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.

Taxes, Loans, Credit and Debts in the 15th Century Towns of Moravia： A Case Study of Olomouc and Brno

The paper explores urban public finance in the late medieval towns on the example of two largest cities in Moravia-Olomouc and Brno. Its purpose is to define similarities and differences between them, to express changes which have taken place in the course of the 15th century, and to distinguish financial administration and types of investments in the towns situated in the Eastern part of the Holy Roman Empire from those in the West. The primary sources （municipal books, charters, and Jewish registers） are analyzed using quantitative and comparative methods and the concept of the 15th century financial crisis is reconsidered. The analysis proved that each town within the Empire paid a fixed percentage of the total tax sum of central direct taxation through a system of repartition so that each tax increase caused an ever growing pressure on its finances. New taxes collected in Bmo and Olomouc after 1454 were not proportional to the economic power and population of both cities and gave preferential benefit to Olomouc. At the same time the importance of urban middle classes as tax-farmers started to grow. They increasingly gained influence on the financial and fiscal regime, both through political emancipation as well as by serving as financial officials. The Jewish registers document a general lack of money in the 1430s and 1440s which played into hands of the Jewish usurers. Accounting records from the 1480s and 1490s, to the contrary, give evidence of the growth of loans, debts and credit enterprise. The restructuring of urban elites, caused by financial crises and social conflicts, was centered round the wish for a more efficient management of urban financial resources and more intensive control rights. It was a common feature of towns in the West just as in the East of the Empire. On the other side, the tax basis in the West was rather created by indirect taxes, while direct taxes prevailed in the East. Trade activities played more important role in the West, whereas rich burghers in the East rather invested into land estates. From the research also emerged that the establishment of separate cashes is documented in the West only, the management of urban finance in the East remained limited to a single-entry accounting.

Effect of user fee on patient’s welfare and efficiency in a two tier health care market

This is a theoretical paper examining the effect of user fee on patients’ welfare and social welfare under three forms of provider reimbursements: full cost, prospective payment and cost sharing. The paper extends Rickman and McGuire (1999) by introducing user fee to the public sector and maintaining the assumption that providers can work in both the private and public health sectors. Contrary to previous studies, this study shows that efficiency is possible under the full cost reimbursement. The paper also shows the conditions under which efficiency is possible under each reimbursement scheme. Patient’s welfare can improve with the introduction of user fee when services in the public and private sector are complementary.

Why Are Risk-Pooling and Risk-Sharing Arrangements Necessary for Financing Healthcare and Improving Health Outcomes in Low and Lower Middle-Income Countries

Health is important to economic development, and economic development has an important impact on health outcomes. Health Expenditure makes up a substantial part of the global economy. In the world, the costs of healthcare are increasing;patients are compelled to pay more for treatment, and that makes a lot of people faced to Catastrophic Health Expenditures (CHE) and in long run fall below the poverty line. One of the most urgent and vexing challenges faced by many low- and middle-income countries is how to provide health care for the more than two billion poor people who live in these areas (developing countries). As much as more than 65% (in 2014) of total private health care expenditure in low-income countries comes from out-of-pocket payment by patients. In addition, according to World Bank report (2007), in low and lower middle-income countries was speared nearly 13% of global health spending with 87% the global disease burden. The WHO considers health financing models with high risk pooled, such as health insurance and prepaid schemes, a promising means for achieving universal health-care coverage and promotion health care. A crucial concept in health financing is that of pooling. The WHO defines risk-pooling as the “accumulation and management of revenues in such a way as to ensure that the risk of having to pay for health care is borne by all members of the pool and not by each contributor individually”. The larger degree of pooling, the less people will have to bear the health financial risks. Furthermore, adopting and operating financing policies based on greeter risk pooling/sharing (prepayments) are recommended to all countries (especially in low and lower-middle income countries). It means risk sharing/pooling plays a key role in all financing systems for achieving effectiveness and efficiency health systems.

The Role of Institutional Investors in the Evolutionary Dynamics of Agro-food Enterprises

The research topic is the one of public finance company whose core business is focused to support investment projects to overcome enterprises technological and structural gap. The research question is： If and how a public finance company is able to create and favor value creation processes sustainability for agro-food enterprises, highlighting the positive emerging externalities for different categories of stakeholders. They have results with particular evidences allow comparisons between the private investments and the support of institutional public investors. In such perspective, the mode of disbursement of soft loans and investment operations made by a public financing company will be examined. The methodological approach used, following a deductive-inductive perspective, is based on the ease study. Such technique able to formulate theories about a little known phenomena in their context, allows the study of recent events on which the researcher has little control. To this, a qualitative analysis on both primary and secondary data adds. From data analysis, it resulted that the Institute of Agribusiness Development （ISA） initiatives facilitated, just for example, the technological innovation of production department and consequent production capacity, the acquisition of production assets for row material processing and optimization of internal logistics, through an innovative automated warehouse. As a result, the case study finds sustainability at multiple levels reached by the activities promoted by ISA and the subsequent co-creation of value for stakeholders involved, small agro-food businesses innovation, and/or internationalization processes. As long as practical implications are concerned, such highlight the importance and the need for public and private institutions in their effort to continue to invest in projects to support the economy of the country. The originality of the paper lies in the proposed interpretation of more integrative paradigms （viable system approach, sustainability, and, value creation）, analyzing a financial institution for the development of the Italian food industry. At the same time, authors stress the research limit that is the analysis of the input of only one organization and consequent limited data in quantity and time span.

Development Trend and Revelations Regarding the Oil and Gas Upstream Sector

Since July 2014,when the international oil price slumped,the upstream sector of global oil and gas industry has experienced a tough transformation phase lasting over two years.In terms of the development trend,the global upstream sector has demonstrated six characteristics since 2017:firstly,global upstream investment will probably demonstrate the trend of "touching the ground and rising again";secondly,upstream operating costs will continually decline;thirdly,more favorable finance and taxation clauses will be offered for some resources to be developed through foreign cooperation;fourthly,global oil and gas output will probably further increase;fifthly,upstream exploration efficiency is anticipated to steadily increase;and sixthly,upstream geological understandings,theory and technology will continue to advance.In accordance with the above-mentioned development trends,Chinese oil enterprises must be prepared in four aspects for future rejuvenation.Firstly,persistent upstream investment has to be guaranteed,particularly in the exploration field;secondly,upstream operation efficiency must be promoted through the enhancement of technical research;thirdly,overseas upstream property must be purchased within the "time window";and fourthly,reforms have to be carried out to realize transformation in the petroleum industry.

Finance Minister Liu on Taxation System Reform in China

The new taxation system has beenoperated smoothly and its positiveresults have become evident since Chinacarried out the reform of the taxation systemin 1994.This was said by Mr.Liu Zhongli,Finance Minister and Director-General ofthe State Administration of Taxation at apress conference recently.The new taxationsystem brought RMB100 billion more to theTreasury in 1994,and the figure is expectedto be bigger in 1995,he disclosed. The minister said that the state hasadopted an appropriately tight financial

On promoting the innovation of the urbanization system in Western China from the view of public finance and taxation

New Urbanization is a major strategic decision for building socialism with Chinese characteristics,which has a profound significance for the comprehensive moves towards the completion of building a moderately prosperous society,accelerating the process of socialist modernization.The development of new urbanization requires the support of relevant mechanisms and systems.According to documents released by the State Council of China,promoting the innovation of urbanization systems is a crucial component to the cause of new urbanization in 2015.Based on the new urbanization system stipulated in The National New Urbanization Plan(2014-2020),this paper chooses to analyze how the fund security mechanism promotes innovation of the urbanization system in Western China from the perspective of public finance and taxation.This paper analyzes the relationship between urbanization and fund security,the importance of public funding to urbanization,and the shortcomings of urbanization in terms of public funding and taxation.This paper also discusses how the urbanization system can be promoted by improving the institution of fiscal transfer payments and local tax systems.

共同富裕进程中的数字普惠金融作用研究——基于我国254个地级市面板数据的分析

数字普惠金融利用数字技术手段实现金融服务的“精准滴灌”与“低成本覆盖”,为实现共同富裕提供了重要抓手。首先,基于“发展与共享”理念测度地级市共同富裕水平;然后,以我国254个地级市的面板数据检验数字普惠金融对共同富裕的作用。结果表明:总体上,数字普惠金融发展能够显著促进共同富裕水平的提升;细分子维度来看,数字普惠金融覆盖广度、使用深度和数字化程度均能显著促进共同富裕水平提升;区域数字基础设施建设能正向调节数字普惠金融的促进作用。拓展性分析表明,数字普惠金融对共同富裕的促进作用存在非线性,以数字普惠金融指数、产业结构、教育水平和城镇化水平作为门槛变量时,这种非线性关系均显著。研究结果不仅为数字普惠金融发展能够促进共同富裕提供了经验证据,而且还揭示了“完善数字基础设施建设,充分消弭数字鸿沟”“关注数字普惠金融门槛效应,充分释放数字红利”是进一步发挥数字普惠金融促进作用的关键要点。

数字普惠金融、横向税收竞争与城乡收入差距

缩小城乡收入差距是实现全体人民共同富裕的重要途径。基于2011—2020年中国内地31个省份的面板数据,运用面板Tobit模型和调节效应模型,揭示数字普惠金融和横向税收竞争对城乡收入差距的多重影响。研究发现:样本考察期内,中国城乡收入差距整体呈“逐年下降”的时序特征,中西部城乡收入差距自“高—中高水平”向“中低—低水平”的格局演变,四种分项收入对城乡收入差距影响各异;基准回归表明,数字普惠金融和合理的横向税收竞争均显著缩小了城乡收入差距;调节效应显示,横向税收竞争在数字普惠金融缩小城乡收入差距中具有逆向调节作用。基于此,提出引导数字普惠金融向农村下沉、倡导合理税收竞争、破除城乡市场壁垒、完善公共服务普惠共享机制等政策建议。

税收征管数字化与企业投融资期限错配——基于政府市场关系的机制探究

基于2009—2019年中国A股上市公司数据,考察税收征管数字化对企业投融资期限错配的影响。研究发现:税收征管数字化能够缓解企业投融资期限错配。从影响机制看,税收征管数字化的征税效应会加剧企业投融资期限错配,但其监督治理效应与市场优化效应会缓解企业投融资期限错配,整体表现为监督治理效应与市场优化效应强于征税效应。此外,在数字交易水平和财政压力较高的地区以及政治关联较强的企业中,税收征管数字化更能缓解企业投融资期限错配。税收征管数字化虽能加剧企业税收与财务风险,但能更为显著地降低企业经营风险并提高企业成长能力与盈利水平。研究可加深对政府如何有效运用大数据技术构建规范的政府和市场关系并深度影响微观企业经营决策的理解,为经济高质量发展和中国式现代化提供理论支持和实践指导。

中国财政转移支付制度改革:发展轨迹、变迁逻辑与未来展望

1994年分税制改革后,我国逐步建立起规范化的财政转移支付制度。经过三十年的实践,我国财政转移支付体系随着政策变化不断拓展和调整,在基本公共服务均等化、民生保障等重要领域发挥了举足轻重的作用。科学的财政转移支付制度是国家治理体系与治理能力现代化的坚实基础,在新的历史阶段如何谋划财政转移支付制度的新一轮改革,是优化政府间财政关系、建立现代财政体制亟待破解的核心问题之一。本文通过对财政转移支付制度的发展轨迹进行全面回顾与总结,揭示制度演变特征与逻辑主线,提出财政转移支付制度的改革方向应重点关注转移支付法治化、深化事权与支出责任划分改革、明确转移支付功能定位、优化资金使用与管理,以及完善省以下转移支付制度。

基于碳配额回购融资的工程机械再制造供应链定价与协调

研究考虑碳配额回购融资的工程机械再制造供应链定价与协调问题,建立由供应商和资金约束的制造商组成的两级工程机械再制造供应链决策模型。分别讨论了制造商是否采用碳配额回购融资两种情形,并利用Kuhn-Tucker条件求解相应模型。然后,设计了收益分享契约对供应链进行协调。最后,通过算例仿真分析了配额回购融资金额和收益分享参数对供应链成员最优决策和利润的影响。研究表明:当制造商初始资金受限时,供应链成员采用配额回购融资可以提高新产品产量、总产量和核心零部件的批发价;当供应商愿意提供的配额回购融资金额较低时,供应链成员更愿意接受收益分享契约,且当收益分享比例一定时,供应链双方可以实现帕累托改进。

纳税信用评级制度与企业劳动收入份额

采用2011—2020年A股上市公司为研究样本,探讨了纳税信用评级制度对企业劳动收入份额的影响及其机理。研究发现:纳税信用评级制度显著提高了企业劳动收入份额。机制分析表明,纳税信用评级制度通过缓解企业融资约束和调整企业雇佣决策进而影响企业劳动收入份额。异质性分析发现,纳税信用评级制度对劳动收入份额的促进作用对于非国有企业、信息不对称较高企业以及普通员工更为显著。本研究对于提高劳动收入份额,促进共同富裕具有重要意义。

税内税外:清代前期的地丁原额与实际税负

清代前期的地丁(田赋)“原额”是一个值得注意的问题。它既涉及作为定税基础的亩制、折亩、税率,也直接与清初沿袭的“万历则例”关联。清初沿袭的田赋征收标准是万历四十八年的定例,但在田赋征收货币化的进程中,清初所定的本色折银额过高,事实上增加了人民的负担,是清初田赋税额高出明代万历年间税额的重要原因之一。同时,由于在地丁征收过程中存在的银两与铜钱的折算,影响着纳税者和地方政府的实际利益。丁银摊入地亩,从总体上实现了“地丁”的合一,丁银征收标准以及丁银的摊入地亩或未摊入地亩,同样错综复杂。在地丁“原额”之外,预征、加征与差徭银的摊征,也反映出纳税、承差者的实际负担较为沉重。

企业数字化转型的劳动收入分配效应研究

在数字经济和双循环新发展格局大背景下,基于企业数字化转型视角探究收入分配问题具有重要的意义。借助2007—2021年A股上市公司数据实证检验企业数字化转型对劳动收入份额的影响效应,研究结果表明:第一,企业数字化转型有助于提升劳动收入份额,且该结论具有稳健性;第二,融资约束效应、人力资本结构效应及内部控制效应是企业数字化转型提升劳动收入份额的重要渠道;第三,企业数字化转型的劳动收入分配效应存在行业、所有制、科技属性方面的异质性,且对劳动密集型企业、非国有企业及高科技企业产生明显偏好;第四,企业数字化转型存在劳动收入份额提升与企业高质量发展的双重效应,实现了员工福利与企业发展的互利共赢。研究结论可以在微观层面上提供关于技术进步对劳动收入份额影响的证据,为新时期收入分配结构的优化提供了决策参考。

现代化产业体系构建与农民农村共同富裕:影响机理与实证检验

基于2008—2021年中国31个省、市、自治区(不包含港澳台)面板数据,运用主成分分析法与优序图分析相结合的方法测算现代化产业体系构建水平,并研判现代化产业体系构建对农民农村共同富裕的影响。实证分析结果显示:现代化产业体系构建可有效赋能农民农村共同富裕。传导机制分析显示,现代化产业体系构建能够通过扩大财税规模、增加创业活动、缩小城乡数字鸿沟,赋能农民农村共同富裕。异质性检验证实,现代化产业体系构建对农民农村共同富裕的赋能作用在东部地区更为显著。空间效应分析显示,现代化产业体系构建对农民农村共同富裕具有正向空间溢出效应。针对于此,未来应构建现代乡村产业体系、激发农村创业创新活力、推动区域产业协调发展,加速推进农民农村共同富裕。

会计行业智能化变革与会计专业课程体系重构

新一代信息技术带来会计分工重组、会计职能拓展和会计工具升级。基于行业三大基础性变革重构了以业务财务、共享财务和战略财务为基础的会计专业核心课程体系,同时突出企业与政府、企业与金融市场和企业内部三大财务关系,重点关注大数据和财务机器人两大信息技术,重构了以典型项目为载体、以工作任务为引领、以教学做一体为主要教学方法的课程体系。

环境管理体系认证的收入分配效应——基于企业劳动收入份额的研究

环境管理体系认证是当前中国应用最广泛的自愿型环境规制手段,通过环境管理体系认证能够对企业的管理环节和生产流程进行绿色化改造,进而促进企业的绿色高质量发展。企业进行环境管理体系认证能否提升劳动收入份额,目前仍存在研究不足。本文利用2008—2020年中国A股上市企业数据,实证检验了环境管理体系认证对于企业劳动收入份额的影响。研究结果表明:环境管理体系认证能够显著提高企业的劳动收入份额,在一系列稳健性检验后结果依然显著。机制检验表明:企业环境管理体系认证能够缓解企业的融资约束、提升内部控制质量,发挥“融资效应”和“治理效应”,进而提高劳动收入份额。异质性分析表明,这种效应在国有企业、劳动密集型企业、技术密集型企业、数字化转型程度更高的企业中更加显著。本文的研究结论对于推动中国企业绿色高质量发展具有一定的政策启示。