Jun Wei

Against the backdrop of market openness, the development of economic is facing new changes and challenges. Taxation, as an important tool for social redistribution, has a significant impact on the fulfillment of the goal of social equity. There are still many contradictions in the current tax systems in various regions, mainly manifested as imbalanced tax structures, weak regulatory capabilities and unequal tax burdens. The Western concept of tax fairness originated in the 17th century, with a long history and wide application. The analysis of its theory shed light on the improvement of the current tax system. In order to alleviate the current problems and contradictions in taxation, and enhance the rationality of the tax system, this article conducts in-depth research on the development context and evolution logic of Western tax fairness ideas. This article first conducts an effective study on the development context and evolution logic of Western tax fairness ideas in different periods, and, then, it delves into the development of Western tax fairness ideas and the evolution of the benefit principle and tax capacity principle. Finally, based on this, an explanation is provided on the improvement of the current tax system in practical development. In the process of social development, drawing on Western tax ideas has important practical values for establishing harmonious taxation and promoting the unity of social fairness and efficiency.

In the current performance evaluation works of commercial banks, most of the researches only focus on the relationship between a single characteristic and performance and lack a comprehensive analysis of characteristics. On the other hand, they mainly focus on causal inference and lack systematic quantitative conclusions from the perspective of prediction. This paper is the first to comprehensively investigate the predictability of multidimensional features on commercial bank performance using boosting regression tree. The dimensionality in the financial-related fields is relatively high. There are not only observable price data, financial fundamentals data, etc., but also many unobservable undisclosed data and undisclosed events; more sources of income cannot be explained by existing models. Aiming at the characteristics of commercial bank data, this paper proposes an adaptively reduced step size gradient boosting regression tree algorithm for bank performance evaluation. In this method, a random subsample sampling is performed before training each regression tree. The adaptive reduction step size is used to replace the reduction step size setting of the original algorithm, which overcomes the shortcomings of low accuracy and poor generalization ability of the existing regression decision tree model. Compared to the BIRCH algorithm for classification of existing data, our proposed gradient boosting regression tree algorithm with adaptively reduced step size obtains better classification results. This paper empirically uses data from rural banks in 30 provinces in China to classify the different characteristics of rural banks’ performance in order to better evaluate their performance.

This article aims to explore the contemporary master of Gadamer's philosophical hermeneutics hermeneutics ideas. Since the modern theory of hermeneutics after Heidegger, hermeneutics and methodology into ontological hermeneutics controversy between the two factions, stand up to the United States is based on Heidegger's understanding of "this in the" on the basis of existence, back to Plato's dialectic dialogue through the creation of Hegel's dialectic philosophy of hermeneutics, the philosophy of the future generations and a significant impact on literary theory. Up to now explore the beauty of the literature of philosophical hermeneutics, Gadamer on Plato most of the discussion, instead of hermeneutics as a separate, but ignored up to the United States only through the interpretation of Plato, the essence of philosophical hermeneutics in order to have their fully grasp. This article attempts to interpret Plato up to the United States, to explore its relationship with the philosophy of hermeneutics. Up back to the United States through the lively dialogues of Plato, one to one conversation, to reveal the limited nature of human knowledge. Not a rigorous interpretation of the rules of the social sciences, but a person with his participation in the process of creating meaning. The is a brief study of Hans-Georg Gadamer's philosophical hermeneutics. Since the publication of Martin Heidegger's Sein und Zeitin 1927, the hermeneutics are distinguished between traditional or methodological and radical or ontological hermeneutics. Based on early Heidergger's work, Gadamer interprets comprehension in ontological terms as one of the components of Dasein. It traces back to Plato's dialogue, and applies Hegel's dialectics. Further, Gadamer develops his philosophical hermeneutics, which has a tremendous impact on contemporary philosophy and literature. Most commentators on Gadamer's work, however, separate his work on Plato from his work on hermeneutics. This essay attempts to show that Gadamer's hermeneutics discloses itself in its most distinctive contours only in the light of his work on Plato. In going back to Plato, Gadamer tells us, that any true conversations do not proceed geometrico, Instead, we move back and forth, and it manifests the limitedness of all human knowing. Thus, hermeneutics is concerned not with the justification of interpretive understanding as knowledge or science, but rather it deals with different matters altogether