This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to ...This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to 2020 by measuring the innovation-driven efficiency and business environment index using the DEA-Malmquist index and the combined CRITIC weighting method from the new perspective of business environment improvement.The findings reveal that:(a)There is an inverted U-shaped relationship between provincial innovation-driven efficiency and regional OFDI flows.This increase in innovation-driven efficiency can promote OFDI expansion of the region by improving its business environment.(b)The improvement of the business environments plays a significant intermediary and synergistic role in OFDI expansion driven by improved innovation efficiency.(c)The study of regional heterogeneity suggests that the central region enjoys the longest window period in terms of innovation-driven OFDI expansion,followed by the eastern region while the western region has the shortest window period.The improvement of the business environment in the western region is more effective in driving regional OFDI expansion.This conclusion remained true after the robustness test.In conclusion,this paper offers a few policy recommendations that can help Chinese capital of various kinds go global more effectively.展开更多
The comprehensive development level of the business environment reflects the quality of a region’s economic development,and a good business environment will give a city a strong vitality.This paper uses the entropy m...The comprehensive development level of the business environment reflects the quality of a region’s economic development,and a good business environment will give a city a strong vitality.This paper uses the entropy method to measure and evaluate the business environment of 106 large and medium-sized cities in China from 2017 to 2021.The results show that:From the spatial point of view,the business environment index of China’s cities shows a gradually decreasing pattern from east to west and from south to north.The balance of the business environment of large and medium-sized cities in China is divided into four levels according to the standard deviation of the ranking of each subindex.The greater the standard deviation,the more unbalanced the overall development of the business environment in the region.Finally,this paper put forward countermeasures and suggestions to further optimize the business environment.展开更多
The paper highlights some of the changes that are taking place across the entire spectrum of business environment with an objective of understanding this new context. Politics is changing to reflect shifts in economic...The paper highlights some of the changes that are taking place across the entire spectrum of business environment with an objective of understanding this new context. Politics is changing to reflect shifts in economics which is simultaneously causing social strife and unrest. Technology has disrupted many business models and with rapid advancements will change the way we live, work, and interact with each other. So much so that this new reality is being termed as the fourth industrial revolution. We are clearly on the edges of the new times but are trying to make sense of it all ironically with a mindset which is anchored in the past. To be future ready, the future has to be forecasted or imagined or even willed by the collective consciousness of humanity. This paper has captured the changes through extensive research and personal insights into the changing paradigms. The paper finally puts forth two likely scenarios that might emerge which need to be further researched upon so that more conclusions can be drawn.展开更多
Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax...Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.展开更多
The economic development needs of developing countries require capital accumulation, which is no longer an easy task, even for industrialized countries. Although borrowing remains an important alternative, it has prov...The economic development needs of developing countries require capital accumulation, which is no longer an easy task, even for industrialized countries. Although borrowing remains an important alternative, it has proved to be an expensive method in the long run. Consequently, to attract foreign direct investment （FDI）, developing countries have been liberalizing their economies, which is expected to contribute to job creation and income generation. Libya declared its intention to liberalize its economy and to integrate into the global economy in order to achieve comprehensive development. This study investigates and explores the condition of the Libyan business environment in relation to foreign and joint companies, particularly in the non-oil sectors. This paper aims to investigate whether or not the Libyan business environment is appropriate to attract foreign companies, particularly in the non-hydrocarbon sectors. The method used in this paper is based on creating Porter model of competitive advantage of in relation to attract FDI. The paper reveals clearly that apart from substantial oil reserves, Libya is rich in other resources. Despite these positive advantages, there are numerous obstacles and shortcomings associated with the Libyan business environment. It discovered that the general structure and policies in relation to the Libyan business environment still require considerable attention to bring about the political and administrative stability, as well as the stability of laws and regulations. Furthermore, intensive media campaigns need to be launched with all the necessary legal and political guarantees for attracting FDI into the country.展开更多
By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019,factor analysis and entropy weight method are adopted to analyze Guangd...By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019,factor analysis and entropy weight method are adopted to analyze Guangdong’s foreign trade business environment in recent years.This study discusses the aspects that the government should focus on in order to improve the foreign trade business environment more effectively.The results of the study are as follows:first,the overall differences in the foreign trade business environment of the Pearl River Delta urban agglomeration are small,and the cities play an important role in improving the foreign trade business environment;second,the foreign trade business environment is not fully constrained by economic development,so the foreign trade business environment can be more advanced than the city’s economic level and serve as the impetus for economic growth;third,there has been an improvement in how the attractiveness of foreign capital influences the foreign trade business environment.The Regional Comprehensive Economic Partnership(RCEP)agreement should be implemented in local cities,in order to construct an institutional framework of fair competition,enhance the transparency of investment barriers,and strengthen the protection of foreign investors’rights.展开更多
Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamli...Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.展开更多
China is actively upgrading its industrial structure through industries transferring between developed and undeveloped areas;however,the overall level of the national value chain is still not high,and the asymmetric c...China is actively upgrading its industrial structure through industries transferring between developed and undeveloped areas;however,the overall level of the national value chain is still not high,and the asymmetric competition pattern between the upstream and the downstream has not been broken.Therefore,this paper establishes a competitive equilibrium model for the production of manufacturing enterprises,with factor price distortion,under the condition of constant returns to scale.The authors derive the relative distortion coefficients of each factor price,calculate the misallocation indices of capital and labor,and construct an industry resource misallocation measure.Furthermore,this paper applies the regional value-added decomposition model to calculate the national value chain index and matches the market index of the China Market Index Database with the Chinese Industrial Enterprises Database and the Inter-Regional Input-Output Tables through quantitative analysis.From the perspective of the national value chain,the authors study the improvement effect and mechanism of the business environment on the resource allocation in industry.The study shows that industry resource allocation will be improved by 17.89%if the business environment level is improved by one standard deviation.This effect is most prevalent in the eastern and central regions,not so much in the west;the effect of downstream industries in the national value chain is higher than that of upstream industries;the improvement effect on capital allocation is higher in downstream industries than in the upstream industries;and the improvement effect on labor misallocation is basically the same in both the upstream and the downstream.Compared with labor intensive industries,capital intensive industries are more influenced by the national value chain,while the effect of upstream industries is weaker.At the same time,it is well documented that participation in the global value chain can improve the efficiency of regional resource allocation,and the construction of high-tech zones can improve resource allocation for both upstream and downstream industries.Based on the results of study,the authors propose suggestions for optimizing business environments,suiting the national value chain construction,and improving resource allocation in the future.展开更多
To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infra...To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infrastructure and pave the way for full adoption of electronic filing(e-filing)of profits tax returns for businesses(the e-filing project).The e-filing project was implemented in phases starting from June 2020 and expects full implementation by June 2025.The first phase of the digital transformation was successfully implemented earlier this year allowing more businesses to voluntarily e-file their profits tax returns.This article discusses the motivations behind the HKIRD’s e-filing project,the implementation process as well as its implications for Hong Kong SAR,China.Digital transformation is an inevitable development in the society and commerce.To keep pace with the global trend of digital transformation,the public sectors in various jurisdictions have been digitalising financial and tax reporting over the past decades to harness IT to improve delivery of public services to customers and enhance the standard of information collection and administration.展开更多
This study used a two-step system generalized method of moments to examine the impact of the business environment in the Belt and Road countries on outward foreign direct investment(OFDI)of China while presenting a de...This study used a two-step system generalized method of moments to examine the impact of the business environment in the Belt and Road countries on outward foreign direct investment(OFDI)of China while presenting a deeper investigation into the spatial characteristics of OFDI through a spatial error model.The results revealed that the impact mentioned above varies with different investment motivations.If Chinese businesses are motivated by local consumer markets or seeking a human workforce to make an outward direct investment,they will choose countries with poor business environments.They will select countries with stable business environments for their natural resources or strategic assets.Significant spatial agglomeration exists in China's OFDI in the countries and regions along the routes,while substantial evidence is absent on the business environment investment effect with different motivations.Finally,relevant recommen-dations concluded according to the study.展开更多
This article sets out framework for measures which have been taken by the Government of Ethiopia to optimize tax services in Ethiopia.A set of measures among others which potentially influence taxpayer services such a...This article sets out framework for measures which have been taken by the Government of Ethiopia to optimize tax services in Ethiopia.A set of measures among others which potentially influence taxpayer services such as legislation changes,information technology modernization,introducing compliance risk management and standard taxpayers’services are explicitly discussed.展开更多
In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.O...In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.On the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new heightswww.britacom.org and ultimately serve the Chinese modernization.展开更多
The bamboo industry in Central Luzon holds significant promise for economic development and environmental sustainability. This study aims to analyze the internal and external factors influencing the bamboo industry in...The bamboo industry in Central Luzon holds significant promise for economic development and environmental sustainability. This study aims to analyze the internal and external factors influencing the bamboo industry in the region through SWOT and PESTLE analyses. Based on a focus group discussion involving key industry players, the study explores the industry’s strengths, weaknesses, opportunities, and threats, as well as political, economic, social, technological, legal, and environmental factors. Findings reveal the importance of comprehensive strategies that address political stability, economic growth, consumer awareness, technological advancement, legal compliance, and environmental sustainability. Recommendations include capacity-building for production and marketing, the establishment of bamboo treatment facilities, and advocacy for supportive policies. By addressing these factors, the bamboo industry in Central Luzon can realize its potential for socio-economic development and environmental stewardship.展开更多
This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the...This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the Advance Ruling(AR)and Advance Pricing Arrangement(APA)as dispute prevention and early issue resolution in addressing tax uncertainty.This study found that while the AR and APA have been made and issued,and succeeded in providing tax certainty to the taxpayers,their application is limited.This is reflected in the small number of AR issued and APA that have been made.There is a need to widen the scope by implementing other measures such as the Cooperative Compliance Programme which is already under consideration by IRBM to introduce.展开更多
Google’s withdrawal has aroused criticism among foreign companies that China’s investment environment is deteriorating. But this wasn’t echoed by executives of multinational companies at the Boao Forum for Asia
In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved...In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved the mechanism to advance work and paid special attention to the implementation of reform measures,so as to ensure timely implementation of tax and fee reduction,deliver notable reform results in key areas including legislation of taxation and facilitation of tax payments,and actively build a stable,fair,transparent and predictable tax-related business environment.展开更多
The Seminar on"Sino-Japanese Business Cooperation on Environmental Protection",coorganized by CAFIU and the Kazankai Foundation of Japan,was held in Tokyo on 29,October.Over 50Chinese and Japanese scholars a...The Seminar on"Sino-Japanese Business Cooperation on Environmental Protection",coorganized by CAFIU and the Kazankai Foundation of Japan,was held in Tokyo on 29,October.Over 50Chinese and Japanese scholars and experts participated in the Seminar.The Kazankai Foundation was established in March,1948 on the basis of the East Asia Common展开更多
Distinguished Mr Yamada,President of the Council of Kazankai Foundation,Distinguished delegates:First of all,on behalf of the Chinese Association for International Understanding(CAFIU),I would like to extend my warm c...Distinguished Mr Yamada,President of the Council of Kazankai Foundation,Distinguished delegates:First of all,on behalf of the Chinese Association for International Understanding(CAFIU),I would like to extend my warm congratulations to the opening of the seminar.The exchange between CAFIU and展开更多
This study takes the virtual business society environment(VBSE)practical training course as a case study and applies the theoretical framework of the context,input,process,product(CIPP)model to construct an evaluation...This study takes the virtual business society environment(VBSE)practical training course as a case study and applies the theoretical framework of the context,input,process,product(CIPP)model to construct an evaluation indicator system for the application of civic and politics in professional practice courses.The context evaluation is measured from the support of the VBSE practical training course into course civic and politics,teachers’cognition,and the integration of course objectives;the input evaluation is measured from the matching degree of teachers’civic and political competence,and the matching degree of teaching resources;the process evaluation is measured from the degree of implementation of civic and politics teaching and the degree of students’acceptance;and the product evaluation is measured from the degree of impact of civic and politics teaching.展开更多
基金funded by the National Social Science Foundation of China-funded project “Research on the Theoretical Basis of Building a Modern Economic System in the New Era and the Construction of the Index System”(18KXS009)Sichuan’s provincial soft science project “A Study on the Path for Transformation Towards High-Quality Development in the Context of New Economy in Sichuan from the Perspective of Dual Circulation”(22JDR0261)
文摘This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to 2020 by measuring the innovation-driven efficiency and business environment index using the DEA-Malmquist index and the combined CRITIC weighting method from the new perspective of business environment improvement.The findings reveal that:(a)There is an inverted U-shaped relationship between provincial innovation-driven efficiency and regional OFDI flows.This increase in innovation-driven efficiency can promote OFDI expansion of the region by improving its business environment.(b)The improvement of the business environments plays a significant intermediary and synergistic role in OFDI expansion driven by improved innovation efficiency.(c)The study of regional heterogeneity suggests that the central region enjoys the longest window period in terms of innovation-driven OFDI expansion,followed by the eastern region while the western region has the shortest window period.The improvement of the business environment in the western region is more effective in driving regional OFDI expansion.This conclusion remained true after the robustness test.In conclusion,this paper offers a few policy recommendations that can help Chinese capital of various kinds go global more effectively.
文摘The comprehensive development level of the business environment reflects the quality of a region’s economic development,and a good business environment will give a city a strong vitality.This paper uses the entropy method to measure and evaluate the business environment of 106 large and medium-sized cities in China from 2017 to 2021.The results show that:From the spatial point of view,the business environment index of China’s cities shows a gradually decreasing pattern from east to west and from south to north.The balance of the business environment of large and medium-sized cities in China is divided into four levels according to the standard deviation of the ranking of each subindex.The greater the standard deviation,the more unbalanced the overall development of the business environment in the region.Finally,this paper put forward countermeasures and suggestions to further optimize the business environment.
文摘The paper highlights some of the changes that are taking place across the entire spectrum of business environment with an objective of understanding this new context. Politics is changing to reflect shifts in economics which is simultaneously causing social strife and unrest. Technology has disrupted many business models and with rapid advancements will change the way we live, work, and interact with each other. So much so that this new reality is being termed as the fourth industrial revolution. We are clearly on the edges of the new times but are trying to make sense of it all ironically with a mindset which is anchored in the past. To be future ready, the future has to be forecasted or imagined or even willed by the collective consciousness of humanity. This paper has captured the changes through extensive research and personal insights into the changing paradigms. The paper finally puts forth two likely scenarios that might emerge which need to be further researched upon so that more conclusions can be drawn.
文摘Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.
文摘The economic development needs of developing countries require capital accumulation, which is no longer an easy task, even for industrialized countries. Although borrowing remains an important alternative, it has proved to be an expensive method in the long run. Consequently, to attract foreign direct investment （FDI）, developing countries have been liberalizing their economies, which is expected to contribute to job creation and income generation. Libya declared its intention to liberalize its economy and to integrate into the global economy in order to achieve comprehensive development. This study investigates and explores the condition of the Libyan business environment in relation to foreign and joint companies, particularly in the non-oil sectors. This paper aims to investigate whether or not the Libyan business environment is appropriate to attract foreign companies, particularly in the non-hydrocarbon sectors. The method used in this paper is based on creating Porter model of competitive advantage of in relation to attract FDI. The paper reveals clearly that apart from substantial oil reserves, Libya is rich in other resources. Despite these positive advantages, there are numerous obstacles and shortcomings associated with the Libyan business environment. It discovered that the general structure and policies in relation to the Libyan business environment still require considerable attention to bring about the political and administrative stability, as well as the stability of laws and regulations. Furthermore, intensive media campaigns need to be launched with all the necessary legal and political guarantees for attracting FDI into the country.
文摘By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019,factor analysis and entropy weight method are adopted to analyze Guangdong’s foreign trade business environment in recent years.This study discusses the aspects that the government should focus on in order to improve the foreign trade business environment more effectively.The results of the study are as follows:first,the overall differences in the foreign trade business environment of the Pearl River Delta urban agglomeration are small,and the cities play an important role in improving the foreign trade business environment;second,the foreign trade business environment is not fully constrained by economic development,so the foreign trade business environment can be more advanced than the city’s economic level and serve as the impetus for economic growth;third,there has been an improvement in how the attractiveness of foreign capital influences the foreign trade business environment.The Regional Comprehensive Economic Partnership(RCEP)agreement should be implemented in local cities,in order to construct an institutional framework of fair competition,enhance the transparency of investment barriers,and strengthen the protection of foreign investors’rights.
文摘Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.
基金supported by the Major Program of National Fund of Philosophy and Social Science of China under Grant No.20&ZD168the National Natural Science Foundation of China under Grant No.71973102.
文摘China is actively upgrading its industrial structure through industries transferring between developed and undeveloped areas;however,the overall level of the national value chain is still not high,and the asymmetric competition pattern between the upstream and the downstream has not been broken.Therefore,this paper establishes a competitive equilibrium model for the production of manufacturing enterprises,with factor price distortion,under the condition of constant returns to scale.The authors derive the relative distortion coefficients of each factor price,calculate the misallocation indices of capital and labor,and construct an industry resource misallocation measure.Furthermore,this paper applies the regional value-added decomposition model to calculate the national value chain index and matches the market index of the China Market Index Database with the Chinese Industrial Enterprises Database and the Inter-Regional Input-Output Tables through quantitative analysis.From the perspective of the national value chain,the authors study the improvement effect and mechanism of the business environment on the resource allocation in industry.The study shows that industry resource allocation will be improved by 17.89%if the business environment level is improved by one standard deviation.This effect is most prevalent in the eastern and central regions,not so much in the west;the effect of downstream industries in the national value chain is higher than that of upstream industries;the improvement effect on capital allocation is higher in downstream industries than in the upstream industries;and the improvement effect on labor misallocation is basically the same in both the upstream and the downstream.Compared with labor intensive industries,capital intensive industries are more influenced by the national value chain,while the effect of upstream industries is weaker.At the same time,it is well documented that participation in the global value chain can improve the efficiency of regional resource allocation,and the construction of high-tech zones can improve resource allocation for both upstream and downstream industries.Based on the results of study,the authors propose suggestions for optimizing business environments,suiting the national value chain construction,and improving resource allocation in the future.
文摘To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infrastructure and pave the way for full adoption of electronic filing(e-filing)of profits tax returns for businesses(the e-filing project).The e-filing project was implemented in phases starting from June 2020 and expects full implementation by June 2025.The first phase of the digital transformation was successfully implemented earlier this year allowing more businesses to voluntarily e-file their profits tax returns.This article discusses the motivations behind the HKIRD’s e-filing project,the implementation process as well as its implications for Hong Kong SAR,China.Digital transformation is an inevitable development in the society and commerce.To keep pace with the global trend of digital transformation,the public sectors in various jurisdictions have been digitalising financial and tax reporting over the past decades to harness IT to improve delivery of public services to customers and enhance the standard of information collection and administration.
基金supported by National Social Science Foundation of China(No:19BTJ037)funded by Special Funding for Basic Operating Expenses of Universities in Zhejiang Province.
文摘This study used a two-step system generalized method of moments to examine the impact of the business environment in the Belt and Road countries on outward foreign direct investment(OFDI)of China while presenting a deeper investigation into the spatial characteristics of OFDI through a spatial error model.The results revealed that the impact mentioned above varies with different investment motivations.If Chinese businesses are motivated by local consumer markets or seeking a human workforce to make an outward direct investment,they will choose countries with poor business environments.They will select countries with stable business environments for their natural resources or strategic assets.Significant spatial agglomeration exists in China's OFDI in the countries and regions along the routes,while substantial evidence is absent on the business environment investment effect with different motivations.Finally,relevant recommen-dations concluded according to the study.
文摘This article sets out framework for measures which have been taken by the Government of Ethiopia to optimize tax services in Ethiopia.A set of measures among others which potentially influence taxpayer services such as legislation changes,information technology modernization,introducing compliance risk management and standard taxpayers’services are explicitly discussed.
文摘In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.On the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new heightswww.britacom.org and ultimately serve the Chinese modernization.
文摘The bamboo industry in Central Luzon holds significant promise for economic development and environmental sustainability. This study aims to analyze the internal and external factors influencing the bamboo industry in the region through SWOT and PESTLE analyses. Based on a focus group discussion involving key industry players, the study explores the industry’s strengths, weaknesses, opportunities, and threats, as well as political, economic, social, technological, legal, and environmental factors. Findings reveal the importance of comprehensive strategies that address political stability, economic growth, consumer awareness, technological advancement, legal compliance, and environmental sustainability. Recommendations include capacity-building for production and marketing, the establishment of bamboo treatment facilities, and advocacy for supportive policies. By addressing these factors, the bamboo industry in Central Luzon can realize its potential for socio-economic development and environmental stewardship.
文摘This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the Advance Ruling(AR)and Advance Pricing Arrangement(APA)as dispute prevention and early issue resolution in addressing tax uncertainty.This study found that while the AR and APA have been made and issued,and succeeded in providing tax certainty to the taxpayers,their application is limited.This is reflected in the small number of AR issued and APA that have been made.There is a need to widen the scope by implementing other measures such as the Cooperative Compliance Programme which is already under consideration by IRBM to introduce.
文摘Google’s withdrawal has aroused criticism among foreign companies that China’s investment environment is deteriorating. But this wasn’t echoed by executives of multinational companies at the Boao Forum for Asia
文摘In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved the mechanism to advance work and paid special attention to the implementation of reform measures,so as to ensure timely implementation of tax and fee reduction,deliver notable reform results in key areas including legislation of taxation and facilitation of tax payments,and actively build a stable,fair,transparent and predictable tax-related business environment.
文摘The Seminar on"Sino-Japanese Business Cooperation on Environmental Protection",coorganized by CAFIU and the Kazankai Foundation of Japan,was held in Tokyo on 29,October.Over 50Chinese and Japanese scholars and experts participated in the Seminar.The Kazankai Foundation was established in March,1948 on the basis of the East Asia Common
文摘Distinguished Mr Yamada,President of the Council of Kazankai Foundation,Distinguished delegates:First of all,on behalf of the Chinese Association for International Understanding(CAFIU),I would like to extend my warm congratulations to the opening of the seminar.The exchange between CAFIU and
基金2022 Southwest Forestry University Educational Science Research Project:Surface Project Grant(Project number:YB202227)Grant No.42 of 2024 Curriculum Civics Construction(Teaching Research Project)of Southwest Forestry University。
文摘This study takes the virtual business society environment(VBSE)practical training course as a case study and applies the theoretical framework of the context,input,process,product(CIPP)model to construct an evaluation indicator system for the application of civic and politics in professional practice courses.The context evaluation is measured from the support of the VBSE practical training course into course civic and politics,teachers’cognition,and the integration of course objectives;the input evaluation is measured from the matching degree of teachers’civic and political competence,and the matching degree of teaching resources;the process evaluation is measured from the degree of implementation of civic and politics teaching and the degree of students’acceptance;and the product evaluation is measured from the degree of impact of civic and politics teaching.
