The Chinese Premier Wen Jiabao hosted the State Council conference on the 1st March (2011), discussing and passing the Draft Individual Income Tax Law Amendment (‘Amendment'). The ‘Amendment' outlines changes that should be made as a part of the individual income tax reform suggesting that...

China is undergoing a transition from a planned economy to a socialist market economy. During the transformation, not only has the economic system undergone significant reengineering, various public aspects of the society have also been profoundly influenced. The article studies the current...

The tax allocation relationship between government and residents in national income is a crucial problem. It directly concerns the economic interests of both the state and individuals, and is relevant to economic development and social stability, as well as national security. The report of the...

Along with the official replacing of Business Tax with value-added Tax (VAT) for some business sectors in Shanghai's pilot zone, the issue of VAT reform has attracted widespread attention from the public. This paper will first outline the basic concept of VAT, and then briefly elaborate on the...

Abstract: Low soil fertility is the main factor limiting ecological restoration in coal mining reclamation areas. To improve the nutrient status and microbial community structure of reclaimed soil in coal mining areas, we tested a management strategy of combining functional microbial agents,...