Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

Aid for trade and the quality of exports

This article studies how aid for trade (AfT) affects the quality of recipient countries’ exports. It shows that the quality effect is most discernible for AfT for assistance in trade policy: a 50% increase in the value of AfT received in this category is associated with a 0.5–1% increase in the quality of exports to the donor and other OECD countries. On average, the actual AfT received for assistance in trade policy leads to a 2% upgrade of the recipient country in the quality ladder of all developing countries. Around half of this quality effect is driven by the quality improvement of continued products in continued markets (intensive margin), and the other half by the quality upgrading of new products in continued markets and existing products in new markets (extensive margin).     

The influencing factors of satisfaction and lending intention in online lending investment: an empirical study based on the Chinese market

This paper develops a platform‐based influencing factors model which considers value perception, risk prevention measure, non‐default experience, trust and incentive gap, to better examine the impact of platforms on investors’ satisfaction and lending intention based on the Chinese market. The results reveal that the first four factors positively influence the satisfaction of the investors, while the incentive gap has a negative impact, and there is a positive association between investors’ satisfaction and lending intention. Some specific features of China’s online lending market are identified, which provides valuable insights for online lending platforms and the government.     

社会地位来源对欺骗行为的影响——来自实验室实验的证据

如何减少欺骗是当前中国社会普遍面临的问题。文章结合社会地位理论和自我概念理论，研究了减少欺骗行为的机制。我们利用实验室实验，区分先赋性和自致性两种地位获取方式，用欺骗博弈来检验不同社会地位来源对欺骗决策的影响。结果发现，个人通过真实劳动获得的自致性社会地位可以显著减少欺骗行为；由于幸运得到的先赋性社会地位不能减少欺骗行为。同时，非物质收益的社会地位比赋予物质收益的社会地位更有效减少欺骗行为，说明物质收益是对市场化自我概念的提醒，从而无助于降低欺骗。研究结果在剔除策略性行为后依然稳健。研究有效验证了Mazar et al.（2008）关于影响欺骗行为的自我概念内在决定机制，并对各类组织提升诚信管理具有重要借鉴意义。     

旅游法语笔译和导游课的"和而不同"

旅游法语专业的教学目标是培养应用性的法语人才.作为技能培养课,法语笔译课和法语导游课都强调技能性,互动性,有互利共生的关系,因此有可能根据"和而不同"的原则设计两门课的内容.在实践中可以采用总结模式及相关模式来实现"和而不同"的原则.     

乡镇企业与小城镇良性互动的对策思考

发展乡镇企业和小城镇,是中国解决农业、农村、农民问题的两个重大战略和根本方针,而二者又是互相影响、相互制约的。它们的协调发展对发展农业、富裕农民、繁荣农村、实现国民经济的快速健康发展具有重要意义。应坚持保护农业和农民利益、市场化、法制化等原则,从宏观和微观方面采取得力措施,实现二者的良性互动。     

股份制石油企业增加值核算方法探讨

从建国到改革开放初期，我国国民经济核算采用的是前苏联、东欧国家的物质产品平衡表体系(MPS)、核心指标是国民收入，反映的是物质生产。改革开放后，非物质性服务业获得了迅速发展，并在国民经济中发挥越来越重要的作用。随着1998年石油行业重组改制和2000年股份公司改制上市、股份制石油企业的管理体制、运行机制、经济关系和会计核算方法等都发生了重大变化，对增加值这一重要经济总量指标的核算方法进行研究已迫在眉睫。增加值有三种核算方法：一是生产法，二是收入法或分配法，三是支出法或最终使用法。文章结合石油企业的实际，着重讨论了前两种核算方法，包括基本原则、计算公式、主要指标、资料获取，以及对生产法和收入法增加值计算结果不等的处理。     

对银行营业网点存款盈亏的分析

该通过对银行某一时期的经营成果进行分析，建立营业网点存款盈亏的计算模式，以此考核营业网点的经营管理水平。