Urban planning in China is carried out at the national and city government levels. In the past 70 years, China’s urban planning principles have constantly changed, and accordingly the spatial layout and landscape of cities have also changed. For over 30 years after the founding of the country, the state used to lead the city government, and the city government used to carry out the national plan as it was; however, after Reform and Opening-up, the city government took the lead in urban planning and implementation. To prove the influence of the state on the creation of urban space in China, this paper reviewed all previous master plan of Xi’an, whose importance has been highlighted or diminished in implementation of national strategies and goals since the founding of the People’s Republic of China. After analyzing the national development strategy and Xi’an’s urban planning, it was confirmed that the latter changed according to the national development strategies and goals, and urban autonomy was expanded through Reform and Opening-up; however, its role and function were still limited. As the character of the city was defined according to political rhetoric and the urban space was reorganized, this proved that the changes in Xi’an was taking place in a centralized hierarchy managed and controlled by the state.

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The issue of levying enterprise income tax as a result of debt restructuring in bankruptcy reorganization is unique, and it has significant implications for enterprise rehabilitation. However, the Chinese legal regulations on this subject are not faultless. The relevant provisions provided in the Circular on Issues Concerning Treatment of Enterprise Income Tax in Enterprise Restructuring Business (Cai Shui [2009] No. 59) are quite complicated to apply in actual taxation practice, and the design of the collection system is against the goal of bankruptcy reorganization. Therefore, the collection system of enterprise income tax in debt restructuring should be perfect in legislation in order to facilitate the rehabilitation of insolvent enterprises. This article examines the various types of corporate income tax in reorganization, explores suitable ways of taxation and makes recommendations for institutional improvement. Specifically, for the “debt forgiveness” type of bankruptcy restructuring, it is recommended to transplant the U.S. “Reduction of Tax Attributes” in order to reduce the tax burden of the reorganized enterprises. For “debt-equity swap” type of bankruptcy restructuring, it is recommended to include a pre-judgment mechanism for the tax authorities, primarily to give them the discretion on whether to impose tax on the difference between the amount of debt and the fair value of equity, so as to reduce the tax burden of creditors and eliminate the space for tax arbitrage.

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The purpose of this paper is to analyse the formation of Mongolia’s asymmetric interdependent relations with specific countries and its problems in terms of ‘sensitivity’ and ‘vulnerability’. Mongolia as a landlocked country borders on two powerful countries, China and Russia. It means that this geographical situation could make Mongolia expand interdependent relations with these countries. The expansion of interdependent relations could either increase cooperation between states or change power relations; however, the more essential point is these countries in interdependent relations have different sensitivity and vulnerability from the termination of interdependence. Mongolia since its independence has formed asymmetric interdependence with the Soviet Union. The termination of their interdependent relations due to the collapse of the Soviet Union resulted in food security crisis in Mongolia. While Mongolia has endeavoured to diversify its economic relations, Mongolia’s dependence on China has deepened. In particular, the situation that 90% of Mongolia’s coal export which accounts for 40% of Mongolia’s total export goes to China means Mongolia’s sensitivity and vulnerability is high according to the change of their relations. Mongolia’s asymmetric interdependent relations indicate that China and the Soviet Union which are relatively less dependent could strengthen their power in their relations with Mongolia. This also means Mongolia’s policy autonomy could be limited. In addition, Mongolia which is relatively more dependent has high degree of sensitivity and vulnerability due to the termination of interdependent relations, which eventually cause economic damages and high costs to Mongolia. In this sense, Mongolia needs not only to consider how to convert its asymmetric interdependent relations into symmetric ones, but also to find a way to make a counterpart – for example, China – asymmetrically interdependent on Mongolia.

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This study tried to define the characteristics of the Xi Jinping government through a review of the process of power consolidation. And to this end, this paper compared it with Mao Zedong, the only person in the history of CCP who built and actually operated a one-man-rule system. On this basis, this paper also tried to find answers to questions such as ‘Did Xi Jinping establish the one-man-rule system?’, ‘Is the collective leadership system still valid?’ which frequently appeared in recent years. There are many analyses of the president Xi Jinping and comparisons with his predecessor, Hu Jintao. However, there were no analyses that were compared to the president Mao Zedong. Therefore, this paper examined and compared the method of the power consolidation during the Mao Zedong government in Chapter 2 and the Xi Jinping government in Chapter 3. At the end, Chapter 4 summarized Chapter 2~3 and tried to present its own answers and implications to the above mentioned questions.

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Is the world entering a new cold war? Analysts and officials in Washington are fretting over worsening tensions between the United States and China and the risks to the world of two superpowers once again clashing rather than cooperating. Trump administration’s China policy may be best described as the approach of a New Cold War. In contrast to the Cold War, however, the relationship between the United States and China is not a confrontation between two isolated opposing blocs, but a competition for influence within a globalized international system in which the two powers are highly intertwined economically. The US administration wanted to simplify the bilateral relationship by decoupling with China on all fronts. But that approach entails tremendous costs on both sides. American elites have realized that China is challenging American technological supremacy. The most important element of US-China competition globally is economics and economic capabilities, and not military power and military capabilities, which makes it different from the Cold War. It is by no means clear whether China will catch up or even overtake the United States economically and militarily at all and, if so, when. Chinese economic statistics are not reliable and projections of current trends problematic.

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