Tax incentives for the attraction of foreign investors into China

openThese preferential income tax policies played an important role in attracting FDI in the early stage of China's reform and opening up. However, these income tax incentives also have some drawbacks. For a long time, the preferential income tax policy granted to foreign enterprises is equivalent to transferring the tax burden to domestic enterprises to a certain extent, and this unfair tax burden hinders the healthy development of domestic enterprises. In addition, granting tax incentives to foreign enterprises is not in line with China's commitments when it joined the WTO, and will aggravate international trade frictions. China's economic development level is improving day by day, China's software and hardware facilities to attract FDI have been continuously improved, and the influence of preferential tax policies in attracting FDI has gradually weakened. Therefore, in the new enterprise income tax law promulgated successively, the original preferential tax policies have been reformed and the tax incentives for foreign enterprises have been abolished. How has China's FDI attraction changed during this period, and how are these changes related to the new preferential corporate income tax policy? This paper will use a combination to study this problem. In the theoretical research part, this paper first reviews the research results of predecessors in this field; Secondly, this paper reviews the theory of the influence mechanism of preferential tax policies on FDI and the factors affecting FDI. In addition, this paper also briefly describes the historical evolution of China's main preferential tax policies since the reform and opening up. In the empirical part, this paper first analyzes the changes in the scale, quality and structure of FDI in China by using data since the reform and opening up, and analyzes the reasons for this. Then, this paper uses panel data from 34 cities to examine the impact of China's preferential income tax policies on attracting FDI. The research found in this paper shows that the preferential income tax policy has a significant impact on China's FDI attraction, but it is not the most important impact. However, the use of foreign capital still plays an important role in China's current development, so we must deepen the current reform of preferential income tax policies, retain reasonable preferential income tax policies, and replace the original preferential income tax policies according to ownership and region with industry-specific preferential income tax policies. Finally, based on the conclusions of this paper, the author would put forward corresponding policy recommendations.These preferential income tax policies played an important role in attracting FDI in the early stage of China's reform and opening up. However, these income tax incentives also have some drawbacks. For a long time, the preferential income tax policy granted to foreign enterprises is equivalent to transferring the tax burden to domestic enterprises to a certain extent, and this unfair tax burden hinders the healthy development of domestic enterprises. In addition, granting tax incentives to foreign enterprises is not in line with China's commitments when it joined the WTO, and will aggravate international trade frictions. China's economic development level is improving day by day, China's software and hardware facilities to attract FDI have been continuously improved, and the influence of preferential tax policies in attracting FDI has gradually weakened. Therefore, in the new enterprise income tax law promulgated successively, the original preferential tax policies have been reformed and the tax incentives for foreign enterprises have been abolished. How has China's FDI attraction changed during this period, and how are these changes related to the new preferential corporate income tax policy? This paper will use a combination to study this problem. In the theoretical research part, this paper first reviews the research results of predecessors in this field; Secondly, this paper reviews the theory of the influence mechanism of preferential tax policies on FDI and the factors affecting FDI. In addition, this paper also briefly describes the historical evolution of China's main preferential tax policies since the reform and opening up. In the empirical part, this paper first analyzes the changes in the scale, quality and structure of FDI in China by using data since the reform and opening up, and analyzes the reasons for this. Then, this paper uses panel data from 34 cities to examine the impact of China's preferential income tax policies on attracting FDI. The research found in this paper shows that the preferential income tax policy has a significant impact on China's FDI attraction, but it is not the most important impact. However, the use of foreign capital still plays an important role in China's current development, so we must deepen the current reform of preferential income tax policies, retain reasonable preferential income tax policies, and replace the original preferential income tax policies according to ownership and region with industry-specific preferential income tax policies. Finally, based on the conclusions of this paper, the author would put forward corresponding policy recommendations

Modeling and analyses of the retirement of deteriorated structures

With the increasing stock of aging structures, the strategy to model and analyse the retirement of deteriorated structures is becoming a challenging research field. As the converse of construction of new projects, the retirement of constructed facilities puts forward some new management and economics themes as well as environmental issues or adds some new contents even though the same issues are faced in construction. This research aims to model and analyse the maintenance and demolition activities of constructed facilities from economic and environmental perspectives. Both cost and carbon dioxide of maintenance and demolition activities are formulated based on those of construction activities and applied to an empirical study on deteriorated bridges. Further modelling and analysis is investigated to elaborate the demolition stage of a structure. The developed modelling and analysis methodology may enable the decision maker to determine the retirement strategy for a deteriorated structure

Evolutionary multiobjective optimization in engineering management: an empirical application in infrastructure systems

Generally multiple objectives exist in transportation infrastructure management, such as minimum cost and maximum service capacity. Although solution methoak of multiobjective optimization problems have undergone continual development over the part several decades, the methods available to date are not particularly robust, and none of them perform well on the broad classes. Because genetic algorithms work with apopulation ofpoints, they can capture a number of solutions simultaneously, and easily incorporate the concept of a Pareto optimal set in their optimization process. In this paper, a genetic algorithm is modified to deal with an empirical application for the rehabilitation planning of bridge decks, at a network level, by minimizing the rehabilitation cost and deterioration degree simultaneously

Giulio Aleni’s Adaption and Interpretation of Chinese Confucian Culture

Giulio Aleni with the mission from Society of Jesus came to China for Catholic missionary work in 1610 and died in Yanping Fujian Province in 1649, altogether living in China for thirty-nine years. Giulio Aleni, who was the most popular Catholic missionary by the literati of China and was called him ‘Confucius from the West’, was proficient in Chinese language, learned a lot, and wrote many books and had a reputation in China for his quick wit. Giulio Aleni followed the view provided by Matteo Ricci to divide Chinese Confucianism into Pre-Confucianism and Neo-Confucianism; then believed that Catholic righteousness and Pre-Confucianism had some similarities or commonalities in the fields of faith and worship, ethics and etiquette of the highest god; also thought that the taiji, li and qi of Neo-Confucianism are not the original or creator of all things in the world, but something of material and Meta nature; and used western philosophy theory to interpret the inner taiji of Neo-Confucianism in Song and Ming Dynasty as an external material. Through analyzing the similarities and differences between Catholicism and Confucianism, he presupposes a dependency relationship between the God concept of Western Christianity and Chinese Confucian concepts, in order to consciously reduce the status of the metaphysical system of Confucianism, and put it under the theory of Western Christian creationism

CA2: Cyber Attacks Analytics

The VAST Challenge 2020 Mini-Challenge 1 requires participants to identify the responsible white hat groups behind a fictional Internet outage. To address this task, we have created a visual analytics system named CA2: Cyber Attacks Analytics. This system is designed to efficiently compare and match subgraphs within an extensive graph containing anonymized profiles. Additionally, we showcase an iterative workflow that utilizes our system's capabilities to pinpoint the responsible group.Comment: IEEE Conference on Visual Analytics Science and Technology (VAST) Challenge Workshop 202

Expression of an IRF-3 fusion protein and mouse estrogen receptor, inhibits hepatitis C viral replication in RIG-I-deficient Huh 7.5 cells

Interferon Regulatory Factor-3 (IRF-3) plays a central role in the induction of interferon (IFN) production and succeeding interferon-stimulated genes (ISG) expression en route for restraining hepatitis C virus (HCV) infection. Here, we established a stable Huh7.5-IRF3ER cell line expressing a fusion protein of IRF-3 and mouse estrogen receptor (ER) to examine IFN production and anti-HCV effects of IRF-3 in retinoic acid inducible-gene-I (RIG-I) deficient Huh 7.5 cells. Homodimerization of the IRF-3ER fusion protein was detected by Western blotting after treatment with the estrogen receptor agonist 4-hydrotamoxifen (4-HT) in Huh7.5-IRF3ER cells. Expression of IFN-α, IFN-β, and their inhibitory effects on HCV replication were demonstrated by real-time polymerase chain reaction (PCR). Peak expression of IFN-α and IFN-β was achieved 24-hours post 4-HT treatment, coinciding with the appearance of phosphorylated signal transducer and activator of transcription (STAT) proteins. Additionally, HCV viral replication declined in time-dependent fashion. In previous studies, a novel IFN-mediated pathway regulating expression of 1-8U and heterogeneous nuclear ribonucleoprotein M (hnRNP M) inhibited HCV internal ribosomal entry site (IRES)-dependent translation. When expression of ISGs such as 1-8U and hnRNP M were measured in 4-HT-treated Huh7.5-IRF3ER cells, both genes were positively regulated by activation of the IRF-3ER fusion protein. In conclusion, the anti-HCV effects of IRF-3ER homodimerization inhibited HCV RNA replication as well as HCV IRES-dependent translation in Huh7.5-IRF3ER cells. The results of this study indicate that IRF-3ER homodimerization is a key step to restore IFN expression in Huh7.5-IRF3ER cells and in achieving its anti-HCV effects

Integrated bioinformatics combined with machine learning to analyze shared biomarkers and pathways in psoriasis and cervical squamous cell carcinoma

BackgroundPsoriasis extends beyond its dermatological inflammatory manifestations, encompassing systemic inflammation. Existing studies have indicated a potential risk of cervical cancer among patients with psoriasis, suggesting a potential mechanism of co-morbidity. This study aims to explore the key genes, pathways, and immune cells that may link psoriasis and cervical squamous cell carcinoma (CESC).MethodsThe cervical squamous cell carcinoma dataset (GSE63514) was downloaded from the Gene Expression Omnibus (GEO). Two psoriasis-related datasets (GSE13355 and GSE14905) were merged into one comprehensive dataset after removing batch effects. Differentially expressed genes were identified using Limma and co-expression network analysis (WGCNA), and machine learning random forest algorithm (RF) was used to screen the hub genes. We analyzed relevant gene enrichment pathways using GO and KEGG, and immune cell infiltration in psoriasis and CESC samples using CIBERSORT. The miRNA-mRNA and TFs-mRNA regulatory networks were then constructed using Cytoscape, and the biomarkers for psoriasis and CESC were determined. Potential drug targets were obtained from the cMAP database, and biomarker expression levels in hela and psoriatic cell models were quantified by RT-qPCR.ResultsIn this study, we identified 27 key genes associated with psoriasis and cervical squamous cell carcinoma. NCAPH, UHRF1, CDCA2, CENPN and MELK were identified as hub genes using the Random Forest machine learning algorithm. Chromosome mitotic region segregation, nucleotide binding and DNA methylation are the major enrichment pathways for common DEGs in the mitotic cell cycle. Then we analyzed immune cell infiltration in psoriasis and cervical squamous cell carcinoma samples using CIBERSORT. Meanwhile, we used the cMAP database to identify ten small molecule compounds that interact with the central gene as drug candidates for treatment. By analyzing miRNA-mRNA and TFs-mRNA regulatory networks, we identified three miRNAs and nine transcription factors closely associated with five key genes and validated their expression in external validation datasets and clinical samples. Finally, we examined the diagnostic effects with ROC curves, and performed experimental validation in hela and psoriatic cell models.ConclusionsWe identified five biomarkers, NCAPH, UHRF1, CDCA2, CENPN, and MELK, which may play important roles in the common pathogenesis of psoriasis and cervical squamous cell carcinoma, furthermore predict potential therapeutic agents. These findings open up new perspectives for the diagnosis and treatment of psoriasis and squamous cell carcinoma of the cervix

Identifying and analysing the factors influencing the livelihood strategy choices of rural households

Identifying the influence factors lie behind the livelihood choices of rural households are of crucial significance for improving the sustainable livelihoods of rural households in tourism regions. Five villages in Sa Pa District, Vietnam, were selected in this study, to conduct household surveys and interviews with 180 households. Based on this, a comprehensive approach, which includes multinomial/binary logistic regression, Ripley’s function, and geographical detector, is applied to understand the households’ capital endowment and factors lie behind their livelihood choices. Results show that for rural households, tourism livelihood yields the highest income, but the lack of diversity of livelihood activities may make tourism livelihood household more vulnerable to the external risk and shocks than balanced livelihood households. Different types of households are found to show clustering feature, with clustering degree ranking as: agricultural > balanced > tourism > labour. Households with more natural capital are less likely to choose livelihoods other than agriculture livelihood. And households with more financial capital are less likely to engage in agricultural livelihood. Both financial capital and social capital can facilitate engagement in balanced livelihood. And financial capital is key to tourism livelihood, and a barrier impeding agricultural households to participate in other livelihood activities

The Long Noncoding RNA 150Rik Promotes Mesangial Cell Proliferation via miR-451/IGF1R/p38 MAPK Signaling in Diabetic Nephropathy

Background/Aims: Diabetic nephropathy (DN) as the primary cause of end-stage kidney disease is a common complication of diabetes. However, the initiating molecular events triggering DN are unknown. Recently, long noncoding RNAs (lncRNAs) have been shown to play important roles in DN. Methods: The expression level of lncRNA 1500026H17Rik (150Rik for short) was measured by qRT-PCR (quantitative real-time PCR). Cell proliferation ability was detected by 5-Ethynyl-2’-deoxyuridine (EdU). The relationship between 150Rik and microRNA 451 (miR-451) was examined by luciferase assay and RNA immunoprecipitation (RIP) assay. Finally, the effect of 150Rik on cell proliferation through the miR-451/insulin-like growth factor 1 receptor (IGF1R)/mitogen-activated protein kinases (p38MAPK) pathway was detected by EdU, flow cytometry analysis, western blot. Results: We found that 150Rik, an evolutionarily conserved lncRNA, was significantly upregulated in renal tissue of db/db DN mice and in mesangial cells (MCs) cultured under a high glucose condition. Further, overexpression or knockdown of 150Rik was found to regulate cell proliferation in MCs. Moreover, 150Rik was found to interact with miR-451 in both a direct and argonaute-2 (Ago2)-dependent manner. Results also revealed that overexpression of 150Rik inhibited cell proliferation through the miR-451/IGF1R/p38MAPK pathway in MCs under the high glucose condition, while knockdown of 150Rik increased cell proliferation via the miR-451/IGF1R/p38MAPK pathway. Conclusion: Taken together, these results provide new insight into the association between 150Rik and the miR-451/IGF1R/p38MAPK signaling pathway during DN progression

The Beam Screening Device for the Production of Radioisotopes Based on 100 MeV High-Flow Proton Cyclotron

In some radioisotope production experiments，100 MeV high-current proton cyclotron is required to extract a single-turn beam to meet the experimental requirements，but at present，there is a serious problem of turn overlap when the beam is extracted，and a beam screening device needs to be designed to improve the quality of the drawn beam. The beam screening device has a frame structure and slit motion system based on the cyclotron，and a control system based on PLC design to control the stepper motor and use the electronic ruler and PID control algorithm to achieve closed-loop control. After many times of operation and debugging，the motion accuracy of the mechanical device is ±0.2 mm，and the beam screening can be realized during the operation of the accelerator，which has reference significance for the design and manufacture of the cyclotron beam screening device