With thebasis period reform, all unincorporated entities preparing annual accounts with a period end date different than 31 March or 5 April must now use the tax year basis for the 2024/25 year. This means an entity’s profit or loss for the tax year must be based on the tax year itsel...
In order to probe the mechanism of reform and development of the Chaoshan Chamber of Commerce in Shenzhen City (CCCSC), this paper applies anthropological methods to construct a case study on the basis of qualitative multiple-level data. The innovation of the CCCSC in its...
Stephen at the ICAEW explains that the cash basis allows self-employed people and partners to calculate their taxable profits on a “cash in, cash out” basis. This is simpler than the traditional accruals method for many, as it removes the need for year-end adjustments. Aside from cash flo...
This period ofreform lasted for about 15 years from the beginning of reform and opening-up in1978 and ended upon the Third Plenary Session of the 14th CPCCentral Committee in 1993, which announced the goal of SOE reform to establisha modern enterprise system. In this stage, the primary task...
BEIJING, March 6 (Xinhua) -- With a cabinet institutional reform plan, a new state leadership lineup, and policies concerning social fairness and justice for over 1.4 billion people on the agenda, all eyes are on China's annual key political event, the "two sessions." ...
Although the evidence presented here is encouraging, it should be interpreted with considerable caution given that the post-reform sample period is very short and the method used to measure the steady-state levels gap is preliminary. 展开
CCB’s performances in pushing forward reform and development and its dedication to undertaking its social responsibilities have won well recognition and positive appraisals from various sectors of society. In the first half of 2008, CCB was ranked 18th inThe Banker’sGlobal 500 Financial Brands, 6...
and on this foundation obtains lots of proposals to prevent the occurrence of regulation capture.During the period of economic transformation,China's monopoly industries and the state-owned enterprises are closely connected with departments of governments who work as regulators and administrators,so there...
In 1915, in the face of Japanese encroachment on China, young intellectuals, inspired byNew Youth, began agitating for the reform and strengthening of Chinese society. As part of this New Culture Movement, they lam- basted traditional Confucian ideas and ...
But this is very much a longer term issue, as there is absolutely no chance that any such reform would be implemented by the time of the US elections in November (particularly given that any significant reform would almost certainly require, at minimum, a constitutional amendment). A statement...