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Belt and Road Initiative tax Journal 2024年第1期 106-113页

作者： Lala Babayeva Chingiz Musayev state tax service ministry of economy the republic of azerbaijan

This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on azerbaijan's *** recent decades,the digital revolution has transformed the global economy,reshaping industries,business models,and consumer behavior at an unprecedented *** transformation,commonly referred to as the digital economy,encompasses a broad spectrum of activities ranging from e-commerce and digital services to data analytics and cloud *** the digital economy continues to expand its influence,traditional tax systems face significant challenges in adapting to this new *** has ignited discussions worldwide across various legal and regulatory domains,and international taxation is no *** tax consequences are extensive,impacting both direct and indirect taxation,broader tax policy matters,and tax administration.

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taxation of E-commerce:Global and National Trends

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Belt and Road Initiative tax Journal 2023年第2期4卷 113-119页

作者： Lala Babayeva service ministry of economy the republic of azerbaijan

This article aims to assess the significance of electronic commerce(e-commerce)and digitalization,and examine the existing taxation practices both globally and in the republic of *** contrast to traditional trade,e-commerce relies on modern digital solutions for conducting business *** we examine the statistics of e-commerce turnover,it becomes evident that both globally and within the republic of azerbaijan,there has been a consistent upward trajectory in turnover over the ***,it is imperative to emphasize the significance of regulating activities stemming from various emerging trends in e-commerce and adopting a more intricate approach to electronic tax accounting for non-resident entities engaged in e-commerce.

关键词： E-commerce International taxation Base Erosion and Profit Shifting

Serving High-Level Opening up with "taxExpress"

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Belt and Road Initiative tax Journal 2024年第1期 97-105页

作者： International taxation Department, state taxation Administration,the People's republic of China International taxation Department State Taxation Administrationthe People's Republic of China

Over the past decade,the Chinese tax authorities have been actively supporting the development of the Belt and Road Initiative,by creating a unique cross-border tax and fee service model with Chinese characteristics,which has laid a solid foundation for the establishment of the "taxExpress" cross-border service *** October 2023,the state taxation Administration of China(STA) officially launched the "taxExpress" brand,focusing on one service matrix,two service teams,three service mechanisms,and four knowledge *** brand aims to enhance cooperation between ministries and commissions,promote international exchanges,and establish a framework for effective cross-border tax and fee *** forward,the STA will continue to leverage existing resources to support high-level opening up,by enhancing brand value,improving measures for international tax and fee services,expanding cross-border tax and fee services,strengthening professional talent teams,so as to develop a cross-border tax and fee service system that combines Chinese characteristics with international best practices.

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The 2022 report of synergetic roadmap on carbon neutrality and clean air for China:Accelerating transition in key sectors

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Environmental Science and Ecotechnology 2024年第3期19卷 4-18页

作者： Yu Lei Zhicong Yin Xi Lu Qiang Zhang Jicheng Gong Bofeng Cai Cilan Cai Qimin Chai Huopo Chen Renjie Chen Shi Chen Wenhui Chen Jing Cheng Xiyuan Chi Hancheng Dai Xiangzhao Feng Guannan Geng Jianlin Hu Shan Hu Cunrui Huang Tiantian Li Wei Li Xiaomei Li Jun Liu Xin Liu Zhu Liu Jinghui Ma Yue Qin Dan Tong Xuhui Wang Xuying Wang Rui Wu Qingyang Xiao Yang Xie Xiaolong Xu Tao Xue Haipeng Yu Da Zhang Ning Zhang Shaohui Zhang Shaojun Zhang Xian Zhang Xin Zhang Zengkai Zhang Bo Zheng Yixuan Zheng Jian Zhou Tong Zhu Jinnan Wang Kebin He Center of Air Quality Simulation and System Analysis Chinese Academy of Environmental PlanningBeijing100041China Center for Carbon Neutrality Chinese Academy of Environmental PlanningBeijing100041China Key Laboratory of Meteorological Disaster Ministry of Education/Joint International Research Laboratory of Climate and Environment Change(ILCEC)/Collaborative Innovation Center on Forecast and Evaluation of Meteorological Disasters(CIC-FEMD)Nanjing University of Information Science&TechnologyNanjing210044China state Key Joint Laboratory of Environment Simulation and Pollution Control School of EnvironmentTsinghua UniversityBeijing100084China Institute for Carbon Neutrality Tsinghua UniversityBeijing100084China ministry of Education Key Laboratory for Earth System Modelling Department of Earth System ScienceTsinghua UniversityBeijing100084China state Key Joint Laboratory for Environment Simulation and Pollution Control College of Environmental Sciences and Engineering and Center for Environment and HealthPeking UniversityBeijing100871China National Center for Climate Change Strategy and International CooperationBeijing100035China Nansen-Zhu International Research Centre Institute of Atmospheric PhysicsChinese Academy of SciencesBeijing100029China School of Public Health Key Lab of Public Health Safety of the Ministry of Education and Key Lab of Health Technology Assessment of the Ministry of HealthFudan UniversityShanghai200032China School of Economics and Management Beijing University of Chemical TechnologyBeijing100029China Department of Earth System Science University of CaliforniaIrvineCA92697USA National Meteorological Center China Meteorological AdministrationBeijing100081China College of Environmental Sciences and Engineering Peking UniversityBeijing100871China Policy Research Center for Environment and economy Ministry of Ecology and Environment of the People's Republic of ChinaBeijing100029China Jiangsu Key Laboratory of Atmospheric Environment Monitoring

China is now confronting the intertwined challenges of air pollution and climate *** the high synergies between air pollution abatement and climate change mitigation,the Chinese government is actively promoting synergetic control of these two *** Synergetic Roadmap project was launched in 2021 to track and analyze the progress of synergetic control in China by developing and monitoring key *** Synergetic Roadmap 2022 report is the first annual update,featuring 20 indicators across five aspects:synergetic governance system and practices,progress in structural transition,air pollution and associated weather-climate interactions,sources,sinks,and mitigation pathway of atmospheric composition,and health impacts and benefits of coordinated *** to the comprehensive review presented in the 2021 report,the Synergetic Roadmap 2022 report places particular emphasis on progress in 2021 with highlights on actions in key sectors and the relevant *** milestones include the proportion of non-fossil power generation capacity surpassing coal-fired capacity for the first time,a decline in the production of crude steel and cement after years of growth,and the surging penetration of electric ***,in 2022,China issued the first national policy that synergizes abatements of pollution and carbon emissions,marking a new era for China's pollution-carbon *** changes highlight China's efforts to reshape its energy,economic,and transportation structures to meet the demand for synergetic control and sustainable ***,the country has witnessed a slowdown in carbon emission growth,improved air quality,and increased health benefits in recent years.

关键词： Synergetic roadmap Carbon neutrality Clean air

Bringing taxation into Play in Promoting Green and High-Quality Development of the Belt and Road: China’s Perspective

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Belt and Road Initiative tax Journal 2023年第1期4卷 113-119页

作者： Liang Ruolian tax Research Institute Guangdong Provincial tax service state taxation Administration the People’s republic of China

The Belt and Road Initiative(BRI)has been pursuing the vision of green development and a way of life and work that is green,low-carbon,circular and *** the significance of green development in this area,this paper outlines the actions taken by BRI jurisdictions to tackle climate change,and discusses the progress in energy use and carbon pricing reforms in some BRI jurisdictions,with some jurisdictions’experience being explored in *** also puts forward some suggestions for China to help advance green transition of BRI jurisdictions,i.e.,promoting domestic carbon pricing reforms,boosting green investment in BRI jurisdic-tions,and deepening tax cooperation and coordination under the framework of the BRITACOM.

关键词： taxation Climate change Green development Belt and Road Initia-tive BRITACOM

Applications and Future Outlook of Blockchain Technology in Digital tax Administration——Case Study of Blockchain Invoice System in Shenzhen tax service,STA

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Belt and Road Initiative tax Journal 2020年第2期1卷 39-46页

作者： Zhang Guojun Shenzhen tax service state taxation Administration People’s republic of China

In recent years, with the accelerating digitalization of economy, the necessity for digitalizing tax administration becomes increasingly prominent. As a new technology based on digital information storage and processing, blockchain provides a new solution to digital tax administration, particularly given its tamper-proof feature. This article introduces the innovative application of blockchain technology in electronic tax invoice, including its management model and technical implementation method. It elaborates the breakthrough of the blockchain-based electronic tax invoice in digital management by focusing on the essential function and whole-process management of tax invoice as well as the value of data, and discusses the practical value and other applicable scenarios of blockchain technology in digital tax administration.

关键词： Digitalization Blockchain Electronic tax invoice tax administration

Moving from Vision to Action: Case of Shenzhen tax service

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Belt and Road Initiative tax Journal 2022年第1期3卷 111-119页

作者： Guo Xiaolin Shenzhen tax service state taxation Administration People’s republic of China

Local tax services of the state taxation Administration of China(STA),as direct service providers to taxpayers and fee-payers,can contribute to the cooperation of China with other Belt and Road Initiative(BRI)jurisdictions under the framework of the Belt and Road Initiative tax Administration Cooperation Mechanism(BRITACOM).Guided by the STA,Shenzhen tax service(STS)is actively engaging in the development of the BRITACOM in an effort to achieve its vision,i.e.,building a growth-friendly tax *** STS aims to establish a win-win cooperation mechanism that could serve as a model among other local *** article focuses on three major issues,i.e.,the significance,the actions and achievements as well as the future prospects of the STS to facilitate the long-term growth of the BRITACOM.

关键词： Local tax service BRI BRITACOM BRITACEG

Optimizing tax-Related Business Environment: Practices of Zhejiang Provincial tax service, STA

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Belt and Road Initiative tax Journal 2023年第1期4卷 75-81页

作者： Long Yuehui General Zhejiang Provincial tax service state taxation Administration the People’s republic of China

In recent years,Zhejiang Provincial tax service has optimized tax-related business environment through high-quality tax services,ranking first in the National taxpayer Satisfaction Survey for eight consecutive *** the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new *** and ultimately serve the Chinese modernization.

关键词： tax-related business environment tax modernization Opening-up policy Common prosperity

The Hainan Free Trade Port tax System:Past,Present and Future

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Belt and Road Initiative tax Journal 2023年第2期4卷 108-112页

作者： Liu Lei Hainan Provincial tax service state taxation Administration the People’s republic of China

Since President Xi Jinping announced the Chinese central government’s decision to transform Hainan into a highly open free trade port(FTP),the region has experienced unprecedented growth and *** order to support this progress,a comprehensive policy framework has been introduced and successfully implemented,with tax policy playing a crucial role in its *** the principles of zero tariffs,low tax rates,simplified taxation processes,effective tax law enforcement,and phased implementation,Hainan FTP’s tax system has embarked on a new voyage,providing businesses with the strongest support ever introduced in *** most fundamental changes pertain to income tax incentives for both individuals and businesses,and additional supportive measures in VAT have also been implemented to facilitate a strong free-trade ***,it is hopeful that structural changes in the Hainan FTP tax system will also be in place after 2025.

关键词： Hainan Free Trade Port tax system Income tax incentives VAT

New insight into smart ocean:how is it different from digital ocean?

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International Journal of Digital Earth 2019年第12期12卷 1457-1464页

作者： Xin Zhang Wanqian Deng Yuwu Jiang state Key Laboratory of Remote Sensing Science Institute of Remote Sensing ApplicationsChinese Academy of SciencesBeijingPeople’s Republic of China College of Resources and Environment University of Chinese Academy of SciencesBeijingPeople’s Republic of China state Key Laboratory of Marine Environmental Science Xiamen UniversityXiamenPeople’s Republic of China

Oceans occupy approximately seventy-one percent of the earth’s surface,and vast regions of oceans are virtually unexplored,especially the deep parts where humans have never ***,it is urgent to understand our oceans from a number of *** this paper,the concept of Smart Ocean(SO)is constructed from the perspectives of environmental protection,sustainable development of the blue economy and marine disaster prevention and ***,a doublefunnel structure concept model of SO,including ocean observation infrastructure,data,information,application,knowledge and decision support layers,is put ***,the differences between SO and Digital Ocean(DO)are ***,taking the Decision Support System for Emergency at Taiwan Strait as an example,a case study,which has assisted in saving more than 200 people,is ***,future research agenda is summarized into seven aspects,including new instrumentation and sensor technologies,ocean big data mining and knowledge discovering,prediction,forecast and uncertainty analysis,ocean environment protection technologies and policy,sustainable use of ocean energy and resource,the influence and response to global changes in the ocean,and interdisciplinary collaboration and public service.

关键词： Smart ocean digital ocean sustainable development marine disasters prevention and mitigation