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41.
新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。 相似文献
42.
《International Business Review》2020,29(3):101692
Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical literature review. In this paper, we offer new insights by studying the phenomenon from the international business (IB) perspective. We survey the academic literature on the MNE and corporate tax planning to examine the extent of knowledge on this topic and identify areas that we hope will stimulate interest among IB scholars for further research. We find materials across disciplines that are relevant to IB readers. We examine 120 articles in 51 scholarly journals and classic books published during the period 1966-2017. We identify the key mechanisms and the firm characteristics that may influence corporate tax planning. We suggest a research agenda where IB research can make clear contributions. 相似文献
43.
对北京农户收入面板数据及187户实地调研数据进行分析,得出农户收入稳步增长、增速平缓、农户收入以工资性收入为主、城乡收入差距大和各区之间农户收入差异大的结论以及存在着农户增收活力不足、经营收益低、财产性所得少、新型农业发展不足、农村人口老龄化、农民文化程度低和农民健康状况差的问题。认为深化农业农村改革、鼓励土地流转、改善人居环境、完善支农政策、推广医疗保险、吸引人才下乡和培育职业农民可增加农户收入。 相似文献
44.
中国人民大学中国宏观经济分析与预测课题组 《经济理论与经济管理》2018,37(8):5
2018年以来中国经济平稳运行,物价水平稳定,就业形势整体向好,经济增长质量稳步提升。不过,当前中国经济仍然面临一定的下行压力,尤其需要警惕消费增速过快下滑、宏观税负进一步加重、民间投资复苏乏力、部分企业效益状况显著恶化、去杠杆过程中金融体系不稳定性加剧等主要风险点。此外,杠杆率高企是现阶段中国经济面临的突出问题,而且中国的杠杆率在不同部门之间以及各部门内部均体现出明显的结构性特点。为此,中央在2018年专门提出了“结构性去杠杆”的新思路。在“结构性去杠杆”稳步推进的大背景下,宏观政策既要积极应对经济下行压力,谨防去杠杆带来的经济增速超预期下滑风险,又要激发经济内生增长动力,促使经济实现长期可持续发展和“高质量发展”。 相似文献
45.
This article presents new results on the relationship between income inequality and education expansion – that is, increasing average years of schooling and reducing inequality of schooling. When dynamic panel estimation techniques are used to address issues of persistence and endogeneity, we find a large, positive, statistically significant and stable relationship between inequality of schooling and income inequality, especially in emerging and developing economies and among older-age cohorts. The relationship between income inequality and average years of schooling is positive, consistent with constant or increasing returns to additional years of schooling. While this positive relationship is small and not always statistically significant, we find a statistically significant negative relationship with years of schooling of younger cohorts. Statistical tests indicate that our dynamic estimators are consistent and that our identifying instruments are valid. Policy simulations suggest that education expansion will continue to be inequality reducing. This role will diminish as countries develop, but it could be enhanced through a stronger focus on reducing inequality in the quality of education. 相似文献
46.
《Telecommunications Policy》2018,42(5):345-360
The diffusion and adoption of modern information technology provide new chance for China to close urban-rural income gap. This paper uses China's provincial panel data from 2002 to 2013 to investigate the effect of computer penetration on rural residents' income. A public program aiming to connect every village with broadband Internet and other rural facilities provides plausibly exogenous variation in rural residents' availability and adoption of the broadband Internet, which is used to explore the instrument variable for rural computer penetration. The results show that rural computer penetration tends to increase rural residents' income over time, but the average effect remains limited. The dynamic panel threshold effects model, which allows for both the threshold variable and other covariates to be endogenous, is further used to explore the constraints of the income-increase effect of rural computer penetration. It shows that the effect is at least doubled over the average effect estimated from instrument variables method, once the digital divide causes are removed. Our findings have important implications for the government to increase rural residents' income and reduce urban-rural income gap by encouraging rural computer usage and removing the digital divide. 相似文献
47.
在全球价值链分工日益成熟的背景下,跨国企业的关联交易安排日益复杂,如何制定转让定价规则以保证整体税负和风险水平同时较低成为跨国企业面临的新问题。通过W集团在关联交易中转让定价策略的案例,运用价值链分析和功能风险分析,从企业价值创造和税收产生的源头着眼,沿着价值链的推进分析了VIE模式的跨国企业在转让定价中的税负与风险问题。基于价值链分析构建出跨国企业的转让定价分析模型,可为跨国企业制定转让定价策略提供新思路,也有助于丰富价值链分析的应用领域。 相似文献
48.
ABSTRACT This paper analyzes the impact of conventional and unconventional monetary policy on income inequality in Japan, using hitherto unexplored data from the Japan Household Panel Survey. Empirical evidence shows that expansionary monetary policy in Japan has contributed to diminishing the gender pay gap through an increase in working time of women relative to men, but also to increasing the education pay gap. These effects may have materialized via the aggregate demand channel and the labour productivity channel. In contrast, expansionary monetary policy has had no significant impact on the development of the age pay gap. 相似文献
49.
Igor Matutinović 《Journal of economic issues》2020,54(1):233-251
Abstract:This article engages with the issue of income convergence between North and South by using the autocatalytic hypothesis of growth and development. Two system models describe positive and negative feedback loops which govern economic flows between North and South. The analysis of endogenous and exogenous negative feedbacks points to the process that would slowly push the world economy towards vanishing growth rates and, eventually, halt its material growth. The present work rejects convergence in per capita GDP between North and South from the theoretical perspective. Such an outcome would stand against one of the fundamental properties of autocatalytic dynamics—centripetality— that has its causal roots in the competitive process and capitalist institutions. In that sense, the autocatalytic hypothesis provides a theoretical explanation for those empirical analyses that dismisses convergence. 相似文献
50.
Timothy A. Wunder 《Journal of economic issues》2020,54(2):510-516
AbstractThe U.S. economy is addicted to the simulative impacts of household borrowing. Household debt has grown dramatically since the 1990s and has served to mitigate the detrimental effects of stagnant household wages. The accumulation of this debt has also had the macroeconomic impact of stimulating the economy, pushing it closer towards full employment. However does full employment stimulated by household indebtedness actually represent economic progress? It is argued that even the poorest citizen in a modern industrialized society is better off than a king of feudal Europe, yet in the United States such material prosperity is often tied to social insecurity thanks to debt. The growth of this debt has been enabled by a financial system that has evolved dramatically over the past forty years. The U.S. financial system’s primary role is no longer to finance investment but is rather a tool that enables a separation of ownership from use. Debt has fueled corporate profits which have enriched the shareholding class while at the same time the system has reduced the financial security of the majority of workers. This article crystalizes these issues by analyzing the differentials in financial circumstances faced by workers and shareholders in several major U.S. firms. 相似文献