Works matching IS 20951280 AND DT 2023
Results: 61
财税政策创新与完善乡村振兴主体 谱系：以故乡税为例.
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- Tax & Economic Research, 2023, n. 6, p. 86
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- Article
扩大中等收入群体的税收政策研究： 一个文献综述.
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- Tax & Economic Research, 2023, n. 6, p. 76
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- Article
环境保护税、财政压力与绿色经济发展.
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- Tax & Economic Research, 2023, n. 6, p. 65
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- Article
高新技术企业在认定前的税收 规避行为研究 ——基于会税差异视角的识别检验.
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- Tax & Economic Research, 2023, n. 6, p. 57
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- Article
国际私募股权基金的税收风险及治理.
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- Tax & Economic Research, 2023, n. 6, p. 49
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- Article
欧盟碳边境调节机制下中国开征 碳税的应对分析.
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- Tax & Economic Research, 2023, n. 6, p. 40
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- Article
成本收益分析下的违法所得征税探析 ——基于已有裁判文书的考察.
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- Tax & Economic Research, 2023, n. 6, p. 30
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- Article
数据生产视角下税收征管数字化 转型研究.
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- Tax & Economic Research, 2023, n. 6, p. 21
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- Article
智慧税务下平台企业零工经济税收 治理：理论、逻辑与对策.
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- Tax & Economic Research, 2023, n. 6, p. 11
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- Article
ChatGPT 的税务应用：优势、短板 及前景展望.
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- Tax & Economic Research, 2023, n. 6, p. 1
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- Article
基本公共服务共同事权与支出责任划分:府际协同与均等化路径.
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- Tax & Economic Research, 2023, n. 5, p. 85
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- Article
传统财政学与行为财政学比较逻辑下的税收遵从问题.
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- Tax & Economic Research, 2023, n. 5, p. 75
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- Article
破产清算企业留抵退税权的证成及规则再造.
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- Tax & Economic Research, 2023, n. 5, p. 64
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- Article
专项附加扣除促进了家庭消费结构升级吗——来自中国家庭追踪调查（CFPS）的证据.
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- Tax & Economic Research, 2023, n. 5, p. 56
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- Article
数字经济对税收结构的影响: 理论机制与实证检验.
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- Tax & Economic Research, 2023, n. 5, p. 45
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- Article
国际税收征税权划分的正义价值取向——兼评支柱一金额A征税权划分机制.
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- Tax & Economic Research, 2023, n. 5, p. 35
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- Article
数字经济下我国税制优化的 立场、原则与进路.
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- Tax & Economic Research, 2023, n. 5, p. 26
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- Article
制度设计视角下增值税留抵税额的成因、性质与应对.
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- Tax & Economic Research, 2023, n. 5, p. 14, doi. 10.16340/j.cnki.ssjjyj.2023.05.005
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- Article
增值税留抵退税、融资约束与 企业数字化转型.
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- Tax & Economic Research, 2023, n. 5, p. 1
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- Article
企业 ESG 表现与避税：“绿色治理” 抑或“自利工具”.
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- Tax & Economic Research, 2023, n. 4, p. 82
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- Article
个人所得税减税政策对居民家庭 消费升级的影响: —基于中国家庭追踪调查数据的分析.
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- Tax & Economic Research, 2023, n. 4, p. 69
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- Article
增值税留抵退税政策提高了 劳动收入份额吗.
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- Tax & Economic Research, 2023, n. 4, p. 59
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- Article
论企业破产法与税收征管法衔接: —以破产企业税务注销为视角.
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- Tax & Economic Research, 2023, n. 4, p. 53
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- Article
智慧税务背景下构建数据治理制度 体系的思路与实践路径.
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- Tax & Economic Research, 2023, n. 4, p. 45
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- Article
社会保险缴费合规的效应、现状 与优化建议.
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- Tax & Economic Research, 2023, n. 4, p. 39
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- Article
论不动产司法拍卖中涉税冲突之协调.
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- Tax & Economic Research, 2023, n. 4, p. 29
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- Article
全球税收：“乌托邦”还是通向 国际筹资的有效路径.
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- Tax & Economic Research, 2023, n. 4, p. 18
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- Article
数字经济背景下常设机构税收 关联度的弱化与应对.
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- Tax & Economic Research, 2023, n. 4, p. 9
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- Article
论增值税立法上的经营活动.
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- Tax & Economic Research, 2023, n. 4, p. 1
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- Article
不当得利视角下溢缴税款返还 请求权之重塑.
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- Tax & Economic Research, 2023, n. 3, p. 88
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- Article
税务行政控票处罚的认识、适用与变革.
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- Tax & Economic Research, 2023, n. 3, p. 78
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- Article
增值税留抵退税能否提升企业 全要素生产率.
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- Tax & Economic Research, 2023, n. 3, p. 68
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- Article
留抵退税与企业数字化转型研究.
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- Tax & Economic Research, 2023, n. 3, p. 58
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- Article
税收征管信息化与企业纳税遵从 ——基于公司治理调节效应的分析.
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- Tax & Economic Research, 2023, n. 3, p. 48
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- Article
社会网络分析在税收研究中的应用：一个文献综述.
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- Tax & Economic Research, 2023, n. 3, p. 40
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- Article
供给冲击对税收收入的影响分析 ——基于广东省的 DCGE 模型研究.
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- Tax & Economic Research, 2023, n. 3, p. 30
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- Article
我国个人所得税的“调高”效应 ——微观和宏观数据的实证检验.
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- Tax & Economic Research, 2023, n. 3, p. 20
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- Article
我国个人养老金制度税收优惠 模式的激励效应 ——EET 与 TEE 的比较.
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- Tax & Economic Research, 2023, n. 3, p. 13
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- Article
中国地方政府税收努力的测算与评价 ——基于直接税和间接税视角.
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- Tax & Economic Research, 2023, n. 3, p. 1
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- Article
区块链治税的优势、风险与启示.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 90
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- Article
柔性税收征管与企业风险水平.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 79
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- Article
“一带一路”沿线间接股权转让 反避税立法研究.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 69
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- Article
国家税权促进共同富裕的价值 基础与实现路径.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 62
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- Article
我国个人所得税专项附加扣除的 类型提炼与分类调适.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 54
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- Article
论个人所得税的最低税负制——税收优惠政策公正底线的法治设计.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 48
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- Article
企业数字化转型对税费成本的影响.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 36
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- Article
环境保护税与黄河流域高质量发展——基于环保“费改税”的准自然实验.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 26
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- Article
中国式财政分权与企业税收规避.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 14
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- Article
财政压力、税收分成与公共 支出结构偏向.
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- Tax & Economic Research, 2023, v. 28, n. 2, p. 1
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- Article
财政事权与支出责任划分和城市 公共品供给——基于山东省改革试点的研究.
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- Tax & Economic Research, 2023, n. 1, p. 85
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- Article