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

An exploration of approaches and difficulties in prevention of dental diseases in Saudi Arabia.

Aim: Dental caries and periodontitis are the most common oral diseases in Saudi Arabia. Oral health awareness is very low and prevention of oral diseases is not a high priority in this region. A national survey was conducted to assess the dentists’ attitudes and challenges in implementation of preventive dental programmes in Saudi Arabia.Materials and methods: A questionnaire based national cross- sectional survey among 500 dentists was conducted under the auspices of Directorate of Dentistry, Ministry of Health. The data was analyzed using Microsoft excel 2010 program and descriptive statistics were obtained.Results: The response rate was 87.8% (n=439). 72.4% believed that preventive dental services are beneficial, social factors (62.5%) are the most challenging factors in implementing preventive dental programs, followed by inadequate work force (41.6%), 64% felt dental auxiliaries are important, 68.35% felt mobile dental units play active role in providing on-site preventive treatments and 95.4% felt the need for receiving regular updates on preventive dentistry.Conclusion: Dentists’ attitudes and challenges in implementation of preventive dental programs were identified. The survey highlighted the need for implementation of extensive and continuous community oral health education programmes in KSA

Atraumatic restorative treatment (ART) in Pediatric Dentistry

Atraumatic restorative treatment (ART) is an alternative treatment for dental caries and is an easy, low cost and painless restorative technique where soft infected dentin is removed with sharp hand instruments retaining the reversible affected dentin and the resultant cavity and adjoining fissures are restored and sealed with Glassionomer cement. This technique involves minimal intervention and invasion and can be used for both treatment and prevention of dental caries. Several Studies have shown good results with this procedure because of which this simple but innovative technique is gaining broader acceptance among dentists and ART approach is increasingly being advocated for use in pediatric and general clinical practice, and field use. More recently, ART has become increasingly accepted in developed countries because of its “atraumatic” approach in relation to the stress and pain experienced by patients

A Systematic Approach to Management & Prevention of Dental Trauma in Children

Trauma to teeth and supporting structures is one the most challenging situations dentists face in their day to day practice. World wide studies have shown an increased prevalence of dental trauma and resultant fractured, displaced, or avulsed teeth can have functional, esthetic, and psycho­logical effects on children. For successful management of patients with dental trauma it is therefore very important to know the history, circumstances of the injury, type of trauma, and initial reaction of the child and/or guardian. Dentists should therefore be able to recognize, differentiate, and either treat or refer patients based on the type of dental trauma. To efficiently determine the extent of injury and correctly diagnose injuries to the teeth, periodontium, and associated structures, a systematic approach to diagnosis and treatment is essential. The article gives details of the treatment modalities for dental trauma and recommendations for prevention of Dento-facial injuries. &nbsp

Corrections for regular identification of high energy positive particles in experimental data using lobachevsky space

In this work, high-energy positive charged particles are distinguished using the Lobachevsky space or Hyperbolic space, which is defined as the total rapidity multiplied by hyperbolic cosines of the transverse and longitudinal rapidity of the particles. Experimental data from eight different types of interactions detected in the bubble chambers accumulated in the high-energy sector were used in the calculations. The weights used to construct the proton and positive pion distributions for each of the interacting secondary particles have been eliminated, allowing such studies to be performed such as particle counting and clustering.These weights do not include calculated weights at azimuth angles, near the center of the star, or without momentum measurements. We now have the opportunity to study positive pions and protons. The percentage of confused particles increases with the beam energy. After the reconstruction, we conducted a study of the temperature of the charged particles produced by the p + p interaction of 205 GeV, where Tsallis temperatures are close to Hagedorn . On the other hand, Hagedor  and  temperatures are higher than Tsallis, which means that the unstable states exchange heat as they move to equilibrium

Corrections for regular identification of high energy positive particles in experimental data using lobachevsky space

In this work, high-energy positive charged particles are distinguished using the Lobachevsky space or Hyperbolic space, which is defined as the total rapidity multiplied by hyperbolic cosines of the transverse and longitudinal rapidity of the particles. Experimental data from eight different types of interactions detected in the bubble chambers accumulated in the high-energy sector were used in the calculations. The weights used to construct the proton and positive pion distributions for each of the interacting secondary particles have been eliminated, allowing such studies to be performed such as particle counting and clustering.These weights do not include calculated weights at azimuth angles, near the center of the star, or without momentum measurements. We now have the opportunity to study positive pions and protons. The percentage of confused particles increases with the beam energy. After the reconstruction, we conducted a study of the temperature of the charged particles produced by the p + p interaction of 205 GeV, where Tsallis temperatures are close to Hagedorn . On the other hand, Hagedor  and  temperatures are higher than Tsallis, which means that the unstable states exchange heat as they move to equilibrium

CHARACTERISTICS OF THE SECONDARY PARTICLES FROM π-C INTERACTIONS AT 40 GEV/C IN DIFFERENT NUCLEAR MATTER PHASES

In this paper we have presented the angular and momentum characteristics of the secondary particles from Π–C interactions at 40 GeV/c in different phase transition regions of nuclear matter