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Search Results - 中共国家税务总局党校
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习近平总书记关于税收工作重要论述多维度重大意义发微
by
朱诗柱
Published in
税收经济研究
(25.04.2024)
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研发费用加计扣除与企业新质生产力——基于供应链视角的分析
by
顾振华
Published in
税收经济研究
(25.10.2024)
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个人所得税专项附加扣除能否促进居民消费——实际收入和心理账户的双重解释
by
张永峰
,
王嘉夫
,
郝超凡
Published in
税收经济研究
(25.10.2024)
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税收赋能乡村全面振兴的理论阐释与路径优化——以要素流动为视角
by
宋俞辰
Published in
税收经济研究
(25.10.2024)
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税收优惠政策协同与企业绿色转型——基于政策主体协同和政策工具协同的检验
by
黄纪强
Published in
税收经济研究
(25.10.2024)
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金融资源地理邻近与企业避税——基于商业银行网点地理分布的经验证据
by
丁怡帆
,
尹飞
,
魏彦杰
Published in
税收经济研究
(25.08.2024)
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税收征管模式改革对税收征管效率的影响研究——来自专管员约束机制改革的证据
by
隋焕新
,
田志伟
,
汪豫
,
卓庭
Published in
税收经济研究
(25.08.2024)
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企业研发组合式税收优惠的政策一致性反思——以西部某国家级新区为例
by
宋朗
Published in
税收经济研究
(25.08.2024)
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自然语言大模型在税收监管中的应用——以非居民税收合同审核为例
by
陈帆
,
孙凯
Published in
税收经济研究
(25.06.2024)
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人工智能时代税收征管的功能转型与法治因应——以欧盟税务人工智能实践为切入点
by
茅孝军
Published in
税收经济研究
(25.06.2024)
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税收征管规范化与税负公平——基于税务行政处罚裁量基准的准自然实验
by
孙鲲鹏
,
魏涛
,
吴嘉晨
,
侯微怡
Published in
税收经济研究
(25.06.2024)
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数字经济发展与企业避税——基于上市公司数据的实证研究
by
童光辉
,
杨澄逸
Published in
税收经济研究
(25.04.2024)
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财政纵向失衡与企业非效率投资——基于高质量发展的视角
by
胡晓东
,
胡子杰
,
黎宇霞
Published in
税收经济研究
(25.04.2024)
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“增长友好型”理念下涉外税制的调整优化——高质量共建“一带一路”的视角
by
赵洲
,
赵翰隽
Published in
税收经济研究
(25.04.2024)
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“省直管县”改革与企业绿色发展——基于财政激励的视角
by
于井远
Published in
税收经济研究
(25.02.2024)
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新时代“枫桥经验”何以提升基层税收治理能力——以浙江诸暨“枫桥式”税务所建设为例
by
门理想
,
刘开君
,
陈成
Published in
税收经济研究
(25.02.2024)
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论坚持和加强党对税收工作的全面领导的主要着力点
by
朱诗柱
Published in
税收经济研究
(25.12.2022)
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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
by
张兴亮
,
潘成蹊
Published in
税收经济研究
(25.12.2023)
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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
by
熊嘉伟
Published in
税收经济研究
(25.12.2023)
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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
by
樊政荣
,
林星阳
Published in
税收经济研究
(25.10.2023)
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