Value Added Tax And The Implementation Of China Essay

Capstone paper Qiming Wang 9/11/2016 Value Added Tax and The Implementation in China Brief history of value added tax VAT was introduced in 1954 in France, being the invention on an engineer – Maurice Laure – who worked as a fiscal inspector, banking employee and as an employee of a big retailer. If at the beginning VAT was created and destined for big companies, from 1996, at the proposal of the Finance Minister, it begins to be applied also in the retail sector. At the end of his career, the tax author remembered: â€Å"In 1952-1953 I had the occasion to conceive a reform regarding the turnover taxation, that I named VAT. Proposed in the Parliament by the Finance Minister, it was rejected. Despite the fact that I wasn’t the adept of the production taxation, because it stifled finally the investments, I defended until the end my idea, and, when Edgar Faure became Finance Minister, he proposed my tax be introduced in the Finance Law for 1954. After many political negotiations, VAT passed through the Parliament and was voted, but not without adventures !† After the First World War, France had passed at the direct taxation on the expenses. In 1917 a proportional tax on the payers was introduced, and in 1920, this one was replaced with the tax on the total sales (turnover tax). If between 1925-1936, unique taxes on type of products were applied (they reached 30 taxes), starting with 1937 the unique tax on the production and the unique tax on the services were introduced. FromShow MoreRelatedValue Added Tax And Implementing China Essay2371 Words   |  10 Pagespaper Qiming Wang 9/11/2016 Value Added Tax and Implementation in China Introduction As a type of consumption tax, as of January 1 2014, 164 countries employ a Value-added Tax in the world. All Organization for Economic Co-operation and Development (OECD) members except the United States now applied VAT. According to the research by OECD committee, consumption tax was a large source of tax revenues, and â€Å"the VAT accounted on average for 6.6% of GDP and 19.5% in total tax revenues in OECD countriesRead MoreChina Has Increased Its Installed Wind Energy Capacity878 Words   |  4 Pages After passing of this law, China took a concerted effort towards increasing its renewable energy profile. China has increased its installed wind energy capacity from 1.260 GW to 62.36 GW from 2005 to 2011. This can be compared with the United States that saw an increased wind energy capacity from 8.7 GW to 45.98 GW in the same time period. This is a 10.2\% increase annually versus 6.2\% in the United States. As shown in figure ef{AC_Sys_Voltages}, China installed 45.6\% of the total wind energyRead MoreMongoli Developing Asian Country Dependent On External Trade Essay953 Words   |  4 Pages(â€Å"Trade Policy Review,† 2014), accounting for 28 percent of its GDP. In 2013, the largest export commodity was â€Å"coal; briquettes, ovoid and similar solid fuels manufactured from coal† (â€Å"Mongolia,† 2013); 94.6 percent of these total exports went to China, the United Kingdom and Canada. Other goods, such as gold, textiles and cashmere are the main exports of Mo ngolia to the European Union. Agriculture made up 27.9 percent of the GDP in 2013â€Å"The main export products of Mongolia to Russia are mainlyRead MoreValue Proposition775 Words   |  4 PagesValue Proposition Your value proposition can equip you with the following benefits to your business: * Create a strong differential between you and your competitors * Increase not only the quantity but the quality of prospective leads * Gain market share in your targeted segments * Assist you in enhancing tools that will help you close more business * Improve your operation efficiency iPod vs. Other MP3 Players - As early as 1996 MP3 players were available to the public forRead MoreEssay Business Analysis: Bargain Basement Books1555 Words   |  7 Pagesfollows through with the implementation of those objectives. In delegating authority to other government bodies, the Council focuses on matters of highest importance. Taxation: Finland’s taxes are high in comparison to other European countries. This is due in part to the revenue being used to help finance care for children, the elderly, health care, education, and security. (Taxation). For taxable income of a minimum of 64,500 euros, or approximately $87,965, the tax rate is 30.5% (Taxation inRead MoreBureaucratic And Government Organizations : Policies And Bottlenecks1586 Words   |  7 Pagesaccess to electricity and most of them are from developing countries Development and implementation of clean technology faces widely bureaucratic and institutional barrier. Institutional barriers include weak infrastructure to support any development and adoption of new technology and to implement performance standards as well as environmental standards. Economic barriers include high capital and implementation costs; less availability of world class technical expertise, difficulty in transformingRead MoreForeign Investment In China Case Study1419 Words   |  6 Pagesresearch that is conducted . 4.1 Key findings As Chinas aged care sector in China is shifting quickly and presenting substantial potential, the elderly population will have an increasing influence on the future of the country. Economically, the aging population will cause a burst in demand for elderly goods and services. Socially, the elderly’s attitudes towards nursing homes will challenge traditional Chinese family values such as the Confucianism influenced filial piety and set a standard for comingRead MoreZhujiag Iron and Steel Copmany1354 Words   |  6 Pagescompany’s bargaining power with supplier and created co-ordination problems. On March 2003, Zhang was appointed as the new president of ZISCo, to develop and implement new strategy to improve ZISCo’s long term competitive advantage. To implement value creation strategy, Zhang’s first task was to increase production volume and improve product quality through cross functional co-ordination at ZISCo. He also reduced material procurement costs and stabilizes supply sources through consolidation of itsRead MoreWhy Should China Ease Foreign Investors1526 Words   |  7 PagesAlthough the raise of China as a super economy was done by creating a market economy with socialist characteristics aimed at making profit and its maximization, the country has maintained state ownership of the means of production and remained a closed economy. In order to accept foreign investors to operate in China, the government imposes that they must hold majority ownership. Easing inbound investment into China’s economy would bring a multitude of benefits to China in cluding the internationalRead MoreAmerica s Diminishing Faith On Free Trade Essay1712 Words   |  7 Pageslike TPP† yet he tells Fox News that he is all for free trade â€Å"but it’s got to be fair† and wishes to go back to the days when America used to produce their own items. Along with the TTP, the presidential candidates propose to make adjustments with China, NAFTA, and to renegotiate tougher and fairer trade agreements. I believe the Heckscher Ohlin Model works along with Hillary Clinton’s and Donald Trump’s trade policies because wealthy nations like the United States trade with low wage nations at

Slavery And The Reconstruction Of The United States

In addition to the Europeans being criminals by inflicting pain and suffering, and doing horrific things to the Natives; we will now go to the crime that occurred to during slavery and the reconstruction. Like mentioned before, there have been many different ways that crime has been committed since the beginning of The United States of America. One of the very first crimes that were committed in America, was when the European settlers arrived to some land what they thought was the sub-continent of India but was actually now known as America, and labeling the indigenous peoples as savages, as the Europeans killed many of them off while trying to assimilate them. During the year of 1619, one of a few crimes that were committed was when the Dutch brought some of the first captured Africans to America, in which eventually changed what is now The United States and what it now stands for today. Although slavery was not documented and considered as a crime, it was a form of forcing individuals to produce hard labor against their will. The techniques of controlling the slaves were many and varied, and brutal. There were also laws set in place that helped with the control of slaves called Sla ves Codes. Slave codes were defined as laws that defined the low position held by slaves in the United States. As a slave, there were numerous of things that prohibited individuals of what they were not allowed to do. For example, such as voting, nor leave a plantation without a pass that statedShow MoreRelatedReconstruction : The Misadventures Of Post Civil War1116 Words   |  5 PagesTimothy Perdoch CCNY USSO 101 Prof. Van Natter Reconstruction (The Misadventures of Post-Civil War America) America: â€Å"The land of the free, and the home of the brave† (Key 7-8). When our forefathers overcame the colonial reign of the British Empire, they formed the United States of America based on the premise of enlightened ideals promoting life, ownership of land, and liberty. But after the revolution, the country’s problems were far from solved. The country’s post-revolution issues sparkedRead MoreThe American Civil War1418 Words   |  6 Pagesfired, smoke lingering in the air, people dying. The American Civil War had a huge impact on the United States. Two compromises took place before the start of the Civil War. These compromises include the Missouri Compromise and the Compromise of 1850. The Missouri Compromise dealt with the crisis in 1819 over Missouri entering the Union as a slave state. The compromise was â€Å"the first major crisis over slavery, and it shattered a tacit agreement between the two regions that had been in place since theRead More The Legacy Of The Reconstruction Era1473 Words   |  6 PagesThe reconstruction era was a time that then affected America in positive facets and negative aspects as well, and still affects America today. Thanks to the reconstruction era, there are several implementations that geared the world on the path in which it is today. Had it not been for some of the laws that were set in place African Americans may have not had many of the opportunities that were presented during the reconstruction period, therefore the years of oppression and cruelty might still beRead MoreHow Reconstruction Failed to Bring Equality to Freed Blacks Essay1383 Words   |  6 PagesHow Reconstruction Failed to Bring Equality to Freed Blacks After the Civil War, the government had changed from a republican rule to a democratic rule that had hatred towards the South because of conflicts that had arisen during the Civil War. The Northern Republicans wanted to punish the South by forming laws that terminated slavery and granted freed blacks the right to vote, the right to own land, the right to due process, and outlawed discrimination based on race; all were attempts to tryRead MoreSignificance Of The Reconstruction Act861 Words   |  4 PagesResponse Assignment 1 Part one – Define and describe the significance 1. Reconstruction Acts – after the civil war four bills were passed by the United States Congress in 1867 in order to bring the country back together, providing the process and criteria that would allow the Southern states with the exception Tennessee, readmission into the Union. (Ohio Civil War Central, 2015) The significance of the Reconstruction act was the division of the south into five military districts; loyal freedRead MoreThe United States And The Civil War1622 Words   |  7 PagesIndependence). According to the U.S. Constitution the purpose for which the United States was created was to establish a perfect union within the citizens of the U.S. through justice, safety, welfare and liberty. In my opinion, although the U.S. Constitution states this, I do not believe this perfect union is in favor for everyone in this country because of the unjust events that have taken places within this country such as slavery. I believe the U.S. Constitution purpose only applies to those who areRead MoreMexican American War1560 Words   |  7 Pagesor two): -The Mexican American War: The Mexican-American war was a fight for lad between the Untied States and Mexico where the United States defeated Mexico and gained over five hundred thousand miles of land. The land in known as the Southwest and makes up a vast majority of the United States. A major contributor to the war was the American belief of Manifest Destiny and showed how the United States wanted to extend their borders to the Pacific. The acquirement of the land did open up much room forRead MoreReconstruction Is The Effort Made In The United States1566 Words   |  7 PagesReconstruction is the effort made in the United States to restructure the political, legal, and economic systems in the states seceded from the Union. The Reconstruction Era last between the years of 1865-1877. The Civil War caused destruction and several deaths throughout the South in 1865. This struggle was compensated by radical Republicans who felt that they were in control of Southerners by punishing th em for wanting to preserve their southern tradition. How would the North and the South comeRead MoreReconstruction Of The United States1181 Words   |  5 PagesBy 1877, reconstruction had successfully restored the United States as a unified nation. Each Confederate state had thoroughly drafted state constitutions, pledged their loyalty to the United States government, and accepted the newly Thirteenth, Fourteenth, and Fifteenth Amendments. However, reconstruction inevitably failed the South. The legislation of Radical Republicans failed to give protection to freed slaves from further persecution of whites; and it also failed to fundamentally refabricateRead MoreThe Positive Impact Of Reconstruction1216 Words   |  5 PagesJust imagine that you were born when slavery was allowed in the United States. Better yet, imagine yourself as an African American/ black and being born into slavery. What would you do? Would you try to escape to freedom or remain a slave and serve â€Å"your master† until you die or until slavery is totally abolished? Well that’s when the Reconstruction Era comes in. The Civil War was a major cause that led to the Reconstruction Era. This was due to the Union winning the war between them and the South

Cja 314 Crime Data Free Essays

Crime Data Comparison Paper CJA/314 April 2, 2013 Paula Rutkowski Data Comparison The rates of any crime in the database are extremely different based on location and population. The two areas that are selected for this paper were Akron, Ohio, based on that I have family that reside there and it was very interesting looking at the statistics in this area. Also, another area chosen was Altoona, Pennsylvania, based on several friends/family is from that area as well. We will write a custom essay sample on Cja 314 Crime Data or any similar topic only for you Order Now This paper will cover crime data from 2007, 2008, 2009 based on Aggravated Assault cases in those areas. The statistics show dramatic changes within both areas over the years according to the Federal Bureau of Investigation. Reported Incidents The population of Akron, Ohio, was 699,760 in 2007. It is estimated that a total of 902 cases of aggravated assault was reported. In comparison the population of Altoona, Pennsylvania was 125,800 and the total population of reported cases of aggravated assault was 238. Altoona had a vastly smaller population than Akron and in turn had much less reported cases of aggravated assault. Crime in the United States by Metropolitan Statistical Area 2007. ) In 2008 the population of each area did not change very much. Akron increased by 154 people placing them at a population of 699,914, and Altoona decreased to a population of 125,036 dropping their total population by 764 people. Akron in 2008 had 1,137 reported aggravated assault cases and Altoona had 246 reported aggravated assault cases. (Crime in the United States by Metropolitan Statistical Area 200 8. ) In 2009 the population of each area increased. Akron had a large increase of 1,018 more people. Altoona’s population increased by only 33 people. Akron’s reported aggravated assault cases jumped to 1,248 an increase of 111 reported cases. However, Altoona’s reported aggravated assault cases only went up to 249. (Crime in the United States by Metropolitan Statistical Area, 2009. ) Rate of Crime in Area Altoona, Pennsylvania, had an approximate population of only 17. 96% of Akron, Ohio. In 2008 it decreased to 17. 86% of that of Akron, Ohio. In 2009 it was at 17. 84% of that of Akron, Ohio. Even with these percentages Altoona, Pennsylvania, did not fall below 19. 5% of aggravated assaults reported to law enforcement in Akron, Ohio. Conducting a comparison of population between both metro areas shows Altoona experienced 26. 38% of Akron’s aggravated assault cases in 2007, 21. 63% in 2008, and finally 19. 95 in 2009. When comparing statistical data is helpful to note that reported crime rates was based on known occurrences of the crime in a given area. E very year there is numerous crimes committed in every metropolitan city that go unreported to the proper law enforcement agency. Statistical data is only as good as the reporting of the crimes in each city. Rate Change Akron, Ohio, in 2007 had an aggravated assault rate of 128. 9 per 100,000 residents. Altoona, Pennsylvania, had an aggravated assault rate of 189. 2 per 100,000 residents. Akron, Ohio, in 2008 had an aggravated assault rate of 162. 4 per 100,000 residents a truly significant increase from 2007. Altoona, Pennsylvania, had an aggravated assault rate of 126. 2 per 100,000 residents, which was an excellent improvement over 2007. The reported incidents of aggravated assault have fluxgate a large amount over the years, and this can be caused by many factors to include the economy, housing, population, and increase in criminal organizations in the area. Factors leading to Crime Rates for Given Area In Altoona, Pennsylvania, the psychological effects of a poor economy may be a leading factor in the large increase in reported aggravated assault cases. The fall in the economy can greatly affect the crime rates at metropolitan cities. In Akron, Ohio, the rate of aggravated assault increased from 2007-2008, and from 2008-2009. The population only increased by 154 people from 2007-2008, and by 1018 from 2008-2009. Population growth could not be seen as a cause in the increase in reported aggravated assault cases. Akron was going through economic struggles during these time periods and again economic issues can be a large factor in increased crime rates. Lack of jobs and increase in lower income families has been shown to be leading causes of crime rate increases. References Federal Bureau of Investigation. Crime Statistics (2007). Retrieved on October 11, 2012 from http://www. fbi. gov/about-us/cjis/ucr/ucr How to cite Cja 314 Crime Data, Papers

Criminal Investigations Chapter free essay sample

In addition, Pinker created what was allied the rogues gallery which detailed the names and operations of known criminals and their associates. During the European Industrial Revolution, thief catchers (now known as informants, snitches, and a variety of other names) were hired to help law enforcement catch criminals, a practice which is obviously still In use today. In addition, thief catchers were also criminals In their own right, which made it easier to infiltrate the targeted criminals.In eighteenth century Paris, a personal identification system, known as the Brillion System, became the first yester based on the Idea that human characteristics such skeleton size and eye color were the same throughout a persons life. In the rand eighteenth century, the study of fingerprints became a popular way to identify crime suspects. They did not learn until the turn of the century that each persons fingerprints were unique and could not be changed. Scotland yard, founded In the early eighteenth century, was the model that the FBI modeled Itself after Initially.All of these are examples In which criminal investigations of today have been influenced, directly and indirectly, by the east and the progress that has been made in the time that has gone by since then. 2. Q: Discuss ways In which the media have affected our perceptions of the reality of criminal Investigation. A: As with any field outside the scope of the public arena, the medias perspective on crime investigation is almost entirely responsible for the perceptions of the general public because the media has a much larger audience.Rather than studying the topic, the general public chooses to get their Information from the media. A fantastic example of how the public gains Information about rimming investigation in particular, is known as the CSS effect. In recent years, numerous TV shows based on the roles and duties of law enforcement and crime scene Investigators have received very high ratings from their viewing audience, thereby creating a considerable amount of Interest In the field of forensic science.Of course, these shows are rarely ever based on reality, and people often form assumptions about the capacity and range of law enforcements abilities regarding investigations, and the Idea that law enforcement has virtually unlimited resources. However, In reality, law enforcement Is very Limited as to what they are able to do In comparison with the space-age type of investigation tools and techniques used on television. There is much more bureaucratic red tape, and the technologies displayed on television simply do not exist.In addition, the CSS effect gives the inaccurate Impression that every crime Is given individualized attention, and that each crime Is solved quickly using the latest In technological advances. Again, the advances used on television do not exist in the real world, and the volume of cases in the real world OFF each of them in a timely fashion. In reality, many crimes go unsolved, many take a long time to solve, and there is simply not enough time in a day to fixate each individual crime where there are so much more than need the attention of law enforcement. 3.Q: Discuss the role of the FBI and how it has changed criminal investigation over the years. A: The official role of the FBI is to protect the US from terrorist and foreign intelligence threats, to uphold and enforce laws of the US, and to provide aid and services to other law enforcement agencies. The FBI investigates crimes after hey happen, and employs numerous measures to prevent crime. In 1929, the FBI introduced the I-JAR crime report, which collects information on serious crimes reported to law enforcement. These crimes include homicide, rape, robbery, aggravated assault, burglary, larceny, theft, motor vehicle theft, and arson.Among the categories of crime investigated are terrorism, espionage, government corruption, organized crime, white collar crime, violent crimes, and major thefts. The FBI has made vast progress in the field of investigation by introducing methods of identifying suspects, such as fingerprinting. The FBI also uses expert systems, which are computer models used to profile certain types of criminals. One of them is the system used by the National Center for the Analysis of Violent Crime, which develops investigative strategies based on theories which are formed from the criminal profiles which are dependent on the findings of computer models.Many of these system specialize in one area of expertise, such blood serum analysis, counterterrorism, and so forth. One more development by the FBI which drastically hanged how it conducts investigations was the development of what are known as relational databases which have the ability to quickly and efficiently sort large quantities of records and information. The most widely known of these databases was known as Big Floyd, which the FBI used for many years.Since the creation of Big Floyd, there have been massive and unprecedented improvements to such databases to adapt to more modern problems. In 1999, the national sex offender registry, which was created as part of an upgrade of the Bis current computer systems, was introduced to the internet. Yet another system the FBI has used in its investigations is face recognition technology, called leaner, has been used to age photographs of missing children to give investigators and law enforcement of good idea of what the child would look like after all the time the child has been missing.A similar system is being used by police sketch artists to draw sketches or suspects. All of these are more are Just some of the advances and improvements made in the criminal investigations field since the creation of the FBI. 4. Q: List and discuss promising developments in criminal investigation technology hat have emerged in recent years. A: As mentioned previously, numerous computer systems exist today to aid law enforcement in investigations. These are called smart systems and relational databases.Among these systems are the national sex offender registry; leaner, which age photographs of missing children to help locate them years after theyve gone missing; the Total Information Awareness information sorting and pattern matching software to sort through numerous government and business databases in an attempt to identify suspected terror wreaths; and another promising new piece of technology is called the Combat Zones That SEE program, which is being developed for military use on foreign soil, which will build a large surveillance system by networking existing cameras from numerous popular and frequented surveillance points such as parking lots and train platforms, which send images to highly advanced computer processors which are capable of recognizing suspects by physical characteristics such as eyes, hair color, facial features, body language, etc. 5. Q: Explain the differences between proactive and reactive investiga tions. A: The differences between the two types of investigations are the same differences between proactive and reactive reasoning. Reactive investigations are those that are conducting after the commission of a crime; for example, inspecting a murder victim for fibers the killer may have left behind in an attempt to create a profile of the kind of person who committed the murder. Other parts of the reactive investigation include interviewing witnesses, and using the evidence found at the crime to at least attempt to identify and/or arrest the suspected perpetrator. Proactive investigations, n the other hand, are investigations conducted before a crime is committed because a crime has been anticipated, and the suspected perpetrator has already been identified before the crime has been committed. This is typical in sting operations, and when informants have contacted law enforcement to provide information on a crime they have received from a third party. The informant may know the suspect personally, and the suspect may have even directly stated the crime he or she was planning to commit. In some instances, such investigations likely assist in preventing heretical future crimes from occurring. 6. Q: Discuss the various types of criminal investigations.A: Among the types of investigations that criminal investigators regularly conduct are background investigations, which are used in pre-employment applicant screenings to determine whether a person is suitable and qualified for a position in which the public trust will be placed on their shoulders; Suspected violations of criminal law, which can range from something as simple as possession of illegal drugs or stolen property, to something as serious as terrorism and murder; violations f civil law, which are investigated to determine financial liability on the part of the defendant, and Vice, which is drug activity and organized crime activity. The crime scene unit provides services such as crime processing, identifying fingerprints, and forensic photos. This unit responds to serious crime scenes to find, preserve, document, and collect evidence. This unit also helps identify unknown victims, suspects, witnesses, etc. , and works closely with the detective bureau in follow up investigations, in addition to suspect location, apprehension and arrest.