过程]基于FAIR原则,从元数据元素、文献服务等角度出发,构建数据流向视角下数据论文与期刊论文之间的互关联模型,分析数据论文与期刊论文之间的关联过程,并选取代表性数据期刊Data in Brief的数据论文为实例展开模型验证与实践参照。[结果/结论]本文基于“可访问”“可发现”对“开放共享”展开研究;基于“可互操作”和“可重用”对“关联”展开研究。通过构建理论模型、实例验证,厘清数据论文与期刊论文之间的关联模式以及验证理论模型的可行性与合理性。

期刊论文支撑数据FAIR原则的应用评估与案例分析

[目的/意义]FAIR原则在科技期刊的应用有助于增强期刊论文支撑数据的可发现、交互、共享与重用。评估FAIR实施情况有利于其推广实施,以期为我国期刊论文的支撑数据共享与重用提供有益参考。[方法/过程]本文在国外FAIR原则评估模型的基础上,综合考虑各模型的优势和指标设计特点,结合《数据分析与知识发现》期刊论文相关的科学数据特征,构建FAIR原则指标评价体系,基于该体系从4个维度分析调研结果,最后对中文期刊论文的支撑数据FAIR应用提出合理化建议与优化策略。[结果/结论]FAIR原则在期刊论文支撑数据的应用仍需进一步完善,科研人员的数据共享意识及对于FAIR原则的认知度远远不够,建议从宏观和微观两个层面推广FAIR原则及其实施,推动数据更加开放和可重用。

收入分配视角下唐宋之际两税法的制度变迁及启示

两税法改革开启了“以资产为宗”的新格局,其税制层面的公平性较“以人丁为本”的租庸调制有了明显改进,但政策实践中的赋税不均问题却依然突出。与此同时,“田制不立”和“不抑兼并”成为新的政策取向:一方面,土地交易更加活跃,土地占有趋于集中,富民阶层崛起;另一方面,租佃关系愈加发达,人身依附关系松弛,农民获得更多自由,在一定程度上促进了社会生产力的提高和农商经济的繁荣。当然,富民阶层存在着逃避赋税的强烈动机,而获得更多自由的农民在生产生活上也面临更大的风险。所以,国家需要采取土地清丈和建立以贫民下户为重点的因灾减免救济制度等措施来解决赋税不均问题。历史经验表明,在一定条件下,完备的产权保护制度与税收发挥调节收入分配作用是可以相兼容的,关键在于保护民众发展生产和创造财富的积极性的同时,采取有力措施来维护和落实税收公平原则。

碳税-碳交易下零售商主导型供应链公平关切决策

在碳税-碳交易政策的影响下,以一个主导零售商和从属中小制造商(SMM)组成的低碳供应链为研究对象,通过构建SMM有无公平关切行为的分散决策模型以及集中决策模型,并对各个模型的最优决策进行比较分析,探讨SMM的公平关切决策和供应链的协调问题。文章研究了SMM公平关切下公平关切系数、碳减排率和碳税率对供应链定价和利润的影响,并设计了“Nash谈判-两部定价”契约实现系统协调。研究发现,在碳税-碳交易政策的影响下,供应链成员利润随着碳税率的增加而减少,但是供应链成员利润随着碳减排率变动呈现两种不同方向变化。SMM公平关切行为可以提高批发价格和自身利润,降低零售商利润,但对零售价格和系统利润没有影响,随着SMM公平关切系数的增大,零售商与SMM之间的利润差距缩小。文章设计的“Nash谈判-两部定价”契约可以实现系统协调。

基于零售商公平偏好的供应链减排与定价决策

将零售商公平偏好引入供应链减排博弈中,在碳税规制约束下分析了零售商无公平偏好、制造商考虑零售商公平偏好、制造商不考虑零售商公平偏好三种情况下的供应链减排与定价问题。研究发现:产品减排量与零售商公平偏好负相关,即零售商公平偏好在一定程度上阻碍了产品减排。因此,需要政府宣传低碳产品的优势,使零售商将关注焦点由利润分配的公平性转移到产品的低碳情况上,从而降低其公平偏好,促进产品减排;如果零售商具有公平偏好,此时制造商在决策中考虑其公平偏好的影响,能同时提高制造商和零售商的利润,从而实现双赢。

公平视角下我国个人所得税费用扣除制度的审视与优化

我国第七次个人所得税改革,将分类所得税制改为综合与分类相结合的所得税税制,上调了个税的基本扣除费用,首次增加了专项附加扣除项目,旨在进一步发挥个税的分配调节功能,改善社会成员收入分配不平等状况,降低中低收入者的税收负担增加其税后收入,这符合个税改革最终诉求——公平税负,也体现了共同富裕的政策导向。文章从公平视角出发,对新个税费用扣除制度的实施情况及其影响进行审视,分析其产生的积极效果和不完善之处,并提出个人所得税费用扣除制度的优化建议,以期我国个人所得税更加有效地促进公平。

政策文本视角下我国国家科学数据中心FAIR化特征初探

[目的/意义]对我国国家科学数据中心数据政策的FAIR化特征进行探索,为我国数据中心的数据管理政策制定和工作优化提供初步参考。[方法/过程]综合运用网络调研和文本挖掘的方法,使用KH Coder内容挖掘软件对20家数据中心的79部数据政策进行量化文本分析。通过对FAIR原则在政策文本中的出现频次和高相似词汇的分析,揭示FAIR原则在各个数据中心、不同类型政策文本中表现出的关注度差异与语义特征。[结果/结论]数据中心的数据政策已体现了一定的FAIR原则理念,但对每项FAIR原则的关注度不均衡;不同类型的数据政策关注FAIR原则的不同方面,共性在于对可发现原则和可互操作原则比较关注;对元数据给予了重点关注。[创新/价值]建议数据中心在数据政策制定中突出“元数据”在数据全生命周期管理中的作用,推动“数据增值驱动”的数据政策体系构建,并立足我国科学数据管理实际,适度引入FAIR原则。