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

Emerging Infectious Diseases in Mongolia

Since 1990, Mongolia’s health system has been in transition. Impressive gains have been accomplished through a national immunization program, which was instituted in 1991. Nevertheless, the country continues to confront four major chronic infections: hepatitis B and C, brucellosis, tuberculosis, and sexually transmitted diseases (STDs). As of 2001, only two cases of HIV infections had been detected in Mongolia, but concern grows that the rate will increase along with the rising rates of STDs and increase in tourism. Other infectious diseases of importance in Mongolia include echinococcus, plague, tularemia, anthrax, foot-and-mouth, and rabies

TAIGA -- an advanced hybrid detector complex for astroparticle physics and high energy gamma-ray astronomy

The physical motivations, present status, main results in study of cosmic rays and in the field of gamma-ray astronomy as well future plans of the TAIGA-1 (Tunka Advanced Instrument for cosmic ray physics and Gamma Astronomy) project are presented. The TAIGA observatory addresses ground-based gamma-ray astronomy and astroparticle physics at energies from a few TeV to several PeV, as well as cosmic ray physics from 100 TeV to several EeV. The pilot TAIGA-1 complex is located in the Tunka valley, ~50 km west from the southern tip of the lake Baikal.Comment: Submission to SciPost Phys. Proc., 10 pages, 2 figure

About the first experiment at JINR nuclotron deuteron beam with energy 2.52 gev on investigation of transmutation of I-129, NP-237, PU-238 and PU-239 in the field of neutrons generated in pbtarget with U-blanket

The experiment described in this communication is a part of the scientific program „Investigations of physical aspects of electronuclear method of energy production and transmutation of radioactive waste of atomic energetic using relativistic beams from the JINR Synchrophasotron/Nuclotron“ - the project „Energy plus Transmutation“. The performing of the first experiment at deuteron beam with energy 2.52 GeV at the electronuclear setup which consists of Pb-target with U-blanket (206.4 kg of natural uranium) and transmutation samples and its preliminary results are described. The hermetic samples of isotopes of I-129, Np-237, Pu-238 and Pu-239 which are produced in atomic reactors and industry setups which use nuclear materials and nuclear technologies were irradiated in the field of electronuclear neutrons produced in the Pbtarget surrounded with the U-blanket setup “Energy plus transmutation”. The estimations of its transmutations (radioecological aspect) were obtained in result of measurements of gamma activities of these samples. The information about space-energy distribution of neutrons in the volume of the Pb-target and the U-blanket was obtained with help of sets of activation threshold detectors (Al, V, Cu, Co, Y, In, I, Ta, Au, W, Bi and other), solid state nuclear track detectors, He-3 neutron detectors and nuclear emulsions

Primary Cosmic Rays Energy Spectrum and Mean Mass Composition by the Data of the TAIGA Astrophysical Complex

The corrected dependence of the mean depth of the EAS maximum $X_{max}$ on the energy was obtained from the data of the Tunka-133 array for 7 years and the TAIGA-HiSCORE array for 2 year. The parameter $\langle\ln A\rangle$, characterizing the mean mass compositon was derived from these results. The differential energy spectrum of primary cosmic rays in the energy range of $2\cdot 10^{14}$ - $2\cdot 10^{16}$\,eV was reconstructed using the new parameter $Q_{100}$ the Cherenkov light flux at the core distance 100 m.}Comment: 6 pages, 3 figures, Submitted to SciPost Phys.Pro