Haier online-leasing plan

Classificação JEL: R20; Z120Considering the recent intensified competitiveness that characterizes the market environment of household appliance, Haier being one of them, is striving tooth and nail to barricade itself from the impending dangers that emanate from internal and external environments in order to have competitive advantage. This paper will work on leasing plan of Haier to gain a better profit. The fact that leasing business is still in its early stages in China, but with the high levels of customer loyalty and positive perception of Haier’s hi-tech products, people tend to believe in our products and professional services, so it is easier to get attention from our target customers and become successful in this new area. Besides， China Internet has made great progress in the overall environment, popularization and development of Internet industry applications and that information enlighten us that this may be an opportunity which we can use with leasing plan to reach numerous potential customers. The idea of renting home appliance is interesting for a new business model. Consumer purchase habits are changing, leading quite often nowadays to the emergence of new business models. Following on from house, apartment and vehicle rentals, the rental business has now spread to household goods such as electrical appliances, DIY tools and even clothing. The need to balance household budgets, greater geographical mobility and new consumer habits are all reasons why many people prefer not to invest long term in equipment for the home. In France a start-up called Neo Squat, founded last year, rents out furniture in Paris. Customers choose the length of time they wish to rent and can in the end buy the items if they so wish. It may be a sofa but equally a refrigerator, as household appliance renting seems to be a promising business with numerous advantages.Considerando a crescente e intensificada competitividade que caracteriza o ambiente de mercado dos electrodomésticos, a Haier como um dos principais players, está-se esforçando para se proteger contra os perigos iminentes que emanam dos ambientes internos e externos. Este artigo funcionará no plano de locação da Haier para obter um melhor lucro. O fato de que o negócio de locação ainda estar nos seus estágios iniciais na China, mas com os altos níveis de fidelidade do cliente e a percepção positiva dos produtos de alta tecnologia da Haier, as pessoas tendem a acreditar nos produtos e serviços profissionais, por isso é mais fácil chamar a atenção de nossos clientes-alvo. Além disso, a China fez grandes progressos no ambiente geral da Internet, nomeadamente nos aplicativos. Esta pode ser uma oportunidade que podemos usar com o plano de locação para alcançar numerosos clientes potenciais. A ideia de alugar aparelho doméstico é interessante para um novo modelo de negócio. Os hábitos de compra do consumidor estão mudando, levando bastante frequentemente ao surgimento de novos modelos de negócios. Seguindo a partir de aluguer de casas, veículos e aluguer de veículos, o negócio de aluguer espalhou-se agora para produtos domésticos, como electrodomésticos, ferramentas de bricolage e até roupas. A necessidade de equilibrar orçamentos domésticos, maior mobilidade geográfica e novos hábitos de consumo são razões pelas quais muitas pessoas preferem não investir na propriedade de longo prazo em equipamentos para o lar. Na França, um empreendimento chamado Neo Squat, fundado no ano passado, aluga mobiliário em Paris. Os clientes escolhem o período de tempo que desejam alugar e podem, no final, comprar os itens se assim o desejarem. Pode ser um sofá, mas igualmente um frigorifico, como o aluguer de aparelhos domésticos parece ser um negócio promissor com inúmeras vantagens

The Economics of Tax Reform

The contributors discuss the issuess of taxation and tax reform from diverse perspectives and show that tax reform is an ongoing process that doesn\u27t end with the signing of a specific piece of legislation.https://research.upjohn.org/up_press/1205/thumbnail.jp

EFFECTS OF AGRARIAN REFORM IN THE UNITED STATES ON LAND-USE POLICIES AND PLANNING

Land Economics/Use,

Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu

When positive and negative income are treated asymmetrically under a corporate income tax (CIT) without allowance for group taxation, a group of affi liated corporations may engage in tax avoidance by shifting income from profi table to unprofi table subsidiaries for the sole purpose of minimising the sum of tax liabilities of the group members. The aim of this paper is to offer systematic evidence on the behavioural response to a tax penalty that arises from doing business in multiple entities, in order to provide justifi cation for group tax systems such as consolidated fi ling and loss transfer. The setting for our investigation is the Japanese CIT before the introduction of a group tax system. We develop a theoretical model of a corporate group that predicts a difference in profi t reporting behaviour between subsidiaries above and below 100 million yen in paid-in capital due to the progressive feature of the Japanese CIT. We test the implications of the model with a company-level data on subsidiaries based on survey that covers over 1,700 corporate groups headed by large corporations. The sample consists of 33,340 subsidiary-time pairs from 1988, 1990, and 1992. We fi nd evidence consistent with a hypothesis that corporate groups shift income among group members. The fi nding underscores the importance of accounting for the group behaviour in the design of CIT.

Analysis of the Factors That Have Contributed to the Use of Leveraged Financing with Non-recourse Loans in Tax Shelters

Business Administratio