Suchergebnisse

Will environmental "fee-to-tax", which strengthens the rigidity of levies and increases the environmental costs of heavy pollution enterprises, force heavy pollution enterprises to de-capacity. This paper examines the impact and heterogeneity of the environmental "fee-to-tax" on heavy pollution enterprises' de-capacity by taking the official implementation of the Environmental Protection Tax Law of the People's Republic of China in 2018 as the institutional impact and the listed industrial enterprises in Shanghai and Shenzhen A-shares from 2015 to 2019 as the sample. The study found that environmental "fee-to-tax" pushed heavy pollution enterprises to de-capacity. After parallel trend tests, placebo tests, eliminate policy interference, propensity score matching, and replacement variables, the findings of this paper are robust. Further analysis shows that the effect of environmental "fee-to-tax" on heavy pollution enterprises' de-capacity is more significant in state-owned enterprises, high financing constraints enterprises, and areas with higher tax collection and management; this effect is still effective and more significant in areas with low economic development because all environmental tax revenues are included in local finance. This paper follows up and tests the implementation effect of environmental regulations in China and provides a valuable reference for the government to promote the task of de-capacity and green transformation and upgrading of industrial structure through actively playing the role of environmental protection.

Fiscal incentives can affect governments&rsquo ; behavior and further influence economic and social development. Due to the specific conditions of the household registration system and the land ownership system in China, the urbanization process is dominated by the government. This article conceptually and empirically investigates the influence of fiscal incentives on sustainable urbanization. We theoretically analyze the fiscal reasons why land urbanization occurs faster than the population urbanization. Then we employ panel data of 30 provinces and autonomous regions in China from 2000 to 2012 to discuss the impact of fiscal incentives on urbanization from four aspects: fiscal revenue, types of taxes, fiscal self-financing rate, and tax losses. The econometric results show that both the local tax revenue and fiscal self-financing rate have a significantly negative effect on the gap between land urbanization and population urbanization. The larger the proportion of business tax, the smaller the gap, and vice versa for value-added tax. The greater the local governments&rsquo ; tax losses, the greater the gap. The results explain why local governments in China choose land urbanization rather than population urbanization from the perspective of fiscal incentives.

"The first scholarly work on the subject by leading scholars in the field, Missions Étrangères de Paris (MEP) and China examines the variety of ways in which MEP missionaries complemented and complicated Catholic Church and French engagement with Chinese society. Key players in the Church's overseas missions in the Far East, many MEP missionaries spent their entire lives working with ordinary Chinese. This volume explores the proactive engagement of MEP missionaries in Bible translation and cultural accommodation, their evangelization efforts in local communities, and the interaction between MEP representatives and various local groups. Each study in this book responds to one or more of the major themes in the history of Christianity in China that include conflicts, accommodations, indigenization, imperialism, and nationalism. Contributors are François Barriquand, Jean Charbonnier, Yanrong Chen, Lina Guo, Zhijie Kang, Ji Li, Matthieu Masson, Jean-Paul Wiest, Qing Wu, Hongyan Xiang, Ernest Young, and Aidong Zhao"--