Preferential Policies Research Articles

Research on the Consumption Behavior of Gen Z within the Context of the Internet Celebrity Economy

This paper delves into the consumer behaviour characteristics of the Generation Z group and its influencing factors in the context of the Internet celebrity economy. Through literature review and questionnaire survey, the study found that the Internet celebrity economy, with its low-cost and diversified features, has attracted a large number of fans through content creation and social interaction, forming a new economic model. As the aborigines of digital technology, Generation Z’s consumption behaviour has been significantly influenced by the Internet celebrity economy, showing digital consumption trends, personalised and differentiated needs, increased environmental awareness and social responsibility, as well as the trend of linked consumption and experiential consumption. The paper further analyses eight major factors influencing the consumption behaviour of Generation Z, including the price of Internet celebrity-recommended goods, credibility, interaction rate, display method, social influence, content recognition, conformity to trendy consumption needs, and social platform promotion. The results of the study show that the quality of goods and preferential policies recommended by Internet celebrities are the key factors influencing the consumption behaviour of Generation Z. At the same time, the attitudes of other consumers and the intervention of third-party factors also have a significant impact on Generation Z’s consumption behaviour. Based on the results of the study, this paper proposes countermeasures and recommendations for Internet celebrities, consumers, and relevant live-streaming platforms, as well as an outlook on the depth and breadth of future research.

Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The “Announcement on Deepening the Value-Added Tax Reform” clearly outlines the preferential policy regarding incremental retention tax rebates. With the advancement of value-added tax (VAT) reform and the improvement of VAT legislation in China, VAT tax planning for construction enterprises, particularly related to retained tax credits, has become routine. This paper, focusing on the characteristics of construction enterprises, analyzes VAT retained tax credits at the end of the period, the status of tax refunds, practical issues, and related processes, and offers suggestions for policy application and risk prevention.

Forecasting Motor Vehicle Ownership and Energy Demand Considering Electric Vehicle Penetration

Given the increasing environmental concerns and energy consumption, the transformation of the new energy vehicle industry is a key link in the innovation of the energy structure. The shift from traditional fossil fuels to clean energy encompasses various dimensions such as technological innovation, policy support, infrastructure development, and changes in consumer preferences. Predicting the future ownership of electric vehicles (EVs) and then estimating the energy demand for transportation is a pressing issue in the field of new energy. This study starts from dimensions such as cost, technology, environment, and consumer preferences, deeply explores the influencing factors on the ownership of EVs, analyzes the mechanisms of various factors on the development of EVs, establishes a predictive model for the ownership of motor vehicles considering the penetration of electric vehicles based on system dynamics, and then simulates the future annual trends in EV and conventional vehicle (CV) ownership under different scenarios based on the intensity of government funding. Using energy consumption formulas under different power modes, this study quantifies the electrification energy demand for transportation flows as fleet structure changes. The results indicate that under current policy implementation, the domestic ownership of EVs and CVs is projected to grow to 172.437 million and 433.362 million, respectively, by 2035, with the proportion of EV ownership in vehicles and energy consumption per thousand vehicles at 28.46% and 566,781 J·km−1, respectively. By increasing the technical and environmental factors by 40% and extending the preferential policies for purchasing new energy vehicles, domestic EV ownership is expected to increase to 201.276 million by 2035. This study provides data support for the government to formulate promotional policies and can also offer data support for the development of basic charging infrastructure.

Unlocking sustainability in China's small-scale fisheries: A case study of livelihood analysis in the Bohai Region

Small-scale fisheries (SSF) are a vital component of the global fisheries sector, significantly contributing to food security, livelihoods, and cultural heritage. In China, the SSF sub-sector is substantial, yet it is often overshadowed by large-scale fisheries (LSF), resulting in limited understanding and targeted management measures for SSF. This study uses the Sustainable Livelihoods Framework (SLF) to compare the livelihoods of SSF and LSF in China's Bohai Region, aiming to identify the sustainability challenges faced by SSF and explore potential improvement pathways. The results indicate that the overall livelihood assets of SSF are significantly lower than those of LSF. The failure to differentiate between these two sub-sectors in fisheries management may exacerbate this disparity, further marginalizing SSF. We recommend that China undertake immediate fisheries reforms and outreach efforts aimed at promoting the sustainability of SSF communities. Key strategies include strengthening property rights governance, establishing inclusive decision-making processes for SSF fishers, providing preferential policies and financial support for the most vulnerable SSF actors, and incorporating considerations of SSF's role within the broader socio-ecological system and its interactions with other components into management. Additionally, we suggest the development of a separate management plan for SSF to address their unique needs. This study enhances the understanding of China's SSFs, supports the implementation of SSF Guidelines in China, and offers insights into global SSF management.

Nexus between green credit efficiency and strategic, business and management digital transformation–based on 114 commercial banks in China

With the expansion of green finance and the digital economy, the discussion on the evolution of green credit business and the digitalization of commercial banks have grown in prominence. However, limited research has been done on how different degrees of digital transformation in commercial banks—the main issuers—affect the way of green credit efficiency. To fill this gap, based on data from 114 Chinese commercial banks between 2010 and 2021, this paper explores the impact of digitalization on the green credit efficiency through the integration of several methodologies. The paper indicates that enhancing the digitalization, business digitization, and management digitization of commercial banks can greatly enhance the effectiveness of green credit businesses, but the impact of strategic digitization is not significant. Further analysis reveals that digitization facilitates the expansion of overall bank assets, thereby bolstering the green credit business. It also investigates the characteristics of commercial banks and the geographical distribution of their headquarters, indicating a diminished promotional impact for urban and rural banks, as well as banks in the central areas. Finally, this study contends that commercial banks ought to leverage digital resources extensively to facilitate digital transformation and bolster the advancement of green credit operations. It is also recommended that the government should implement preferential policies for regions and banks exhibiting slower developmental progress.

The Effects of Government Subsidies and Tax Incentives on Technological Innovation: Based on the Enterprise Life Cycle Perspective

Government subsidies and tax relief are important means of national strategic regulation and control, which effectively promote the technological innovation and development of enterprises. With the effective implementation of the national innovation-driven development strategy in recent years, it is of great significance to fully stimulate the technological innovation activities of enterprises. To encourage technological innovation of enterprises, government departments have formulated a series of preferential policies and increased the support for enterprises, among which government subsidies and preferential tax policies have played an important role. Based on the perspective of the life cycle, this paper analyzes the impact of government subsidies and preferential tax policies on different stages of the enterprise life cycle based on theoretical analysis and practical investigation. This paper probes into the influence mechanism of government subsidies and tax incentives on promoting technological innovation of enterprises, and puts forward some suggestions to improve it, to provide ideas for the future development of enterprises.

The Impact of Meritocracy on Higher Education: A Perspective from College Admissions Policies in Mainland China

This study examines the impact of meritocracy on higher education in mainland China, focusing on university admission policies. Since the reform and opening-up period, Chinas economic and educational advancements have increasingly emphasized elitism, particularly in allocating university admission slots through mechanisms like the Gaokao. The analysis, conducted from historical and contemporary perspectives, reveals that while elitism has optimized the distribution of educational resources, it has also deepened social inequalities. Despite their intent to promote fairness, policies such as the provincial quota system and independent admissions have widened regional and urban-rural disparities in educational resources. Furthermore, government initiatives like targeted poverty alleviation and regional preferential policies have had limited success in addressing these disparities. The study concludes that while elitism has centralized high-quality educational resources, it has hindered upward social mobility, especially for students from rural and disadvantaged backgrounds, highlighting the need for comprehensive reforms to achieve educational equity and social justice.

Changing preferences and societal dynamics: Analyzing public attitudes toward preferential discrimination policy in urban India

AbstractThis article analyzes public preferences toward affirmative action (reservation policy) designed for disadvantaged social groups in India by examining the co‐relational and causal relationship between the perceived fairness of the reservation policies and the citizens' preferences for reservation policies available in the political sphere, government jobs, and higher education institutions; and how urban India—particularly the metropolitan cities—utilizes better opportunities for socioeconomic mobility. I argue that there are opposing trends in discourse, primarily based on self‐interest or motivation‐based community interest. Examining citizens' preferences by adding more variables to the analysis and testing them with the data (N = 1800) is imperative since self‐motivation or community interest cannot be the sole factor. The findings allow us to represent potential interaction effects based on caste, education level, and place of birth. These are the primary reasons for citizens' choices, and they all have an additive effect rather than being present as an individual factor of analysis.Related ArticlesHarel‐Shalev, Ayelet. 2013. “Policy Analysis beyond Personal Law: Muslim Women's Rights in India.” Politics & Policy 41(3): 384–419. https://doi.org/10.1111/polp.12016.Harel‐Shalev, Ayelet. 2009. “Lingual and Educational Policy toward ‘Homeland Minorities’ in Deeply Divided Societies: India and Israel as Case Studies.” Politics & Policy 37(5): 951–70. http://onlinelibrary.wiley.com/doi/10.1111/j.1747‐1346.2009.00206.x/abstract.Pearson‐Merkowitz, Shanna. 2012. “Aqui no hay oportunidades: Latino Segregation and the Keys to Political Participation.” Politics & Policy 40(2): 258–95. http://onlinelibrary.wiley.com/doi/10.1111/j.1747‐1346.2012.00349.x/abstract.

Leaders’ capabilities and organizational efficiency: Evidence from the national taxation bureaucracy in China

Tax authority leaders have a significant impact on organizational efficiency, which is mainly manifested in tax collection efficiency. Based on provincial tax administrative data and data on listed companies from 1998 to 2017, we examine the impact of the capabilities of leaders of the National Taxation Bureaucracy (NTB) on tax collection efficiency. We adopt the fixed effects approach and isolate the individual effects of NTB directors as a proxy of leaders’ capabilities. We find that directors with stronger capabilities enhance tax revenue growth and complete tax revenue tasks by affecting corporate income taxes. The findings suggest that more capable directors are found to severely combat tax evasion and avoidance. Specifically, taxable income approved by the NTB, preferential tax policies and tax auditing have been used to combat tax evasion. We also clarify the boundaries of leaders’ capabilities. We provide supportive evidence for leaders’ individual impact on tax collection efficiency and enrich the study of tax collection and administration.

A real options-based framework for multi-generation liquid air energy storage investment decision under multiple uncertainties and policy incentives

Liquid Air Energy Storage (LAES) is a promising energy storage technology renowned for its advantages such as geographical flexibility and high energy density. Comprehensively assessing LAES investment value and timing remains challenging due to uncertainties in technology costs and market conditions. This study introduces a real options-based framework to evaluate investments in multi-generation LAES systems in China's power market by considering uncertain factors, such as investment cost and electricity price. Additionally, the impact of various incentives, including subsidies and preferential taxation policies, on LAES investment is investigated. The proposed investment decision framework is applied in a case study of a 10 MW-class multi-generation LAES system. Results show that the current economic environment is insufficient to trigger immediate LAES investment. The recommended optimal investment times are 2029 for Guangdong, 2031 for Jiangsu, and 2036 for Beijing and Qinghai without incentives. The levelized cost of storage at the optimal investment time is 0.105-0.174$/kWhe, and the optimal investment value is 882-9269k$. It is also found that preferential taxation policies can increase the LAES investment value. Increasing investment subsidies and technology learning effects have limited impacts on stimulating investments. In contrast, discharge subsidies are more favorable for promoting the deployment of LAES systems.

중국 환경보호정책의 효과성 분석: 시(市) 단위 패널자료를 중심으로

This study explores the effect of China's environmental protection policies on environmental pollution. In order to investigate the actual effect of environmental policies implemented in 31 provincial capitals of China and explore the relationship between environmental pollution and economic growth, panel analysis was carried out. The Panel's analysis shows that environmental policies can reduce pollution levels and economic growth can increase pollution levels. These results suggest that China should strengthen its environmental protection policy in the future. For example, in the field of industry, the focus is on upgrading governance equipment and technology, and strengthening supervision and punishment. In terms of transportation, strict emission standards are established, public transportation and new energy tools are developed, and path planning is optimized. In the economic field, preferential policies should be adopted to promote green industries and eliminate industries with serious pollution. Urban planning should be rationalized and green areas should be increased. At the same time, raise awareness of environmental protection and encourage the public to participate in environmental protection activities.

Analysis of Tax Incentives, Risk Taking and R&D Investment: Evidence Based on Manufacturing

Although China is a big manufacturing country, its manufacturing industry is "big but not strong". In recent years, in order to encourage manufacturing enterprises to invest resources in innovation projects, preferential tax policies and government subsidies have become important regulatory means. However, due to the different risk bearing capacity of enterprises, enterprises also have different attitudes toward research and development (R&D) investment. In order to test the relationship between the four, this paper takes listed manufacturing companies in China from 2015 to 2020 as samples to empirically analyze the impact of tax incentives on R&D investment, as well as the mediating and moderating effects of risk bearing capacity and government subsidies between them. The results show that tax incentives can significantly promote R&D investment; The risk bearing capacity of enterprises plays a partial mediating role between tax incentives and R&D investment. Government subsidies play a positive regulating role between tax incentives and R&D investment.

How does business credit environment affect exports performance of small and medium-sized enterprises: Evidence in China

This paper uses matched data from the CSMAR database and the China City Statistical Yearbook through a fixed effects model to examine the impact of business credit environment on small and medium-sized enterprises (SMEs) exports at the city level in China. Considering the possible endogenous problems, this paper chooses the number of scholars in Ming and Qing dynasties as the instrumental variable of urban commercial credit environment. The empirical results show that: Firstly, the improvement of urban business credit environment has a significant contribution to the export growth of enterprises; Secondly, the mechanism of the role of urban business credit environment on SMEs exports is mainly expressed through promoting R&D investment and enhancing market dynamics; Thirdly, the business credit environment is more obvious to state-owned enterprises, eastern regions and cities with less trade freedom. With the development of urban business credit environment, individuals or companies join the competition in the industry through new start-ups to stimulate corporate exports, and existing SMEs promote corporate exports through local preferential policies, increased investment in R&D, and optimized innovation policies as well as resource allocation.

Environmental and economic impact analysis of levying VOCs environmental protection tax in China

China is one of the largest volatile organic compounds (VOCs) emitters worldwide. The emission levels of and harm caused by VOCs have attracted much attention. China has implemented multiple policies for VOCs prevention and control but lacks economic control measures for VOCs In this study, the input-output (IO) price model was used to simulate and analyze the emission reduction and economic effects resulting from the imposition of a VOCs environmental protection tax (EPT) in 31 provinces in China. The results show that, first, the collection of a VOCs-EPT can achieve not only VOCs emission reductions but also the synergistic emission reductions of other major pollutants. Second, the collection of a VOCs-EPT could have a negative impact on the macroeconomy, i.e., the greater the tax scope and the higher the tax rate are, the greater the negative economic impact. Third, differences in the level of economic development, the structure of pollution emissions and the stringency of tax policies among regions would cause the emission reduction effect and related negative economic impact to vary across regions. Finally, the collection of a VOCs-EPT could have heterogeneous impacts on various industries, as high-emission industries would suffer greater negative impacts. Therefore, each region should set tax rates that match its provincial economic and environmental development levels. Furthermore, a VOCs-EPT can be levied on key industries, and reasonable preferential tax policies can be formulated to reduce negative macroeconomic benefits.

Fertility Intentions Among Reproductive-Age Women - Three Provinces, China, 2023.

Low fertility rates have become the most important risk affecting the balanced development of the population in China. About 80.0% of childless women had fertility intentions, 31.9% of women with one child and 11.3% of women with two children intended to have a second and third child, respectively. Women with one child who had an agricultural Hukou, were younger than 30 years old, were remarried, and had received a deduction or reimbursement for childbirth expenses during their first delivery were more willing to have a second child. Women with two children who had an agricultural Hukou and a upper-middle personal income, were self-employed, and had two daughters were more willing to have a third child. In China, women's willingness to have more children is not optimistic. To increase their desire for more children, creating a more favorable fertility environment for reproductive-age women and providing more preferential fertility policies for pregnant women will be necessary.

Inhibiting Factors to the Implementation of Preferential Procurement Policy in the South African Construction Industry

Inhibiting Factors to the Implementation of Preferential Procurement Policy in the South African Construction Industry

Transformation of theoretical approaches to enhancing the effectiveness of preferential policies

The article presents the results of many years of research by the authors on the evolution of theoretical and methodological approaches to substantiate the prerequisites and conditions for the creation of preferential regimes in various countries and regions. Based on a generalization of a large array of information sources, it was concluded that the applied forms of these regimes (free and special economic zones, free ports, territories of rapid socio-economic development, etc.) are components of regional systems in which special conditions for the functioning of entrepreneurial enterprises are legally established. structures to achieve strategic goals of economic growth. The above study notes the negative experience of creating free economic zones in the Russian Federation in the 90s of the last century due to organizational and economic omissions in the ongoing state policy, with an emphasis on the need for a more informed approach to managing the effectiveness of the implementation of such national projects in the current conditions of stagnation of the Russian economy. Paying special attention to the specifics of the stages of development of preferential regimes, the authors of the article propose a systematization of numerous factors influencing their effectiveness based on the characteristics of spatial localization, level of management, and degree of distribution. The theoretical and practical significance is represented by the author's approach to the formation of a system for managing the effectiveness of preferential regimes, starting with its main component — setting goals for their creation, consistent with the strategic goals of the development of regions and the country. Recognizing the existing imperfection of the holistic system for assessing the effectiveness and efficiency of preferential regimes that are in the process of formation in Russia, the authors emphasize the timeliness and importance of developing appropriate methodological tools, especially taking into account modern external challenges.

Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses

This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally, aiming to reveal the advantages and disadvantages of the current system. After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy, this article proposes a set of innovative tax preferential strategies based on theoretical foundations. By developing these innovative strategies and clarifying their implementation paths, the aim is to promote the sustainable and healthy development of small-scale individual businesses, thereby fostering comprehensive socio-economic progress. The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.

Research on Performance Evaluation of Preferential Tax Policies in Minority Areas

Research on Performance Evaluation of Preferential Tax Policies in Minority Areas

Evolution of Overseas Chinese Investment Policies Since the Reform and Opening up

Since the reform and opening up, China’s economy has been booming and changing with each passing day. This rapid development momentum has promoted the continuous improvement and promotion of overseas Chinese investment policies. The evolution of overseas Chinese investment policies is driven by the actual needs of China’s economic development and is closely linked to the process of the country’s reform and opening up. Whether it is the encouragement measures introduced by the central government or the preferential policies and implementation rules formulated by local governments based on local characteristics, they fully demonstrate the flexibility and adaptability of overseas Chinese investment policies. This flexible policy adjustment has greatly stimulated the investment enthusiasm of overseas Chinese, as we expected, injecting strong impetus into the prosperity of China’s economy and the deepening of reform and opening up. It is worth mentioning that overseas Chinese investment not only brings financial support, but also introduces advanced technology and management experience, which plays a decisive role in promoting the rapid development of China’s economy.