Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
The fiscal and tax policies on the development of GMOs for agriculture in China: retrospect, status quo and prospect
View through CrossRef
The authors study the fiscal and tax policies on GMOs for agriculture in China, mainly focusing on income tax and value added tax, in order to analyze how the polices implement Chinas GMO strategy in the field of agriculture, reflect the development history of GMOs for agriculture in China and give suggestions on perfection for future policies based on Chinas GMO strategy.
Firstly, the authors illustrate Chinas past and present strategy for GMO technology application. As a whole, China permits the technical research on GMOs for agriculture, promotes very cautiously the related industrialization, and attaches great importance to safety supervision.
Secondly, by examining the past and present fiscal and tax policies relating to the above-mentioned GMO strategy, the basic features of Chinas policies are as follows: in terms of fiscal policy, the financial funds have been invested in GMO development and supervision in a bidirectional and balanced way; in terms of tax policy, there are some tax incentives, but the ones solely for GMO development and supervision are few.
Finally, the fiscal and tax policies are important and necessary tool to implement GMO strategy. Chinas future fiscal and tax policies need to be adapted to the future GMO strategy at issue.
Title: The fiscal and tax policies on the development of GMOs for agriculture in China: retrospect, status quo and prospect
Description:
The authors study the fiscal and tax policies on GMOs for agriculture in China, mainly focusing on income tax and value added tax, in order to analyze how the polices implement Chinas GMO strategy in the field of agriculture, reflect the development history of GMOs for agriculture in China and give suggestions on perfection for future policies based on Chinas GMO strategy.
Firstly, the authors illustrate Chinas past and present strategy for GMO technology application.
As a whole, China permits the technical research on GMOs for agriculture, promotes very cautiously the related industrialization, and attaches great importance to safety supervision.
Secondly, by examining the past and present fiscal and tax policies relating to the above-mentioned GMO strategy, the basic features of Chinas policies are as follows: in terms of fiscal policy, the financial funds have been invested in GMO development and supervision in a bidirectional and balanced way; in terms of tax policy, there are some tax incentives, but the ones solely for GMO development and supervision are few.
Finally, the fiscal and tax policies are important and necessary tool to implement GMO strategy.
Chinas future fiscal and tax policies need to be adapted to the future GMO strategy at issue.
Related Results
The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator
The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator
PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adopt...
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduct...
The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang
The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang
Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that...
Regulatory framework of GMOs and hybrid seeds in Nepal
Regulatory framework of GMOs and hybrid seeds in Nepal
Most of the farmers are aware of about hybrid seeds; however almost all farmers and even technicians are not quite known about GMOs and associated effects. It is unspoken that use ...
An Analysis of the Severance Tax
An Analysis of the Severance Tax
The purposes of this thesis are to examine the strengths and weaknesses of the severance tax, to study the methods of administering the severance tax and to examine the severance t...
TAX BUOYANCY IN MAJOR STATES IN INDIA
TAX BUOYANCY IN MAJOR STATES IN INDIA
In the world of fiscal policy, tax elasticity and buoyancy are crucial factors shaping a country's financial health. Tax elasticity measures how much tax revenue changes when natio...
Tax non-compliance among SMCs in Malaysia: tax audit evidence
Tax non-compliance among SMCs in Malaysia: tax audit evidence
Purpose– The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and th...
The tax compliance burden in the functioning of small and medium-sized enterprises in the Durban Central Business District
The tax compliance burden in the functioning of small and medium-sized enterprises in the Durban Central Business District
Several attempts have been made to examine the effect of tax compliance burden in the functioning of small and medium-sized enterprises (SMEs) but to date, tax compliance is still ...