Due to the seriousness of COVID-19, masks are considered to be as a key and effective device to cut off the spread of viruses and are widely used by people, such as doctors and patients. Hundreds of millions of masks used worldwide in daily life will inevitably cause huge pollution and damage to the environment. However, existing research has not yet provided a method to simultaneously evaluate the economic, environmental, and social aspects of sustainable design of masks, which brings great barriers and challenges for designers to make sustainability decisions on masks and consumers’ behavioral decisions on mask purchases. Consequently, on the basis of principles of sustainability evaluation of masks, this work evaluates ten masks of different materials (including two newly designed masks) by using a novel hybrid of rank-sum ratio and entropy weight method. The results indicate that some disposable masks also show better sustainability than reusable masks, and in addition, the integrated rank-sum ratio and entropy weight method can effectively realize the sustainability evaluation of masks. The main contribution is to furnish an effective decision-making reference for sustainability evaluation of masks while greatly reducing the negative impacts of masks on the environment during the epidemic.

Digital economy is a new form of economic and social development based on a new generation of information technology. The rapid development of cloud computing, Internet of Things, big data, 5G and other information technologies and infrastructure have promoted the rapid development of China's digital economy. Due to the digitization of goods and services and the intangibility of assets in the digital economy model, it has also brought opportunities and challenges to the traditional tax collection and management model. This paper introduces the current scale of China's digital economy and the impact of the digital economy on China's tax collection and administration, clarifies the opportunities and challenges facing China's current tax collection and administration model, and combines the case analysis of China's digital economy tax collection and administration to give corresponding countermeasures and suggestions.

The way consumers dispose of end-of-life products (EoL products) and their acceptance of recycled products largely determine the final direction of resource flow. Therefore, clarifying consumers’ preferences for end-of-life scenarios (EoL scenarios) and recycled products and guiding consumers to participate in a circular economy is of great significance for enterprises and society to transition to a circular economy. However, as far as the existing research is concerned, there is a lack of comparison and summary of consumer preferences based on multi-category EoL products and recycled products. Therefore, this study took four categories of common consumer durables as the object to study consumers’ preferences for EoL solutions and recycled products and, based on the survey results, user segmentation in the market and consumer type segmentation in the CE were performed. The research results show that users generally support product reuse, and they generally have the highest acceptance of second-hand products and the lowest acceptance of refurbished products; meanwhile, consumers’ acceptance of recycled products varies by product type; according to the differences in preferences, consumers are divided into groups with different consumption characteristics; based on the differences in support for product recycling and recycled products, consumers are divided into the high perception group, the general perception group, and the low perception group in CE. The results of this study can provide reference for related research on sustainable waste management and sustainable consumption.

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