新税制模式下完善个人所得税征管的思考及建议

目前世界上个人所得税模式有分类所得税制、综合所得税制、分类综合所得税制三种类型。我国现行税制采取分类定率、分项扣除、分项征收的分类所得税制模式。分类所得税制在调节个人收入、缓解社会分配不公、增加财政收入方面起到了积极的作用,但这种模式不能体现量能负担原则,也很难做到公平税负,其调节力度还远远不够。根据我国目前对税源控管难度大、征管手段相对落后、公平纳税意识淡薄的实际情况,建议在未来个人所得税制的修改、制定中采用综合所得课税为主、分类所得课税为辅的混合所得税模式。目前,应加强和完善个人所得税征管,而具体应采取以下措施:     

新时代背景下外语教育教学改革思考及建议

在大力实施素质教育,倡导以人为本理念的教育背景下,高校外语教学还要进行深化改革,切实提高外语教学的实用性,重点满足培养学生综合素质需要,推动外语教学由理论教学向实践化教学方向改革,积极满足学生个性化的成长需要,达到锻炼学生综合外语能力的效果.     

我国个人所得税以征收模式和征管水平为改革重点的研究

个人所得税是组织财政收入、调节收入差距的一个重要税种,关系到每个人的切身利益。面对着贫富差距的拉大、个人所得税收入占GDP、税收总收入的比重偏低的现状,我国必须对个人所得税进行改革,改革要分步骤推进,目前改革的重点就是要实行分类与综合相结合的征收模式和提升征管水平。     

工学结合人才培养模式下技工院校教育管理的新思考

社会人才需求结构的变化,为技工院校人才培养工作带来了挑战。在新形势下,各院校有必要探究新型人才培养模式,来满足社会对人才的需求,本文重点探究技工院校工学结合人才培养模式的创新路径,并提出几点完善建议,供同行参考借鉴。     

从税收公平的角度看我国个人所得税的完善

随着我国居民收入的增加和个人收入差距的加大,我国个人所得税调节收入的作用备受质疑,社会对个人所得税改革的呼声越来越高。本文将从税收公平的角度,对我国现行的个人所得税制度存在的问题进行分析,并提出完善的建议。     

在构建和谐社会背景下进行个人所得税改革的几点思考

新的《个人所得税自行纳税申报办法(试行)》的出台,使我国在个人所得税征收的方式、方向及强化其调节与平衡的作用上都向前迈出了一大步。此项规定,不但拓宽了税务机关获得纳税人取得收入的信息渠道,加强了对高收入群体的监管力度,同时也为我国的个人所得税法与国际相关税制的接轨打下了基础。     

关于完善广西职业教育师资培养模式的思考

虽然实施西部大开发以来，国家对西部地区投入了大量资金。但是，国家对西部的大量投入远未发挥出应有的作用。这在一定程度上与西部地区教育尤其是职业教育的不发达有关，也反映了加强西部地区职业教育的紧迫性。一些西部省份已经认识到了这点，并开始采取积极措施发展职业教育。其中，广西准备在2008—201O年共投入60亿元实施职业教育攻坚，迅速扩大职业教育规模，计划到2010年全区职业院校年度培养技能型新生劳动力将达40万人以上。职业教育的发展关键在于师资力量的充足和教师素质的提高。虽然广西正在实施“万名职业院校教师素质提高工程”，但与全国情况一样，广西职业教育师资（下文简称职师）的数量及质量与广西职业教育的迅猛发展仍然是不相称的。职师的数量及质量与其培养模式密切相关。因此，应采取相应措施完善广西职师培养模式。     

在构建和谐社会背景下进行个人所得税改革的几点思考

新的<个人所得税自行纳税申报办法(试行)>的出台,使我国在个人所得税征收的方式、方向及强化其调节与平衡的作用上都向前迈出了一大步.此项规定,不但拓宽了税务机关获得纳税人取得收入的信息渠道,加强了对高收入群体的监管力度,同时也为我国的个人所得税法与国际相关税制的接轨打下了基础.     

关于建立我国绿色税制的思考

从我国当前环境污染和税制改革的现状出发，提出通过借鉴国外绿色税制的建立和实施建立适合我国国情的绿色税制，使其在一定程度上为改善我国环境污染的状况、为循环经济的发展提供支持。     

新时代背景下实施“雨露计划”资助政策的思考与建议

雨露计划是扶贫开发工作的重要内容,是新时代背景下,贯彻中央脱贫攻坚决策部署,改革创新教育扶贫机制的重要举措。湖南省商业技师学院自2003年开始开展雨露计划扶贫。笔者通过对雨露计划政策的认识及学校的实地调查,对学院今后实施雨露计划资助工作从贫困学生、学校和政府三个层面提出建议,以期雨露计划资助政策在执行过程中不断完善,能够为学生未来的发展提供更好的资助和指导。     

Foster care and the earned income tax credit

Foster care is a source of significant costs to both governments and foster children. Policies that provide income support to households potentially reduce entry into foster care via reducing child maltreatment and improving child behavior. As part of the American Recovery and Reinvestment Act in 2009 (ARRA2009), the federal government expanded the earned income tax credit (EITC), which is an important income support program for low-income working households. Using state-level data, we investigate the impact of this EITC expansion on state-level foster care entry rates. Typically, states with state-level EITC match federal EITC spending at a specific rate, meaning that increases in federal EITC spending increase state-level spending as well. We find that expansion of EITC decreased foster care entry rates by 7.43% per year in states with a state-level EITC, relative to those without. In models that separately examine foster care entry rates by age of the child, we find that the ARRA2009 had different effects on foster care entry based on the child’s age. We find that ARRA2009 decreased foster care entry rates for children age 11–15 by nearly 12% in states with a state EITC and it decreased foster care entry rates for children age 16–20 by roughly 17% in states with a state EITC, relative to states without a state EITC.     

Home production and the tax system

This study explores the impact of income taxation on the home production behavior of families. Using data from the Michigan Survey of Income Dynamics for 1976, a home production equation relating time spent in home production to various tax, economic, and demographic variables is estimated for husbands and wives. The study extends earlier work in the area by including both one- and two-earner families in the estimation and by using a two-stage technique for imputing a wage rate to wives not working outside the home. The results show clearly that taxation tends to encourage the home production activity of wives and discourage that of husbands. At the same time, total home production of the family increases as a result of taxation. Differential responses by race are also uncovered.     

Welfare rankings of income distributions: A rôle for the variance and some insights for tax reform

When generalized Lorenz curves cross, it is not possible to rank the underlying income distributions by the unanimous preference of all additively separable symmetric inequality-averse social welfare functions. But in many cases, unanimous preference results in terms of inequality-aversion are nevertheless available. When generalized Lorenz curves cross once, variance is decisive in determining a robust welfare ranking, and can provide a rationale for choosing equity over efficiency where these two desiderata conflict. Welfare recommendations for certain types of income tax reform are implied, including cases of yield-increasing redistribution.This paper has benefitted considerably from the perceptive comments of an anonymous referee. Valentino Dardanoni gratefully acknowledges financial assistance from the Banco di Sicilia and the Ente Luigi Einaudi of Rome.     

The labor supply effects of child care costs and wages in the presence of subsidies and the earned income tax credit

This paper uses CPS and SIPP data between 1990 and 2004 to examine the effects of child care expenditures and wages on the employment of single mothers. It adds to the literature in this area by incorporating explicit controls for child care subsidies and the EITC into the estimation. Doing so provides an opportunity to examine mothers’ sensitivity to prices and wages net of policies that influence these amounts. Results suggest that lower child care expenditures, higher wages, and more generous subsidy and EITC benefits increase the likelihood of employment. Allowing the impact of child care subsidies and the EITC to vary with expenditures and wages reveals substantial heterogeneity. In particular, the largest labor supply effects of child care subsidies are generated for mothers with higher child care costs, while the largest labor supply effects of the EITC are found for mothers with lower wages.     

Using a participatory evaluation design to create an online data collection and monitoring system for New Mexico's Community Health Councils

We present the collaborative development of a web-based data collection and monitoring plan for thirty-two county councils within New Mexico's health council system. The monitoring plan, a key component in our multiyear participatory statewide evaluation process, was co-developed with the end users: representatives of the health councils. Guided by the Institute of Medicine's Community, Health Improvement Process framework, we first developed a logic model that delineated processes and intermediate systems-level outcomes in council development, planning, and community action. Through the online system, health councils reported data on intermediate outcomes, including policy changes and funds leveraged. The system captured data that were common across the health council system, yet was also flexible so that councils could report their unique accomplishments at the county level. A main benefit of the online system was that it provided the ability to assess intermediate, outcomes across the health council system. Developing the system was not without challenges, including creating processes to ensure participation across a large rural state; creating shared understanding of intermediate outcomes and indicators; and overcoming technological issues. Even through the challenges, however, the benefits of committing to using participatory processes far outweighed the challenges.     

金融危机下湖南文化产业发展的新思路与新对策

席卷全球的金融危机对全球文化领域的影响逐渐显现,湖南省也不例外.作为内陆地区和文化产业基础较好的省份,湖南应当抢抓金融危机带来的新机遇,面对金融危机带来的新挑战,调整文化产业发展的新思维,推行文化产业发展的新举措,实现湖南文化产业的二次腾飞,助推湖南在金融危机中"弯道超车",科学跨越.     

新形势下上海深化国际科技合作的新模式和新举措

为适应新形势下的国际科技合作,上海应充分借鉴日本国际科技合作经验、美国国防科技部门国际科技合作经验以及国际虚拟组织创新合作经验,积极探索国际科技合作新路径、新模式,增强上海自主创新能力,实施创新驱动发展战略,整合全球优质创新资源,提升创新能级与效率,努力占据产业链、价值链、创新链核心地位,助力上海建设具有全球创新策源能力的科创中心.     

Staying connected under fire: Effects of individual roles and organizational specialization on the robustness of emergency-phase communication networks

Communication network connectivity is central to organizational performance, but maintaining connectivity can be difficult during periods of disruption. During the World Trade Center (WTC) disaster of September 11th, 2001, both emergency response-specialized organizations and organizations without such specialization forcibly adapted to a radically altered environment. Their dynamic communication networks necessarily entailed trade-offs between competing demands for efficiency and robustness to disruption. Of particular importance is whether organizations concentrated activity within a small number of “hub” nodes, and whether those with existing coordinative roles were critical to maintaining connectivity. We examine these questions by analyzing seventeen organizational communication networks in the WTC disaster. We find that organizations maintain connectivity through relatively small numbers of coordinators, but the realization of institutionalized coordinative roles depends upon organizational context. Further, we find distinct patterns of robustness, with the removal of key players leading to mass isolation in specialist networks versus a gradual pattern of failure in non-specialist networks. These results suggest that organizations responding to disruptions within their usual domain of operations will be more likely to retain institutionalized roles when building emergent networks, although this increases the network's fragility in the event of the loss of one of those coordinators. Organizations responding to novel threats may reconfigure more radically, limiting vulnerability to the loss of institutionalized—but not emergent—coordinators.     

新媒体视角下廊坊市社会舆情教育与管理研究

新媒体对社会舆情具有双重影响：一方面,公众可以借此学习各种知识,关注社会发展,推动社会进步;另一方面,新媒体使日常舆论引导难度逐渐增大,政府公信力受到影响,网络信息安全面临挑战。面对此种情况,针对新媒体认识不足等突出问题,廊坊市应采取有效措施,优化社会舆论环境,建立新媒体舆情监测预警系统,科学调解控制社会舆情,拓宽公众表达渠道,促进社会政治经济健康发展。