Китай: на пути к новой налоговой реформе

В результате налоговой реформы 1994 г. в Китае была создана современная налоговая система, обеспечившая плавный переход от старой налоговой системы к рыночной. В настоящее время значительные изменения внутренней и внешней среды ставят перед налоговой системой новые, серьезные задачи. Если прежде основной целью было «создание базовой структуры налоговой системы, соответствующей социалистической рыночной экономике», то спустя 20 лет это «движение к современной налоговой системе в рамках модернизации национальной административной системы». В статье подробно описываются причины и направления современных преобразований в налоговой системе. Анализ сложившейся структуры доходов бюджета позволил сделать выводы о сохранившемся влиянии принципов плановой экономики, так как значительную часть составляют неналоговые доходы и отчисления от прибыли государственных предприятий, а в налоговых доходах преобладают налоги на потребление. Кроме того, до настоящего времени налоговое бремя зависит не от налогового законодательства, а от ежегодно формируемых планов по сбору налогов. Таким образом, выявлены основные предпосылки современной налоговой реформы: обеспечение социальной справедливости становится приоритетной целью государственной политики; меняется структура экономики и тип экономического развития; продолжается рост налогового бремени; уровень налогового администрирования отстает от современных требований к управлению. Основными целями проводимых реформ являются: поддержание стабильности налогового бремени на макроуровне; снижение доли косвенных налогов путем расширения круга плательщиков НДС, упрощение ставок и изменение порядка распределения налога между бюджетами различных уровней; значительное увеличение доли прямых налогов за счет личного подоходного налога и налога на квартиры. Однако все эти изменения требуют адекватного совершенствования налогового администрирования, так как переход к налогообложению индивидуальных налогоплательщиков не возможен без изменения строения и функций налоговых органов.China’s existing tax system was established via the famous comprehensive fiscal reform conducted in 1994. In the next 20 years a series of incremental measures have been taken to improve this tax system framework. However, along with the increasingly deepened economic reform process, both outside and inside environments and the constrain condition facing the tax system have changed greatly. People have new adequate expectations for the tax policy. Responding to this changing circumstance, the direction of the tax system reform has undergone a fundamental change with its goal switching from «establishing the basic framework of the tax system suitable to the socialist market economy» to «establishing the modern tax regime in line with the modernization of the national administration system and administration capability» since the Third Plenary Session of the 18th Central Committee of the Communist Party of China (CCCPC) on November 12, 2013. Against this background, we comprehensively analyze the causes, main contents, focuses, supporting measures and enforcement roadmaps of this fundamental tax reform

Measurement of the vector and tensor analyzing powers for dp- elastic scattering at 880 MeV

The vector Ay and tensor analyzing powers Ayy and Axx for dp- elastic scattering were measured at Td = 880 MeV over the c.m. angular range from 60 to 140 degrees at the JINR Nuclotron. The data are compared with predictions of different theoretical models based on the use of nucleon-nucleon forces only. The observed discrepancies of the measured analyzing powers from the calculations require the consideration of additional mechanisms.Comment: 5 pages,3 figure

Measurement of the tensor analyzing power T20 in the dd->^3Hen and dd->^3Hp at intermediate energies and at zero degree

The data on the tensor analyzing power T20 in the dd->^3Hen and dd-> ^3Hp reactions at 140, 200 and 270 MeV of the deuteron kinetic energy and at zero degree obtained at RIKEN Accelerator Research Facility are presented. The observed positive sign of T20 clearly demonstrates the sensitivity to the D/S wave ratios in the ^3He and ^3H in the energy domain of the measurements. The T20 data for the ^3He-n and ^3H-p channels are in agreement within experimental accuracy.Comment: 9 pages, 3 figures, submitted in Phys.Lett.

Antideuteron and deuteron production in mid-central Pb+Pb collisions at 158AA GeV

Production of deuterons and antideuterons was studied by the NA49 experiment in the 23.5% most central Pb+Pb collisions at the top SPS energy of $\sqrt{s_{NN}}$=17.3 GeV. Invariant yields for $\bar{d}$ and $d$ were measured as a function of centrality in the center-of-mass rapidity range $-1.2<y<-0.6$. Results for $\bar{d}(d)$ together with previously published $\bar{p}(p)$ measurements are discussed in the context of the coalescence model. The coalescence parameters $B_2$ were deduced as a function of transverse momentum $p_t$ and collision centrality.Comment: 9 figure

Creation of the precision magnetic spectrometer SCAN-3

The new JINR project [1] is aimed at studies of highly excited nuclear matter created in nuclei by a high-energy deuteron beam. The matter is studied through observation of its particular decay products - pairs of energetic particles with a wide opening angle, close to 180°. The new precision hybrid magnetic spectrometer SCAN-3 is to be built for detecting charged (π±, K±, p) and neutral (n) particles produced at the JINR Nuclotron internal target in dA collisions. One of the main and complex tasks is a study of low-energy ηA interaction and a search for η-bound states (η-mesic nuclei). Basic elements of the spectrometer and its characteristics are discussed in the article

Inclusive production of charged pions in p+C collisions at 158 GeV/c beam momentum

The production of charged pions in minimum bias p+C interactions is studied using a sample of 377000 inelastic events obtained with the NA49 detector at the CERN SPS at 158 GeV/c beam momentum. The data cover a phase space area ranging from 0 to 1.8 GeV/c in transverse momentum and from -0.1 to 0.5 in Feynman x. Inclusive invariant cross sections are given on a grid of 270 bins per charge thus offering for the first time a dense coverage of the projectile hemisphere and of the cross-over region into the target fragmentation zone.Comment: 31 pages, 30 figures, submitted to European Journal of Physic

High p_T Spectra of Identified Particles Produced in Pb+Pb Collisions at 158GeV/nucleon Beam Energy

Transverse momentum spectra of pi^{+/-}, p, pbar, K^{+/-}, K^0_s and Lambda at midrapidity were measured at high p_T in Pb+Pb collisions at 158GeV/nucleon beam energy by the NA49 experiment. Particle yield ratios (p/pi, K/pi and Lambda/K^0_s) show an enhancement of the baryon/meson ratio for p_T>2GeV/c. The nuclear modification factor R_{CP} is extracted and compared to RHIC measurements and pQCD calculations.Comment: Quark Matter 2005 parallel section proceeding

High p_T Spectra of Identified Particles Produced in Pb+Pb Collisions at 158A GeV Beam Energy

Results of the NA49 collaboration on the production of hadrons with large transverse momentum in Pb+Pb collisions at 158A GeV beam energy are presented. A range up to p_T = 4 GeV/c is covered. The nuclear modification factor R_CP is extracted for pions, kaons and protons, and the baryon to meson ratios p/pi+, pbar/pi- and Lambda/K^0_s are studied. All results are compared to other measurements at SPS and RHIC and to theoretical calculations.Comment: Submitted to J. Phys. G (Proceedings of the 9th International Conference on Strangeness in Quark Matter, Los Angeles, USA, March 26-31, 2006). 5 pages, 3 figure

Strangeness production at SPS energies

We present a summary of measurements of strange particles performed by the experiment NA49 in central and minimum bias Pb+Pb collisions in the beam energy range 20A - 158A GeV. New results on Xi production in central Pb+Pb collisions and on Lambda, Xi production in minimum bias collisions are shown. Transverse mass spectra and rapidity distributions of strange particles at different energies are compared. The energy dependence of the particle yields and ratios is discussed. NA49 measurements of the Lambda and Xi enhancement factors are shown for the first time.Comment: Submitted to J. Phys. G (Proceedings of the 9th International Conference on Strangeness in Quark Matter, Los Angeles, USA, March 26-31, 2006). 9 pages, 9 figure

Results on correlations and fluctuations from NA49

The large acceptance and high momentum resolution as well as the significant particle identification capabilities of the NA49 experiment at the CERN SPS allow for a broad study of fluctuations and correlations in hadronic interactions. In the first part recent results on event-by-event charge and p_t fluctuations are presented. Charge fluctuations in central Pb+Pb reactions are investigated at three different beam energies (40, 80, and 158 AGeV), while for the p_t fluctuations the focus is put on the system size dependence at 158 AGeV. In the second part recent results on Bose Einstein correlations of h-h- pairs in minimum bias Pb+Pb reactions at 40 and 158 AGeV, as well as of K+K+ and K-K- pairs in central Pb+Pb collisions at 158 AGeV are shown. Additionally, other types of two particle correlations, namely pi p, Lambda p, and Lambda Lambda correlations, have been measured by the NA49 experiment. Finally, results on the energy and system size dependence of deuteron coalescence are discussed.Comment: 10 pages, 12 figures, Presented at Quark Matter 2002, Nantes, France, Corrected error in Eq.