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TAX: 作品数：430被引量：422H指数：9; 导出分析报告; 相关领域：经济管理医药卫生更多>>; 相关作者：王辉牛志国李红霞肖颖秀高琰更多>>; 相关机构：新乡医学院清华大学中山大学上海交通大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家社会科学基金首都医学发展科研基金吉林省自然科学基金更多>>

Releasing Buying Potential: 《ChinAfrica》2025年第5期36-38,共3页HU FAN; China introduces a range of policies aimed at elevating the role of consumption as a growth driver.Foreign tourists landing in China now have one more reason to spend.With the roll-out of a new“refund-upon-purchase”...; 关键词：refund upon purchase foreign tourists tax rebate consumption CONVENIENCE growth driver

DEVELOPMENT OF TAX CARVE-OUT PROVISIONS IN INTERNATIONAL INVESTMENT AGREEMENTS AND CHINA'S RESPONSIVE APPROACH: 《China Legal Science》2025年第2期95-129,共35页Chen Jingxian; a mid-term output of the major project of National Social Science Fund,entitled Research on China’s International Anti-Tax Avoidance Legislation in the Era of Code(project number:23AFX025)。; Due to the lack of coordination between international investment law and international tax law,many contracting parties in the negotiations of old-generation international investment agreements(lAs)lacked a full under...; 关键词：tax carve provisions international tax law tax sovereignty investment policy tax policy international investment agreements

Tax-Debt Substitution? Local Government Debt Management and Corporate Tax Burden: 《China & World Economy》2025年第2期252-282,共31页Yixuan Tan Jianjun Li Fanghui Li; The Local Debt Management System Reform,introduced in 2014 and implemented in subsequent years,was a key initiative by the Chinese government to mitigate local government debt risks.Using its implementation as a natur...; 关键词：corporate tax burden fiscal pressure local government debt tax collection and administration tax-debt substitution

特瑞普利单抗联合阿昔替尼治疗透明细胞肾细胞伴有下腔静脉肿瘤血栓癌患者的临床研究: 《中国临床药理学杂志》2025年第1期131-131,共1页; NEOTAX是一项2期临床研究,旨在观察特瑞普利单抗联合阿昔替尼治疗透明细胞肾细胞癌(clear cell renal cell carcinoma,ccRCC)和下腔静脉肿瘤血栓(Inferior vena cava tumor thrombus,IVC-TT)患者的临床疗效和安全性。该研究共入组25例患...; 关键词：透明细胞阿昔替尼肾细胞血栓 TAX CARCINOMA

Is Qualified Refundable Tax Credit So Appealing?—The Nature and the Mechanism of QRTC under Pillar Two: 《Belt and Road Initiative Tax Journal》2024年第2期98-107,共10页Yifan Zhang; The concept of the Qualified Refundable Tax Credit (QRTC) is a noveltax term under the OECD's Pillar Two framework, with unique characteristics thatrequire further examination. While some jurisdictions have already ad...; 关键词：Global minimum tax Pillar Two QRTC Tax credits GloBE income

How to Create a Competitive Tax Environment:An Exclusive Interview with Mr.Benjamin Chan,Commissioner of Inland Revenue,Government of the Hong Kong SAR,PRC: 《Belt and Road Initiative Tax Journal》2024年第2期9-15,共7页BRITJ Editorial Team Benjamin Chan; The tax system of the Hong Kong Special Administrative Region of the People's Republic of China(Hong Kong SAR)is well-known for its clarity,eficiency and compliance with international standards.The Government of the H...; 关键词：CREATE PRC INTERVIEW

Practices and Experience in Expediting Transfer Pricing Dispute Resolution: 《Belt and Road Initiative Tax Journal》2024年第2期16-23,共8页无; Tax certainty is of paramount importance for businesses.It fosters a stable environment for investment and growth.The Inland Revenue Authority of Singapore(IRAS)seeks to create an environment that provides tax certain...; 关键词：Tax certainty Transfer pricing Dispute resolution Mutual Agreement Procedure

Nigeria's Efforts in Harmonizing Tax Laws for Greater Certainty: 《Belt and Road Initiative Tax Journal》2024年第2期24-33,共10页Chidi Barry Chukwu; This paper highlights Nigeria's efforts in harmonizing tax laws in order to achieve greater certainty in its tax system.The research examines the current tax landscape in Nigeria,pointing out the complexities and inco...; 关键词：Tax certainty Tax harmonization Transparency in tax administration Global standards Tax reform

The Gabonese Experience in Improving Tax Certainty: 《Belt and Road Initiative Tax Journal》2024年第2期34-38,共5页Joseph Lapensee ESSINGONE; Taking into consideration the utmost importance of tax certainty increating a tax environment in favor of sustainable development and inclusive growthof Gabon, the author outlines several measures taken by the Gabones...; 关键词：Tax certainty Tax policy Tax attractiveness Special Investment Zones Inclusive growth

An Overview of Advice and Guidance Issued by the Australian Taxation Office to Achieve Tax Certainty:With a Focus on Taxation Rulings: 《Belt and Road Initiative Tax Journal》2024年第2期39-46,共8页David Watkins; This article provides an overview of advice and guidance on incometax matters issued by the Australian Taxation Office, including but not limited to taxation rulings, as a contributor to tax certainty. The form and na...; 关键词：Taxation rulings Advice and guidance Tax certainty Tax administration

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