Academic Journal of Business & Management,
Год журнала:
2023,
Номер
5(21)
Опубликована: Янв. 1, 2023
Strengthen
the
dominant
position
of
scientific
and
technological
innovation
enterprises,
give
play
to
leading
supporting
role
key
create
a
good
environment
conducive
growth
small
medium-sized
promote
deep
integration
capital
chain
talent
in
industrial
chain.
High-tech
enterprises
are
main
force
high-quality
development.
China
has
issued
series
preferential
tax
policies
support
encourage
development
high-tech
enterprises.
However,
there
still
some
areas
that
need
be
improved
optimized
formulation,
implementation
practical
application
tax-related
China.
This
paper
mainly
analyzes
existing
problems
from
three
dimensions:
corporate
income
tax,
personal
value-added
puts
forward
suggestions
opinions,
with
view
realizing
more
rational
for
Systems,
Год журнала:
2024,
Номер
12(3), С. 99 - 99
Опубликована: Март 15, 2024
China’s
digital
economy
has
been
expanding
rapidly
in
the
past
decade.
This
expansion
is
having
a
profound
impact
on
country’s
economy.
Using
panel
data
97
prefecture-level
cities
Yellow
River
Basin
from
2011
to
2020,
this
study
investigates
multifaceted
relationship
between
and
total-factor
carbon
emission
efficiency.
The
research
yields
three
key
findings:
(1)
positively
enhances
overall
conclusion
drawn
with
robustness
tests.
(2)
Green
technology
innovation
serves
as
partial
mediator
efficiency,
mediation
role
influenced
by
government
intervention,
which
negatively
moderates
green
but
impacts
of
(3)
positive
efficiency
more
significant
upper
reaches,
lower
resource-based
Basin.
These
findings
provide
new
perspectives
empirical
evidence
for
better
understanding
development
They
also
policy
recommendations
achieving
strategic
objectives,
including
development,
reduction,
peaking,
neutrality.
