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[北京大学税法研究中心] 6 | Экономика. Налоги. Право 经济·税务·法律

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公众号名称: 北京大学税法研究中心
标题: 6 | Экономика. Налоги. Право 经济·税务·法律
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发布时间: 2024-01-31 20:03
原文链接: http://mp.weixin.qq.com/s?__biz=MzA5MzQ5MTU3Nw==&mid=2247485911&idx=7&sn=cc49371ad6cd068e5ded56c1024350b6&chksm=905c51c1a72bd8d78d510972fdcbcdd845ec04611d1da62f1bf9f1009c7b1953f1d840aa9489#rd
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Экономика. Налоги. Право
Volume 16 Number 5
经济·税务·法律 第16卷第5期
本期目录
1.
Evolution of student innovation entrepreneurship in Russia
俄罗斯学生创业创新的演变
2.
Chinese prospects for Russian gas
中国对俄罗斯天然气需求的展望
3.
Syndicated lending for small and medium-sized businesses
中小型企业的银团贷款
4.
Advantages and disadvantages of the digital Ruble
数字卢布的利与弊
5.
Interaction of government, business and society as a platform for ensuring sustainable development in the far eastern federal district
政府、企业和社会的互动是确保远东联邦区可持续发展的平台
6.
Development of the methodology for determining the indicators of efficiency and effectiveness of higher education
高等教育效率和有效性确定方法的新进展
7.
Social responsibility of business as a key factor of sustainable development
企业社会责任是可持续发展的关键因素
8.
Social responsibility of entrepreneurship in thecontext of Brexit challenges
企业家在英国脱欧背景下的社会责任
9.
Development of settlements in national currencies as a factor of intensification of entrepreneurial activity in the Eaeu
发展本国货币结算作为加强欧亚经济联盟企业活动的一个因素
10.
The problem of separating the effects of state financial support and its solutions
国家财政支持的分离效应所引发的问题及其对策
11.
Tax systems and economic growth in China and India
中国和印度的税收制度与经济增长
12.
Theory and practice of determining the actual tax liability of an individual entrepreneur on personal Income tax
确定个体企业家个人所得税实际纳税义务的理论与实践
13.
Features of tax regulation of the oil and gas sector of the economy in conditions of high volatility of the energy market
能源市场经济高度波动性下油气行业税收调控的特点
14.
The legal status of cryptocurrencies as an element of the digital ecosystem
加密货币作为数字生态系统要素的法律地位
15.
Legal foundations of sustainable development and modern global challenges
可持续发展的法律基础及其在现代世界所面临的全球挑战
16.
Xv international symposium “Theory and Practice of Tax Reforms”
第十五届“税务改革理论与实践”国际研讨会
部分文章摘要
01
Chinese prospects for Russian gas
Abstract: The subjects of the study are the current state and forecasts of the long - term development of the Chinese natural gas market. The purpose of the work is to establish prospects for increasing the supply of fossil fuels to the Chinese natural gas market. During the period of economic slowdown, the imbalance of supply and demand in the global hydrocarbon market causes its destabilization. It is justified based on the conclusions of experts from international and Russian organizations that it is currently impossible to predict in the foreseeable future the period of peak demand for gas in China, which gives reason to call the XXI century the time of transformation of the gas industry. Based on the results of the study factors of long-term dynamics of gas demand, an attempt is made to assess the possibilities of expanding Russia’s participation in the Chinese gas market and proposals are formulated to improve the use of the potential for the development of energy cooperation between China and Russia. It has been established that the most promising direction for increasing Russian gas exports to China is the organization of Russian LNG supplies to the coastal regions of China, where a steady increase in gas demand is predicted. Conclusions are drawn based on the conclusions of experts from international and Russian organizations that the increase in LNG exports will contribute to the inflow of capital to the gas market of our country, which will have a positive impact on entrepreneurial activity in related sectors of the economy.

摘要:本研究的主题是预测中国天然气市场的现状和长期发展前景,其目的在于明晰供应中国天然气市场化石燃料的增长前景。在经济放缓时期,全球油气市场供需失衡导致其存在较为明显的不稳定性。根据国际和俄罗斯组织专家的结论,目前无法预测中国的天然气需求在可预见未来的高峰时期,因此有理由将21世纪称为天然气工业的转型时期。根据长期天然气需求动态因素的研究结果,本研究试图评估俄罗斯扩大参与中国天然气市场的可能性并提出建议,以期能提高中俄能源合作的发展潜力。现阶段,俄罗斯增加对中国天然气出口的最有希望的方向是向中国沿海地区供应液化天然气,预计这些地区的天然气需求将稳步增长。根据国际和俄罗斯组织专家得出的结论,液化天然气出口的增加将有助于资本流入俄罗斯的天然气市场,这将对经济部门的相关企业活动产生积极影响。
02
Advantages and disadvantages of the digital Ruble
Abstract: The subject of the study is the advantages and disadvantages of the digital ruble. The purpose of the work is to consider the possibilities and risks of introducing the digital ruble in the Russian Federation. The article substantiates the need for the emergence of the digital ruble in Russia, its strategic and tactical advantages. It is formulated that the main advantage of the introduction of the digital ruble in Russia as a means of payment, a measure of value and a savings tool is the possibility of its use in interstate payments, as well as its transformation into a reserve currency for many states. It is shown that the main tactical advantage of the digital ruble is the possibility of its use as a means of countering Western sanctions in the financial sphere. It has been established that the state, as a tool for controlling cash flows, including for monitoring the expenditure of budget funds and identifying facts of tax evasion, will be able to use a new form of money to track the targeted expenditure of budget funds, making targeted payments, optimizing the process of returning unspent money. The possibility of turning the digital ruble into an effective means of combating the shadow economy due to increased transparency of calculations is substantiated. It is concluded that the new form of money will contribute to reducing transaction costs.

摘要:本研究的主题是数字卢布的优点与缺点,其目的在于明晰俄罗斯联邦引入数字卢布的可能性和风险。文章论证了数字卢布在俄罗斯出现的必要性,以及其在战略和战术层面的优势。在俄罗斯引入数字卢布作为支付手段、价值衡量标准和储蓄工具的主要优势在于,它有可能用于州际支付并成为许多国家的储备货币,这意味着数字卢布的主要战术优势是有可能被用作反击西方在金融领域制裁的手段。已经确定的是,数字卢布可能成为国家控制现金流量的工具,包括监测预算资金的支出和查明逃税事实,并使用一种新的货币形式来跟踪预算资金的目标支出,进行有针对性的支付,优化未支出资金的返还过程。由于计算透明度的提高,数字卢布有可能成为打击影子经济的有效手段。研究认为,新型货币将有助于降低交易成本。
03
Xv international symposium “Theory and Practice of Tax Reforms”
Abstract: The subjects of discussion at the XV International Symposium “Theory and Practice of Tax Reforms”, held from July 2 to July 9, 2023 in the city of Barnaul on the basis of the Irkutsk National Research Technical University - theoretical and practical aspects of using various tax policy tools to achieve the UN 17 Sustainable Development Goals. The symposium was attended by 94 scientists representing tax schools of 30 universities from 23 cities of 5 countries (Russia, Belarus, Tajikistan, Indonesia, Nigeria). The symposium was organized by Ural Federal University named after the First President of Russia B. N. Yeltsin, St. Petersburg State University, Financial University under the Government of the Russian Federation, Tyumen State University, Belarusian State University of Economics, Institute of Economic Strategies of the Chinese Academy of Social Sciences, Fiscal Institute under the State Tax Committee of the Republic of Uzbekistan. The objectives of the symposium are to discuss current problems of reforming tax systems, to develop new theoretical and methodological approaches to the theory and policy of taxation, as well as to form creative teams to conduct joint tax - oriented research. Within the framework of the symposium, a plenary session, four thematic divs, and advanced training of participants were held. They considered theoretical and practical aspects of improving tax policy and the implementation of tax tools in the context of the implementation of sustainable development Goals.

摘要:2023年7月2日至9日,伊尔库茨克国立研究技术大学在巴尔瑙尔市举办了第十五届“税收改革理论与实践”国际研讨会,此次会议所讨论的主题是如何利用各种税收政策工具来实现联合国17项可持续发展目标,会议吸引了来自全球5个国家(俄罗斯、白俄罗斯、塔吉克斯坦、印度尼西亚、尼日利亚)、23个城市、30所大学税务学院的94名学者。本次研讨会的主办单位包括俄罗斯第一任总统叶利钦命名的乌拉尔联邦大学、圣彼得堡国立大学、俄罗斯联邦政府金融大学、秋明国立大学、白俄罗斯国立经济大学、中国社会科学院经济战略研究所,以及乌兹别克斯坦共和国国家税务委员会财政研究所,希望能通过对当前税制改革问题的讨论,为税收理论和政策拓展新的理论与研究方法,并组建更为创新的团队来推动联合研究。在专题讨论会的框架内,分别举行了一次全体会议、四个专题部分和对与会者的高级培训,各方就如何在落实可持续发展目标背景下完善税收政策和实施税收工具的理论与实践问题进行了深入探讨。
整理 | 薛榆淞
排版 | 刘逸颖
审核 | 寇韵楳、薛榆淞



北京大学税法研究中心
Peking University
Center for Tax Law


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