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        검색결과 2

        1.
        2016.03 KCI 등재 구독 인증기관 무료, 개인회원 유료
        This paper examines how the Chinese government reduces economic disparities across regions and industries through the mean of tax benefits among enterprises. This paper applies multiple regression, which proves that the Chinese government imposed favorable effective tax rates (ETR) on the technology industries in Eastern areas and plantation industries in Western areas at the expense of other industries located in the Central and Northeast areas. This result has several implications. First, the government tried to achieve political stability through its fiscal policy, facing a fundamental dilemma such as farmers' movements against high fee burdens and the political dissatisfaction of minorities in Western areas in China. Second, as the tax is favorable for high-tech companies in Eastern areas, the investments of high-tech companies in these areas is more effective than in other areas.
        6,000원
        2.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Investing in the tax-benefit funds is the best way for the inexperienced investors who do not have knowledge, expertise, and the time to research the information by themselves. This study describes the benefits of tax-benefit funds in Thailand. The tax-benefit funds consist of retirement mutual funds (RMFs) and super saving funds (SSFs). There are many kinds of funds investment policies on offer. The tax-benefit funds provide the opportunity to investors, which they are able to invest a small amount and draw more benefits. They hire fund managers to manage their money. These funds are able to help investors to meet their goals. The RMFs are suitable for investors who want to have money for retirement, investing every year, and getting tax exemption. The investors who invest in RMFs are able to deduct the tax income by including other retirement funds not exceeding THB500,000.00 per year. The SSFs match for the investors who need to obtain the tax exemption and long-term investment for at least ten years. The SSFs provide the benefit to investors that they are able to deduct taxable income not more than THB200,000.00 per year. Finally, these funds are tax-except and promoted for retirement savings.