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数字经济背景下剩余利润分配方法的发展趋势及其影响 被引量:10
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作者 李旭红 白雪苑 蔡雪山 《国际税收》 CSSCI 北大核心 2021年第1期49-56,共8页
剩余利润的分配方法一直是跨国企业税收研究关注的重点。2020年10月12日,OECD发布《数字化带来的税收挑战——支柱一蓝图》,旨在通过建立不同于传统独立交易原则的公式化利润分配方法,将更多的剩余利润分配至市场或用户所在地。《支柱... 剩余利润的分配方法一直是跨国企业税收研究关注的重点。2020年10月12日,OECD发布《数字化带来的税收挑战——支柱一蓝图》,旨在通过建立不同于传统独立交易原则的公式化利润分配方法,将更多的剩余利润分配至市场或用户所在地。《支柱一蓝图》是"三段式分配机制"向"两段式分配机制"的迭代革新,同时在增强税收的确定性及便利性的基础上增加剩余利润分配的技术细节。本文基于《支柱一蓝图》的剩余利润分配方法,分析其对国际税收规则的影响,并针对我国的相关税法及征管改革提出相应的建议。 展开更多
关键词 数字经济 利润分配 支柱一 国际税收规则 蓝图
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Consolidation Potential of Rural Residential Areas Based on the Village Classification
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作者 Wei Li Xicun Zhu +4 位作者 Jingwen Yang Zhongyu Tian xueyuan bai Li Sun Xiaoying Tang 《Journal of Agricultural Chemistry and Environment》 2021年第3期289-304,共16页
From the perspective of village classification, a set of methods for accurately measuring the potential of rural settlement consolidation are proposed. Taking Feicheng in Shandong Province as the research area, combin... From the perspective of village classification, a set of methods for accurately measuring the potential of rural settlement consolidation are proposed. Taking Feicheng in Shandong Province as the research area, combined with the corresponding planning, a classification and evaluation system for rural residential areas was constructed to classify rural residential areas from the four levels of natural resources, economy and society, supporting facilities and livability. The theoretical and practical potential of one type of rural settlements (relocating and merger village) is mainly calculated, and the potential scale, potential level and potential spatial distribution of different regions are analyzed. (Level and spatial distribution are analyzed. The results showed that the 621 rural settlements can be divided into five types: 148 urban-rural integration villages (URIV), 41 historical and cultural villages (HCV), 56 cluster developing villages (CDV), 155 keeping and limiting villages (KLV) and 221 relocating and merger villages (RMV). According to calculations, the theoretical potential of relocating and merger village areas was 1971.47 hm2, accounting for 19.52% of the total scale of Feicheng residential areas;the comprehensive correction coefficient of each region was 0.48 - 0.70, and the revised actual potential is 1082.68 hm2, accounting for the theoretical potential 54.92% of the total. There were large spatial differences in the scale of potential in different regions. In general, the theoretical and practical potential of the central and southern regions was higher than that of the northern regions. 展开更多
关键词 Rural Residential Land Classification of Village Consolidation Potential Village Classification
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