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Research on the Personal Income Tax of Chinese Network Anchors 中国网络主播个人所得税研究
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.06
Yuqing He
With the progress of Internet technology in China, with the outbreak of novel coronavirus at the end of 2019, the development of offline industry is sluggish, but the development of webcast industry is more rapid. At the same time, there are many hidden problems behind the rapid development. From 2021 to 2022, multiple malicious incidents of online anchors evading taxes were exposed, involving a huge amount of money and attracting widespread attention nationwide. Our country's financial revenue has also caused great losses in the cases of tax evasion and evasion by these online anchors. In addition to the quality of anchors, it also reflects that China's development in personal income tax supervision has not caught up with the development of the anchor industry in a timely manner. Currently, the tax authorities attach great importance to this issue and have successively introduced some regulations on tax related matters in the online live streaming industry. However, China's laws and regulations related to personal income tax are not sufficient to meet the requirements of tax supervision. The state maintains social stability, improves infrastructure, and provides complete social security. As public figures, internet anchors, based on their own influence, cannot shirk their corresponding social responsibilities. They should bear the obligation of positive publicity and guidance to the public, and the most basic step is to pay taxes in accordance with the law. The online live streaming industry is not an impossible place, but a place full of enthusiasm and a sense of responsibility to achieve self-worth.
随着我国互联网技术的进步,随着2019年底新型冠状病毒的爆发,线下产业发展低迷,网络直播产业发展却更加迅猛。与此同时,快速发展的背后也存在诸多隐患。2021 年至 2022 年,多起网络主播恶意逃税事件被曝光,涉案金额巨大,引起全国广泛关注。我国财政收入也在这些网络主播偷税漏税案件中造成了巨大损失。除了主播素质问题,也反映出我国在个人所得税监管方面的发展没有及时跟上主播行业的发展。目前,税务部门对此高度重视,陆续出台了一些网络直播行业涉税的相关规定。但是,我国与个人所得税相关的法律法规还不足以满足税收监管的要求。国家维护社会稳定,完善基础设施,提供完善的社会保障。网络主播作为公众人物,基于自身的影响力,不能推卸相应的社会责任。他们应该承担对公众的正面宣传和引导义务,最基本的一步就是依法纳税。网络直播行业不是一个不可能的地方,而是一个充满热情和责任感,实现自我价值的地方。
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引用次数: 0
Commercial Space Interior Design Expression in Commercial Block 商业街区的商业空间室内设计表达
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.20
Yuyi Yang
In the overall design of urban design, the design of commercial space is also a key project, with the rapid development of the economy, the living conditions of the people are gradually getting better, the progress of science and technology and the development of the Internet make the content of the commercial space become particularly rich, in the fast-paced tired life, people's desire for shopping and entertainment is becoming stronger and stronger, how to attract the attention of customers in the commercial space, how to make the design of the commercial space satisfy the customer, how to meet the aesthetic and other requirements in the case of practicality, this is the current commercial space design should be considered, in the context of low-carbon life, the harmony between man and nature is a popular topic. This design is to create an atmosphere with the theme of "symbiosis" through the rational use of design elements related to "ecology" through the interior design of the commercial space, and strive to achieve the feeling of harmony between man and nature.
在城市设计的整体设计中,商业空间的设计也是一项重点工程,随着经济的快速发展,人们的生活条件逐渐变好,科技的进步和互联网的发展使得商业空间的内容变得尤为丰富,在快节奏的疲惫生活中、人们对购物和娱乐的欲望越来越强烈,如何在商业空间中吸引顾客的注意力,如何使商业空间的设计让顾客满意,如何在满足美观等要求的情况下又能实用,这是当前商业空间设计应该考虑的问题,在低碳生活的大背景下,人与自然的和谐是一个热门话题。本设计通过商业空间的室内设计,合理运用与 "生态 "相关的设计元素,营造以 "共生 "为主题的氛围,力求达到人与自然和谐相处的感觉。
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引用次数: 0
Taking the MOBA (Multiplayer Online Battle Arena) Game "League of Legends" as a Study Case 以 MOBA(多人在线竞技场)游戏《英雄联盟》为研究案例
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.12
Zonghan Wang
By 2020, the actual sales of China's game market reached 296.513 billion yuan, an increase of 17.826 billion yuan over the previous year, a year-on-year increase of 6.40%. Officially, in 2021, games and e-sports were written into the "14th Five-Year Plan" cultural industry plan, and in the people, more and more e-sports schools have sprung up, and more parents have begun to understand and accept the existence of games. As a hot topic in recent years, the game industry should receive more attention, so this article takes the design of characters in video games as the starting point to make some research on how games develop and maintain customers, hoping that everyone can trigger more thinking about the game industry.
到2020年,我国游戏市场实际销售额达到2965.13亿元,比上年增加178.26亿元,同比增长6.40%。官方在2021年将游戏和电子竞技写入 "十四五 "文化产业规划,而在民间,越来越多的电子竞技学校如雨后春笋般涌现,更多的家长也开始了解和接受游戏的存在。游戏产业作为近年来的热门话题,理应受到更多的关注,本文以电子游戏中的人物设计为切入点,对游戏如何开发和维护客户做了一些研究,希望能引发大家对游戏产业的更多思考。
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引用次数: 0
Study of the Role of Financialization in the Relationship Between Corporate Social Responsibility and Research and Development Investment 金融化在企业社会责任与研发投资关系中的作用研究
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.05
Huiyuan Yang
Under the social environment of high-quality development and improvement of corporate innovation performance, the purpose of this study is to explore the internal mechanism of corporate social responsibility's impact on research and development investment, in order to find an effective way to promote research and development investment. Corporate social responsibility can not only significantly increase research and development investment, but also promote financialization, which plays an intermediary role with masking effect in the relationship between corporate social responsibility and research and development investment. Therefore, the government should encourage enterprises to fulfill their social responsibilities, establish a correct concept of responsibility, and play a role in promoting research and development investment. At the same time, it is also necessary to pay attention to the reputation insurance effect formed by corporate social responsibility, strengthen the strict supervision of listed companies' social responsibility, improve the quality of social responsibility information disclosure, and improve the quality of external supervision and internal control. Preventing contribution of corporate social responsibility to research and development investment from being partially offset and overshadowed by financialization.
在高质量发展和企业创新绩效提升的社会环境下,本研究旨在探讨企业社会责任对研发投入影响的内在机理,从而找到促进研发投入的有效途径。企业社会责任不仅能显著增加研发投入,还能促进金融化,而金融化在企业社会责任与研发投入的关系中起着中介作用,具有掩盖效应。因此,政府应鼓励企业履行社会责任,树立正确的责任观,发挥企业在研发投入中的促进作用。同时,还要重视企业社会责任形成的声誉保险效应,加强对上市公司社会责任的严格监管,提高社会责任信息披露质量,提高外部监督和内部控制质量。防止企业社会责任对研发投入的贡献被金融化部分抵消和掩盖。
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引用次数: 0
Exploration of New Digital Marketing Mode under the Background of Web3.0 Technology Web3.0 技术背景下的新型数字营销模式探索
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.08
Yuantian Zhang
In the present, the digital economy is rising strongly with an irresistible trend, and it has become a key force to reorganize global factor resources, reshape global economic structure and change global competition pattern. As the underlying technical support of various applications of digital economy, Web3.0 is completely different from web1.0 and web2.0, that is, it has a new feature of "being owned" in addition to the readable and writable features of the previous two generations of Internet. The "ownability" mentioned here means that users have the ownership of their own created data. Once users have data assets and can trade freely, it will greatly stimulate their subjective initiative and creativity, thus giving birth to various new digital economic forms. Digital marketing is usually an important starting point for the success of digital transformation of enterprises. In the process of digital transformation, traditional enterprises often regard digital marketing as the first strategy. Digital marketing not only changes the contact mode between users and enterprises, but also can better improve the user experience, drive the upstream and downstream of the supply chain to produce efficient synergy, improve the coverage of sales activities, and effectively cope with retail scenes, optimize the shopping experience of consumers, and build a coordinated logistics system.
当前,数字经济正以不可阻挡之势强势崛起,成为重组全球要素资源、重塑全球经济结构、改变全球竞争格局的关键力量。作为数字经济各种应用的底层技术支撑,Web3.0与web1.0、web2.0完全不同,即在前两代互联网的可读、可写特性之外,又多了一个 "被拥有 "的新特性。这里所说的 "可拥有 "是指用户对自己创建的数据拥有所有权。一旦用户拥有数据资产并可以自由交易,将极大地激发用户的主观能动性和创造性,从而催生出各种新的数字经济形态。数字营销通常是企业数字化转型成功的重要起点。在数字化转型过程中,传统企业往往将数字营销作为第一战略。数字营销不仅改变了用户与企业的接触模式,还能更好地提升用户体验,带动供应链上下游产生高效协同,提高销售活动覆盖率,有效应对零售场景,优化消费者购物体验,构建协同物流体系。
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引用次数: 0
Roles and Responsibilities of Teacher-Coaches Towards Players in a Primary School in Anhui Province, China: Basis for Training Program 中国安徽省一所小学教师-教练对球员的角色和责任:培训计划的基础
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.14
Di Wu
In the sports grounds of Chinese schools, learning new skills takes place alongside self-cultivation through diligence and endurance; teachers demonstrate their skill and commitment through an authoritarian role and close attention to detail; and individual talent is rewarded, but those who stand out are also expected to serve others as committed role models. In China, being a coach in whatever sports events is a big deal. Students who are players or athletes have high respect for their coaches, just as how they respect their teachers. It is coupled with a great responsibilities and roles. It requires a great deal of trust and confidence on someone or an authority of designating a coach who will take care of the team. It is in their hands where the future of the players is at stake. They can make or unmake an athlete or a player under their guidance and training. The study intends to determine the roles and responsibilities of coaches towards their team players in team sports in a primary school in Anhui Province, China with the end view of developing a training program for coaches. Responsibilities of coaches to their players was not found to be significantly correlated with their roles in terms of understanding reality, and determining a way forward. But in terms of clarifying goal, and realizing possible outcomes, significant relationship with their responsibilities as coach was evident to a moderate degree. This can be explained that their responsibilities to their players have something to do with their roles on clarifying goal, and in realizing possible outcomes. This further explains that while the coaches do their responsibilities as coach, the goal that they want to achieve for their players can be easily achieved, and options or possible outcomes for any activity can be realized. The over-all result suggests that being a highly responsible coach could influence positively the way they practice their roles as coach towards their players.
在中国学校的运动场上,在学习新技能的同时,还要通过勤奋和耐力进行自我培养;教师通过独裁的角色和对细节的密切关注来展示他们的技能和奉献精神;个人才能会得到奖励,但那些脱颖而出的人也要作为尽职尽责的榜样为他人服务。在中国,在任何体育赛事中担任教练都是一件大事。作为球员或运动员的学生都非常尊重教练,就像尊重自己的老师一样。与此同时,教练还肩负着重大的责任和角色。这需要对某个人或某个权威机构的极大信任和信心,指定一名教练来照顾球队。球员的未来就掌握在他们手中。在他们的指导和训练下,他们可以造就或毁掉一名运动员或球员。本研究旨在确定在中国安徽省一所小学的团队运动中,教练员对队员的角色和责任,最终目的是为教练员制定培训计划。研究发现,在理解现实和确定前进方向方面,教练员对队员的责任与他们的角色没有明显的相关性。但是,在明确目标和实现可能的结果方面,他们作为教练员的责任与他们的角色有明显的中度关系。这可以解释为,他们对球员的责任与他们在明确目标和实现可能结果方面的角色有关。这进一步说明,当教练员履行其作为教练员的职责时,他们想为球员实现的目标可以很容易地实现,任何活动的选择或可能的结果都可以实现。总体结果表明,作为一名高度负责任的教练员,可以积极影响他们对球员履行教练员职责的方式。
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引用次数: 0
Present Situation and Hotspot of Eco-Hydrological Process Research in China based on Citespace Analysis 基于引文空间分析的中国生态水文过程研究现状与热点
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.24
Yuxin Huang
In order to fully understand the current hot spots and trends of eco-hydrological research, based on the bibliometrics method and taking 458 relevant literatures from CNKI 2000 to 2021 as the research objects, this paper used the knowledge graph computing tool CiteSpace to carry out visual analysis of the eco-hydrological process in China, and analyzed the research status, hot spots and trends. The results show that: ecohydrological process and ecological restoration are the prefaces of the current ecohydrological research. From 2000 to 2008, the research of ecohydrological field in China is in the rapid development stage, from 2009 to 2015, it enters the stable adjustment stage, and from 2016 to 2021, it accelerates the development stage. The state Key Laboratory of Surface Processes and Resource Economics, State Key Laboratory of Remote Sensing Science, Center for Excellence and Innovation in Tibetan Plateau Earth Sciences, Chinese Academy of Sciences, School of Geographic Sciences, and Cold and Arid Regions Environmental and Engineering Research Institute have close cooperation in eco-hydrology.
为全面了解当前生态水文研究的热点和趋势,本文基于文献计量学方法,以CNKI 2000-2021年的458篇相关文献为研究对象,利用知识图谱计算工具CiteSpace对我国生态水文过程进行了可视化分析,对其研究现状、热点和趋势进行了分析。结果表明:生态水文过程和生态修复是当前生态水文研究的前言。2000-2008年,我国生态水文领域研究处于快速发展阶段;2009-2015年,进入稳定调整阶段;2016-2021年,进入加速发展阶段。地表过程与资源经济国家重点实验室、遥感科学国家重点实验室、青藏高原地球科学卓越创新中心、中国科学院地理科学学院、寒区旱区环境与工程研究所等单位在生态水文学领域有着密切的合作。
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引用次数: 0
On the Philosophical Evolution of Marx the Transformation from Old Philosophy to New Materialism 论马克思从旧哲学到新唯物主义的哲学演变
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.23
Min Yang
Marx's ideology has undergone two major changes in his life, one is from idealism to materialism, the second is from old philosophy to new materialism, these two changes make Marx's thought experienced a reborn change, but also make philosophy has unprecedented scientific. Among them, in the Theses on Feuerbach, Marx proposed for the first time that the new materialism is practical materialism, and the fundamental difference between the "old" materialism and idealism lies in the understanding of "practice". The new materialism, which takes practice as its philosophical starting point, can be based on the relationship between "transforming and being transformed", thus drawing the conclusion that philosophy, above all, changes the world on the basis of interpretation, and above all, changes the world. Therefore, using the research methods of induction and deduction, this paper expounds the transformation of Marx from the old philosophy to the new materialism.
马克思一生的思想经历了两次重大变革,一是从唯心主义到唯物主义,二是从旧哲学到新唯物主义,这两次变革使马克思的思想经历了脱胎换骨的变化,也使哲学具有了前所未有的科学性。其中,在《关于费尔巴哈的论述》中,马克思首次提出新唯物主义是实践的唯物主义,"旧 "唯物主义与唯心主义的根本区别在于对 "实践 "的理解。以实践为哲学出发点的新唯物主义,可以从 "改造与被改造 "的关系出发,从而得出哲学首先是在解释的基础上改变世界,首先是改变世界的结论。因此,本文运用归纳和演绎的研究方法,阐述了马克思从旧哲学到新唯物主义的转变。
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引用次数: 0
Blockchain-based Distributed Financial Trust Evaluation System and Operation Mechanism 基于区块链的分布式金融信任评估系统及运行机制
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.11
Meng Wu, Anthony Ang Sang Nang
The functioning of the present-day financial system relies on the movement of funds and information. DeFi (Decentralized Finance), utilising blockchain technology, possesses the capability to establish autonomous and trustworthy smart contracts that do not require the involvement of intermediaries for escrow and auditing purposes. This results in the creation of a financial system that is characterised by its openness and transparency, devoid of any form of identity-based discrimination, and accessible to all individuals. The utilisation of a private blockchain system facilitates enhanced efficiency, while concurrently ensuring the attainment of privacy and security objectives. Moreover, such a system aligns more closely with prevailing regulatory standards. The Coalition Chain has the characteristic of a scale-free network, with its nodes following a power law distribution. This work aims to investigate credit governance from the standpoint of group behaviour and provide optimisation solutions accordingly.
当今金融体系的运作依赖于资金和信息的流动。DeFi(去中心化金融)利用区块链技术,有能力建立自主、可信的智能合约,无需中间人参与托管和审计。这就创建了一个以公开透明为特点的金融系统,没有任何形式的身份歧视,所有个人都可以使用。利用私人区块链系统有助于提高效率,同时确保实现隐私和安全目标。此外,这种系统更符合现行的监管标准。联盟链具有无标度网络的特点,其节点呈幂律分布。这项工作旨在从群体行为的角度研究信用管理,并提供相应的优化解决方案。
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引用次数: 0
Research on the Digital Personality Customization and Application of Chinese Fashion Clothing under the Background of Fashion Intelligent Manufacturing and Cultural Integration 时尚智能制造与文化融合背景下的中国服装数字化个性定制与应用研究
Pub Date : 2023-11-24 DOI: 10.54097/jid.v5i1.18
Jinfan Huang, Jue Xu
China's national fashion clothing industry is booming, attracting the younger generation of consumers, especially the post-90s and post-00s. One of the driving forces of this trend is the pursuit of personalization and cultural connotation by the new generation of consumers. They seek the expression of spiritual identity and cultural values of clothing, and digital personalization provides them with opportunities to realize these needs. However, the national fashion clothing industry still faces challenges, such as product design homogenization and lack of digital transformation. In order to solve these problems, this paper proposes an innovative path based on fashion and intelligent manufacturing. First of all, by building a library of Chinese elements and patterns, Chinese cultural symbols are integrated into the national fashion clothing design to realize cultural empowerment and personality characteristics. Secondly, through the digital body database, we can improve the fit and quality of personalized customized clothing and meet the needs of consumers for virtual fitting. Finally, through the four-library virtual digital intelligent customization platform, the design efficiency and resource sharing are improved, and the high-quality development of the industry is promoted. These innovative paths will promote China's national fashion clothing industry towards a digital future, improve product personalization and cultural connotation, meet the needs of a new generation of consumers, and promote industrial upgrading and transformation. By emphasizing the key role of the integration of science and culture in the national fashion clothing industry, it provides an innovative way for industrial upgrading and meeting consumer needs.
中国民族时尚服饰产业蓬勃发展,吸引了年轻一代消费者,尤其是 90 后和 00 后。这一趋势的驱动力之一是新一代消费者对个性化和文化内涵的追求。他们追求服装的精神认同和文化价值的表达,而数字化个性化则为他们提供了实现这些需求的机会。然而,民族时尚服饰产业仍然面临着产品设计同质化、缺乏数字化转型等挑战。为了解决这些问题,本文提出了一条基于时尚与智能制造的创新路径。首先,通过建立中国元素和图案库,将中国文化符号融入民族时尚服装设计中,实现文化赋能和个性特色。其次,通过数字化人体数据库,提升个性化定制服装的合体度和品质,满足消费者虚拟试衣的需求。最后,通过四库全书虚拟数字化智能定制平台,提高设计效率和资源共享,推动行业高质量发展。这些创新路径将推动中国民族时尚服饰产业走向数字化未来,提升产品个性化和文化内涵,满足新一代消费者需求,促进产业升级转型。通过强调科技与文化融合在民族时尚服饰产业中的关键作用,为产业升级和满足消费者需求提供了一条创新之路。
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引用次数: 0
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Journal of Innovation and Development
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