数字经济时代我国税收征管法律制度的改良路径

我国传统自然人税源管理制度和国际税收管辖权划分规则因经济数字化冲击暴露出既存缺陷。通过借鉴域外国家和国际合作组织的税制改革措施和提案，我国可尝试建立自然人数字税务账户，完善自然人纳税申报制度，并从实体法和程序法两方面修缮配套税收征管法律。同时，根据国际税收环境的变化分别采取短期、远期方案构建数字服务税制，引入数据存在原则作为判别常设机构的新标准，并重新考量利润分配的要素权重，以防止数据价值流失，维护国家税收主权。     

市场不确定性、产业扶贫项目参与对农户贫困脆弱性的影响

探讨市场不确定性、产业扶贫项目参与对农户减贫效果的影响机制,对于管控产业扶贫项目实施风险、提高产业扶贫绩效具有重要现实意义。利用陕西省秦巴山区776户农户调研数据,借助两阶段最小二乘法和内生转换回归模型实证研究了市场不确定性、产业扶贫项目参与对农户贫困脆弱性的影响,并在反事实假设的基础上估计了农户参与产业扶贫项目对贫困脆弱性的平均处理效应。实证结果表明:农户产业扶贫项目参与能有效缓解贫困脆弱性,相较于未参与农户,参与农户贫困脆弱性显著降低26.22％。进一步研究表明,市场不确定性显著抑制农户产业扶贫参与,且加深了农户贫困脆弱性。基于此,从合理选择产业扶贫项目、搭建有效利益联结机制、优化农业保险体系等方面得出针对性的政策启示。     

Cross Validation of the Gambling Problem Severity Subscale of the Canadian Adolescent Gambling Index (CAGI/GPSS) on a Sample of Ontario High School Students

This paper reports on the cross validation of the Gambling Problem Severity Subscale of the Canadian Adolescent Gambling Index (CAGI/GPSS). The CAGI/GPSS was included in a large school based drug use and health survey conducted in 2015. Data from students in grades 9–12 (ages 13–20 years) derived from the (N = 3369 students). The CAGI/GPSS produced an alpha of 0.789. A principle component analysis revealed two eigenvalues greater than one. An oblique rotation revealed these components to represent consequences and over involvement. The CAGI/GPSS indicated that 1% of the students fell into the “red” category indicating a severe problem and an additional 3.3% scored in the “yellow” category indicating low to moderate problems. The CAGI/GPSS was shown to be significantly correlated with gambling frequency (r = 0.36), largest expenditure (r = 0.37), sex (more likely to be male) (r = ?0.19), lower school marks (r = ?0.07), hazardous drinking, (r = 0.16), problem video game play (r = 0.16), as well as substance abuse. The CAGI/GPSS was cross validated using a shorted version of the short SOGS, r = 0.48. In addition the CAGI/GPSS and short SOGS produced very similar patterns of correlations results. The results support the validity and reliability of the CAGI/GPSS as a measure of gambling problems among adolescents.     

网络视频实时在线评论用户认可度的影响因素

目前，网络视频实时在线评论激增带来的信息爆炸，使实时在线评论信息管理成为重要议题。以往对实时在线评论的研究多集中于个人行为结果方面，而缺乏对实时在线评论信息管理问题的关注；同时，现有视频网站对实时在线评论信息的管理也存在诸多局限。以爱奇艺视频网站热度榜中的电影为样本，基于信息质量维度框架并采用Tobit模型对实时在线评论用户认可度的影响因素进行研究，结果发现：实时在线评论的新颖性、相似性、情感倾向性和信息丰富性，均对实时在线评论的用户认可度存在显著影响，其中新颖性和相似性影响作用最大。视频网站可以据此进一步强化实时在线评论管理，改善用户的体验，保持用户的粘性。     

中国网贷行业兴衰史的教训与启示

在过去的十多年中,P2 P网贷作为曾经的媒体热点即将退出历史舞台,但是其发展的兴衰史为完善我国金融治理体系和治理能力现代化提供了宝贵经验,即金融必须坚持持牌经营,加快打破市场刚性兑付步伐,强化金融协调监管,坚持"严处罚"的监管原则,强化遏制人的劣根性教育,大力发展监管科技模式,构建长效监管体系并切实重视行业自律管理等.此外,还要进一步强化金融坚守服务实体经济初心,加强金融消费者权益保护,将金融风险攻坚战转入持久战,加强监管,将严监管的态势一直保持下去.     

技术创新加剧了企业技能短缺吗?

随着劳动力价格上涨,制造业企业人口红利逐渐消失,以互联网、人工智能提升改造传统产业的同时,推动“技术红利”替代“人口红利”,成为制造业企业优化升级的必然选择。技术创新在促进经济发展的同时是否加剧了技能短缺?考察技术创新对技能短缺的影响作用,结果表明:技术创新对企业技能短缺产生了显著的正效应,研发支出增加了对技能劳动力的需求,并且伴随企业规模扩大、技能劳动力比例上升,技能短缺程度加剧。同时,技术创新对技能短缺在区域和产业上存在显著异质性。在超大城市中,技术创新对技能短缺的拉动作用更为显著。在中小城市,技术进步效应并不显著;而技术创新对制造业技能缺口的影响效应也显著强于服务业,进一步验证了技术创新水平的快速提升使现有技能水平无法与之相匹配,加剧了企业技能结构性短缺。     

科技金融结合试点政策对地区经济增长影响研究——基于科技创新与产业结构合理化的视角

科技金融是"第一生产力"与"第一助推力"的有机结合,承担着带动地区经济高质量发展的重要使命.基于当前我国科技金融结合不断推进的背景,文章以2007—2016年我国共285个地级市的面板数据为例,运用双重差分法(DID)对科技部、中国人民银行等五部门推行的科技金融结合试点政策对试点地区经济增长的带动效应及机制进行检验.结果表明:第一,科技金融结合试点政策能够有效带动试点地区经济增长,这一结论具有稳健性;第二,科技金融结合试点政策对试点地区经济增长的带动作用存在显著的地域性差异,东部最强、中部次之、西部最弱;第三,进一步的机制检验表明科技金融结合试点政策能够通过提升地区科技创新水平和推动产业结构合理化的双重路径带动地区经济增长.为了进一步推动科技与金融相结合,提升地区经济发展水平,各地政府应高度重视科技金融结合试点政策对地区经济发展的正外部性,积极申报试点城市建设.同时,应结合各地市情社情制定差异化试点政策,大力提升科技创新与产业结构合理化水平,充分发挥其对地区经济增长的中介作用.     

Spatial Differentiation and Driving Forces of Migrants’ Socio-Economic Integration in Urban China: Evidence from CMDS

Migrants’ socio-economic integration is a major theme in migration research, which can provide economic and cultural benefits. And it will contribute to social stability. The investigation from the spatial perspective should also be considered. This paper aims to examine the spatial differentiation of the socio-economic integration of migrants and identify its driving forces to provide crucial evidence and policy recommendations to urban policymakers and further improve migrants’ socio-economic integration. Based on the latest China Migrants Dynamic Survey, this paper uses global Moran’s I index, hot spot analysis and GWR model to explore spatial differentiation and driving forces of the socio-economic integration of 155,789 migrants in 291 cities at prefecture level and above in China. The results show that: (1) The socio-economic integration of migrants consists of five dimensions, which are economic integration, cultural integration, social security, social relation and psychological integration. Among them, psychological integration is the highest (73.16) and economic integration is the lowest (13.38). (2) The socio-economic integration of migrants is mainly influenced by their own characteristics instead of the destination characteristics. Four factors (age, education, length of stay and population growth rate) positively affect migrants’ socio-economic integration, while three factors (inter-provincial mobility, proportion of tertiary industry in GDP, and ratio of teacher to student in middle school) negatively impact the socio-economic integration of migrants. (3) The socio-economic integration of migrants shows the distribution pattern of agglomeration. And the integration also presents a significant spatial heterogeneity. The driving forces of the socio-economic integration exhibit various zonal spatial differentiation patterns, including “E–W”, “SE–NW”, “NE–SW”, and “S–N”. Finally, some useful recommendations are given for improving migrants’ socio-economic integration.

     

互动视角下构式压制和承继的合力机制——基于羡余否定构式“好不X”封闭语料库的研究

构式与其组构成分间的互动关系一直是构式语法关注的核心问题之一。Goldberg在构式语法理论框架中提出了动词与构式的双向互动观，但在实际论述中却过于强调构式对动词的单向压制，降低了动词义对构式生成的贡献，忽略了对构式组构成分的系统研究。以构式与其组构成分间的互动关系为视点，从构式压制与承继的辩证关系出发，进一步阐释图示构式生成是构式与组构成分在互动压制和多重承继合力作用下的结果。同时，基于封闭语料库穷尽分析汉语羡余否定构式"好不X"的特征，结果表明：构式压制与词汇压制是双向互动的；图示构式特征的形成取决于构式对其组构成分的多重动态承继；图示构式基于互动压制承继合力机制的形成。