{"id":"W4323784240","doi":"10.2139/ssrn.4378449","title":"The Chinese Enterprise Income Tax","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Business; Income tax; International taxation; Double taxation; State income tax; Economics; Public economics; Tax reform; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003002071,0.0003574108,0.000233561,0.0009192983,0.001416052,0.001397841,0.000269217,0.0006024244,0.005503817],"category_scores_gemma":[0.0005761684,0.0001670249,0.0002327532,0.001488171,0.0006720943,0.000928338,0.0007373748,0.0007831122,0.0005503532],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004751686,"about_ca_system_score_gemma":0.004799001,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05300073,"about_ca_topic_score_gemma":0.07713141,"domain_scores_codex":[0.9996389,0.00002878696,0.00001808055,0.00005826205,0.0001645922,0.00009133499],"domain_scores_gemma":[0.9999105,0.000009940851,0.00001358955,0.0000204512,0.00003197307,0.00001353662],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001012512,0.00004133052,0.01307955,0.00013405,0.00003528727,0.0003675042,0.001463912,0.002196773,0.001384762,0.8459457,0.04199238,0.09325752],"study_design_scores_gemma":[0.00005777191,0.00008824627,0.1274768,0.0001261401,0.0001743959,0.0005006893,0.001278028,0.008781292,0.002242511,0.1490375,0.7101576,0.00007905428],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.3399689,0.006034607,0.002608089,0.007880085,0.0007078835,0.00009585152,0.001127189,0.0001047393,0.6414727],"genre_scores_gemma":[0.8106794,0.003028963,0.000507868,0.0004761647,0.0002043294,0.00004643292,0.0004596603,0.00001852082,0.1845786],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.05300073,"threshold_uncertainty_score":0.1053845,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006014571893282191,"score_gpt":0.2209556599209198,"score_spread":0.2149410880276376,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}