Reflects on the tax regime design of financial instruments accounting under the new CAS system;
金融工具会计准则交易税制设计的思考
On the tax evasion of connected transaction and its prohibitions of tax law;
关联交易避税及其税法规制问题研究
Evading Taxes by Selling for Cash of Double-Controlled Enterprise;
双元控制主体企业现金交易逃税研究
The tax system of the current security is taken the stamp tax of the stock exchange as its main type of tax.
我国目前的证券税制以证券交易印花税为主体税种。
On Application of the Arm's Length Principle in the Transfer Pricing Taxation System
论正常交易原则在转让定价税制中的运用
Effect of Adjustment on Stamp Duty of the Chinese Stock Market and System Improvement;
我国证券交易印花税调整效应及其制度改进
Analysis of the Stamp Duty on Securities in China;
略论我国证券交易印花税制度改革问题
On Stamp Tax System of Security Exchange in China;
关于我国证券交易印花税制度的若干思考
The Accounting Policy and Taxation Design on Financial Derivative Product;
金融衍生品交易的会计处理与税制设计
Path Selection of Transformation of Tax Levy System in China--Analysis Based on the Transaction Costs of Taxation;
我国税收征管制度变迁的路径选择——基于税收征纳交易费用的分析
The Rise and Fall of Tax Farming:Transaction Costs and Contractual Choices in tax Collection;
包税制的兴起与衰落:交易费用与征税合同的选择
From the long run, the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented.
从长远来看,我国应逐步完善证券流转税制,实行证券交易税和印花税兼征制度。
An Innovation on Securities Transaction Tax:Triggered Securities Transaction Tax;
证券交易税设计创新:触发式证券交易税
Carry out APA to Prevent Multinational Companies Tax Evasion by Interrelated Transaction;
推行预约定价制,有效遏制跨国公司利用关联交易避税
China's Separate Establishment of State and Local Tax Administrative System is both Reasonable and Inevitable
交易成本、制度选择理论与国、地税机构分设体制研究
Supplying Public Goods after the Institutional Innovation in Rural Areas: A Discussion from the Angle of Transaction Cost;
税费改革后农村公共产品供给机制创新:基于交易成本角度的探讨
Reform of RMB Exchange Rate System:A Strategy of High Progressive Tobin Transfer Tax;
人民币汇率制度改革应该引入高累进托宾交易税
On Transaction Costs Control in China s Transitional Bonded-area Under WTO;
世贸组织框架下我国保税区转型的交易成本控制