Raise Management Standards of Property Tax on Transnational Corporations
Bibliographic record
Abstract
As China joined WTO, more and more foreign multinational companies will enter China. They run enterprises within the territory of China. This will inevitably play an active role in promoting the economic construction of China. But we should pay attention to some foreign multinational companies in China that often reduce the incomes of Chinese branch companies by utilizing transfer prices. Thus they achieve the goal of evading payment of duty. These make the tax revenue of Chinese Government fall sharply. So it is very important to raise management level of property tax to the multinational companies. This text explains the loss caused by the foreign businessmen using improper means to transfer prices. They import raw materials at a high price and export the products at a low price. Also the corresponding measures are made out in this paper. Key words: Multinational companies, Import at a high price and export at a low price, Current capital, Transfer prices Resume: Avec l’adhesion de la Chine a l’OMC, de plus en plus nombreux sont les entreprises transnationales qui s’investiraient en Chine. Cela poussera inevitablement la construction economique de la Chine. Neanmoins, nons devons noter que, actuellement, des entreprises etrangeres en Chine diminuent les profits des filiales chinoise en transferant les prix et atteint ainsi leur but d’eviter la taxe. De cet effet, les recettes fiscales de la Chine diminuent considerablement. Donc, il est tres important d’ameliorer le viveau de gestion fiscale a l’egard des entreprises transnationales. Cet article expose d’abord le deficit provoque par les actions malhonnetes de commercants etrangers qui transferent les prix avec des moyens illegitimes pour acheter les ressources productives a haut prix et vendre les produits a bas prix, et propose ensuite des contre-mesures. Mots-Cles: entreprise transnationale, acheter cher et vendre moins cher, fonds liquides
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.003 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".