With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been partic...With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia.展开更多
*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the f...*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax展开更多
1. Local ContentPolicy The approaches of combining the tax revenue preference of import tariff with the localization rate are performed first for the car products during the proceedings of accepting and using the adva...1. Local ContentPolicy The approaches of combining the tax revenue preference of import tariff with the localization rate are performed first for the car products during the proceedings of accepting and using the advanced technologies introduced from foreign countries and the proceeding of localization promoted by our展开更多
This paper focuses on the phenomenon of residents’self-build structures in the old city of Hanyin County since the 1980 s,and draws the following conclusions:firstly,regarding the local policies formed in the process...This paper focuses on the phenomenon of residents’self-build structures in the old city of Hanyin County since the 1980 s,and draws the following conclusions:firstly,regarding the local policies formed in the process of local practice beyond planning,i.e.,"neighbors’consent,""cooperative building,"and"building setback at no charge;"secondly,that the legal interpretation of neighboring relations is the legal basis for the rationalization of the policy beyond planning;thirdly,the local government’s selective use of planning tools and its cooperation with residents reflects the local wisdom,which helps to promote urban renewal at a lower cost.展开更多
文摘With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia.
文摘*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax
文摘1. Local ContentPolicy The approaches of combining the tax revenue preference of import tariff with the localization rate are performed first for the car products during the proceedings of accepting and using the advanced technologies introduced from foreign countries and the proceeding of localization promoted by our
基金supported by the National Key Research and Development Project(2018YFD1100304)。
文摘This paper focuses on the phenomenon of residents’self-build structures in the old city of Hanyin County since the 1980 s,and draws the following conclusions:firstly,regarding the local policies formed in the process of local practice beyond planning,i.e.,"neighbors’consent,""cooperative building,"and"building setback at no charge;"secondly,that the legal interpretation of neighboring relations is the legal basis for the rationalization of the policy beyond planning;thirdly,the local government’s selective use of planning tools and its cooperation with residents reflects the local wisdom,which helps to promote urban renewal at a lower cost.
