Tax Regulations for Non-Resident Enterprises

The State Administration of Taxation has issued the tax regulations for non-resident enterprises that do business and have establishments or     

Grain Procurement,Tax Instrument and Peasant Burdens during China's Rural Transition

In this paper, we argue that China's grain procurement system as a major instrument in rural taxation survived the communes and lost its importance only gradually in recent years. However, as agricultural liberalization progressed, the traditional tax instruments of ‘tax deduction prior to grain procurement payment’ and implicit taxation through ‘price scissors’ gradually eroded. Under such a circumstance, local governments in agriculture-based regions resorted to informal fees collected directly from individual rural households while the more industrialized regions shifted to non-agricultural taxes that are less costly in terms of tax collection. Empirical evidence based on a large panel data set supports our hypotheses of rural taxation in China.     

让国有、民营、外资企业良性互动

面对新一轮的经济发展,作为自改革开放以来的发展龙头——上海,如何发挥不同所有制经济之长,实现基本经济结构的优化配置,是当前特别需要关注的重大课题。外资企业现在是上海的"快腿",其在上海不是多了,而是还有极大的发展空间;民营企业是上海的"弱腿",其发展首先取决于对旧有观念的破除;国有企业是上海的"慢腿",其最大问题仍然是自主权的缺损。     

国内外警用狙击步枪展示

中国79/85式狙击步枪仿自苏联的德拉古诺夫式狙击步枪,广泛装备我国军警部队。导气式半自动方式,4倍光学瞄准镜。发射53式7.62毫米机枪弹,10发弹匣供弹。全枪重4.4公斤,全枪长1220毫米,初速830米/秒,有效射程800米。使用寿命6000发。缺点是瞄准镜易松动、后坐力较大、不便携行等。     

Domestic Bureaucratic Politics and Chinese Foreign Policy

One of the outstanding features of China's domestic politics is the prominence of the bureaucracy in the policy-making process. Arguably, bureaucracy is the next major player in the policy-making process in China after the top leaders. In this article, the three following aspects of the role of bureaucracy in the Chinese foreign policy-making process are examined: (1) the structure of the bureaucracy, especially the main agencies of the bureaucracy involved in foreign policy making; (2) the respective responsibilities of these agencies and their roles in the process; and (3) inter-agency coordination including the resolution of conflict among them. It observes that while the Ministry of Foreign Affairs plays a key role in the process, other ministries and bureaucratic agencies have significant and even growing input in an increasing number of functional areas, such as trade, finance, economy, climate change, soft power and military affairs. In addition, coordination among these agencies has become a key in the policy-making process.     

WTO规则与我国涉外税收政策调整

中国已经加入“世界贸易组织”（WTO），而WTO实质上是由自身的规则（即《世界贸易组织协议》）及历次多边贸易谈判所达成的众多协议和规则性文件组成，并按此运作的。这些协议和规则性文件，可以集中归纳为必须依循的若干规则，用以破除各种贸易壁垒，保障推进平等的世界贸易自由化。在世界贸易组织的规则中，同税收关系较为密切的主要原则有：１．最惠国待遇原则；２．国民待遇原则；３．关税减让原则和反倾销、反补贴原则；４．透明度原则；５．例外原则和发展中国家优惠原则。调整和改革税制，不但是要主动地清理、修改那些不符合WT…     

Chinese Enterprises Expanding Foreign Presence

正Every year from late April to June,Thailand’s fruit of the season,durian,can be delivered to China in just 120 hours via a direct channel between the two countries for the delivery of fresh produce.Yet thanks to the intel igent logistics networks of Chinese enterprises,this time could be reduced to just 72hours in the future.Chinese logistics enterprises are among the country’s growing group of compa-     

Fiscal Federalism and Provincial Foreign Tax Policies in China

This paper employs province-level data between 1992 and 2000 to assess the impact of fiscal federalism and pro-internationalization industrial groups on provincial foreign tax efforts in China. It argues that part of the provincial variation in tax efforts on foreign investors is related to the level of fiscal autonomy, the strength of pro-internationalization industrial groups, and provincial economic conditions. The level of fiscal autonomy is found to be positively associated with provincial governments' tax efforts on foreign-invested enterprises (FIEs). Transfer-dependent provinces tend to have lower effective tax rates on FIEs than transfer-contributing provinces. The transfer systems designed to combat regional inequality and absorb regional shocks may undermine incentives for local governments to be fiscally responsible, potentially resulting in over-consumption. In addition, provinces that have strong pro-internationalization industrial groups or disadvantaged economic conditions tend to have lower effective tax rates on FIEs.     

税收竞争对外国直接投资的影响分析

1999-2003年间省级面板数据的估计结果显示，市场规模和基础设施是影响外国直接投资（FDI）的关键性因素。西部地区的税收因素对FDI作用明显，而中东部的税收因素对FDI的作用不明显。税收对吸引外资的效果带有明显的区域性特征。     

Is Inheritance Tax the Answer to A Fair Distribution of Wealth?

After the snow disaster in south China and the massive earthquake in Sichuan Province in the first half of 2008, the nation showed its support by donating almost 100 billion yuan ($14.3billion). This has prompted a chorus of voices     

Leveling the Playing Field Taxation on Domestic and Foreign-funded Enterprises Unified

No longer capital starved as it was in its emerging early years, China revokes tax privileges for foreign investors, confident that fair competition and a mature market is appealing enough.     

论张树声内政外交思想的独立性

张树声作为晚清淮系集团中地位仅次于李鸿章的一代重臣。纵观其一生,发迹淮军,官至两广总督,还一度署理位高权重的直隶总督兼北洋大臣,在清末政治舞台上,曾演绎了与众不同的辉煌片段,在处理晚清政局内政外交的事务中,逐渐有了自己独到的见解,显现了他思想的独立性和批判性,从而脱离了李鸿章的衣钵,自成一派,自立一说,与李鸿章的内政外交思想产生了明显的分歧。     

反思、借鉴与探索——国外促进教育公平的实践对我国的启示

实现教育公平有利于增进社会公平,稳定社会秩序,促进社会和谐。当前我国在实现教育公平过程中存在的主要问题是城乡、地区、阶层之间差别较大,我们可以积极借鉴国外促进教育公平的有益经验,深刻反思我国实施教育公平中存在的问题,在立足国情的基础上,探索思考促进我国教育公平的有效实现途径。     

中国中小企业科技自主创新现状及对策研究

该文首先阐述了目前中国企业自主创新现状,分析了国有企业、中小企业在自主科技创新存在的问题,最后探讨了提高中国中小企业自主科技创新的有效途径和对策,以图引导中国中小企业走上依靠自主创新的良性发展轨道,促进中国经济持续、稳定、健康地发展.     

A Fair for Globalization

The Fourth China International Import Expo (CIIE) took place in Shanghai from November 5 to 10, in online-offline hy-brid format. This is an important event for the international community to boost global economic and trade growth in a context of fatigued international trade dur-ing the COVID-19 pandemic. Moreover, the expo denotes China's determination in the quest for global economic growth as the country resumes energetic recov-ery. Nearly 3,000 businesses from 127 countries and regions attended the physi-cal trade fair, with 58 countries and three international organizations joining the online exhibition. The numbers of both participating countries and businesses ex-ceeded those of a year ago.     

TBT给我国企业出口带来的危害及原因分析

技术性贸易壁垒业已对我国企业出口造成了严重危害,很大程度上制约了我国出口贸易的增长。究其造成危害的原因而言,除了技术性壁垒自身的特点外,还包括外部环境的影响和我国政府与企业内部的原因。     

招商引资与居民消费：“苏州模式”的反思

利用招商引资推动经济发展是“苏州模式”的重要贡献,这种经济发展模式的成功激发了国内地区间招商引资竞赛,但该文认为,这种经济发展模式可能是居民消费不足的形成原因。通过对苏州地区经济发展历程和现状中居民消费支出与其他地区比较,我们发现苏州居民人均消费支出相对于居民人均可支配收入和人均GDP比重明显偏低,这可能说明苏州的招商引资推动经济发展可能导致居民消费不足从而影响国内需求的扩展。最后该文分析了这种经济发展困境产生的原因,认为地方政府的引资政策偏向可能是比较重要的诱因,在此基础上提出政策建议。     

合格境外机构投资者境内证券投资外汇管理规定

Chapter I General ProvisionsArticle 1 For the purpose of standardizing the foreign exchange administration of Qualified Foreign Institutional Investors (hereinafter referred to as QFII) in China's securities market, these Regulations are promulgated based on the Regulations of the People's Republic of China on Foreign Exchange Administration and the Measures for Administration of Domestic Securities Investments by Qualified Foreign Institutional Investors (QFII)(Decree [2006] No. 36 of the CSRC, PBOC, and SAFE).