我国政府采购自主创新政策的法律意蕴与立法路径

随着我国于2007年启动WTO项下《政府采购协定》谈判,为了进一步利用政府采购激励自主创新,推动企业成为技术创新的主体,国务院印发了《关于实施<国家中长期科学和技术发展规划纲要(2006-2020年)>若干配套政策的通知》,提出了一系列鼓励自主创新的具体政策.其中明确提出“建立财政性资金采购自主创新产品制度”,而欧盟在华商会在其2010年建议书中对“国科发计[2009]618号”文件做出强烈质疑.笔者就此对有关自主创新的政府采购立法的微观解读与宏观的立法路径进行尝试性探讨.     

服务经济发展对税收制度的要求

制度环境是发展服务经济的重要条件和保障,作为制度环境的重要组成部分,税收体制和政策环境在服务经济发展中发挥着重要作用。通过对我国服务行业税收敏感度的实证分析,以及对发达经济体促进服务经济发展税收政策的国际比较与借鉴,指出当前我国税收体制与政策存在的主要问题,提出我国促进服务经济发展的税收体制与政策的改革方向。     

企业研发费用加计扣除的国内文献综述

企业研究开发费用加计扣除对鼓励企业自主创新取得了积极的作用。文章对加计扣除政策的作用、研发费用的会计核算和税务处理、研发费用加计扣除政策实施效果及对策三个方面的国内文献进行了综述。     

东湖高新示范区研发人员的管理研究

东湖国家自主创新示范区是国家两大创新示范区之一,它的特点就是自主创新。作为创新主体的研发人员,是最具创造性的因素和最活跃的核心资源。那么如何有效地管理研发人员,成为企业发展的重点内容和人力资源管理的中心任务。本文从管理学理论研究的角度出发,通过对企业中研发人员特征和需求的分析,依据激励理论,探索了符合研发人员独特要求的激励模式,同时结合示范区的实践进行分析,以期能帮助企业更好地留住优秀人才。     

浅析我国税收流失法律控制制度

税收流失不但弱化了政府的宏观调控能力，导致了社会财富的分配不公，而且直接损害了市场公平竞争的机制，破坏了税收公平原则。如何有效地控制我国税收流失的规模已经成为我国财税界所关注的热点问题。对我国税收流失问题进行研究，离不开对我国实践中各种税收流失具体问题的分析，需要对我国现实中具体的税收流失问题进行剖析，分析我国税法对控制税收流失相关规定，并得出有现实针对性的结论和政策建议。     

环境保护税改革研究现状及法律思考

环境税的引入与运作,是我国改善生态环境和维护生态平衡的重要改革措施,但其在实际应用中还存在诸多问题。通过对环境税基础理论的解读与界定,分析对比国内外环境保护税研究现状,发现环境税征收范围狭窄、界限模糊,税收资金用途不明,税额设置过低不利于引导企业加大绿色投入升级等不足,我国环境税法律制度应当就这些不足加以完善,在环境税的征收过程中明确征收范围,合理分配环境税收资金,提高环境税税额标准,增加对企业税收优惠设计。     

中小企业员工激励体制浅析

激励体制是调动企业员工积极性的有力杠杆,在激发员工潜能和促进企业效益方面发挥着重要作用。但是,我国中小型企业在对员工的激励方面存在着很多问题,其体制并不完善,有些企业甚至并没有认识到激励体制的重要性。基于此,本文就当前我国中小型企业员工激励体制中存在的问题进行了分析,并提出了相应的对策和建议。     

小微企业税收优惠政策分析——以江苏省为例

本文结合江苏省小微企业税收优惠政策贯彻落实情况,分析了小微企业税收优惠政策执行中存在的问题及原因,并针对性地提出了完善我国小微企业税收优惠政策的具体建议,以促进小微企业健康发展。     

关于财政税收工作存在的问题及深化改革的探究

财政税收在国家收入中占有很大的比重,国家的经济建设和文化建设都需要财政税收的支持。随着我国经济的发展,企业的蓬勃兴起,我国对财政税收政策进行了大幅度调整,但是,还是有不少企业进行不法行为,他们采用制造虚假的财务报表逃税、漏税,这给国家财政部门的执法带来了很大困扰,也不利于国家汇拢财政进行经济建设。本文通过分析我国财政税收工作的现状和存在的问题,对财政税收的改革提出行之有效的建议,制定合理的财政税收政策,保障我国财政税收工作的顺利进展。     

促进残疾人就业的税收优惠政策及执行问题研究

有效解决残疾人就业是保护残疾人劳动就业权利、提高其收入水平的根本途径。给予相关市场主体一定的税收优惠,是促进残疾人就业、实现社会和谐稳定的重要政策。当前,促进残疾人就业的税收政策在实践层面还存在政策激励缺乏针对性和导向性、享受优惠政策条件门槛偏高、执法存在差异性、部门之间不协调等问题,需要进一步加以优化和完善。     

From Transition to Innovation: Policy Issues in a Knowledge-based Economy

This paper contains a general vision of the main issues on innovation policies in East European new member countries and candidate countries. It is based both on the data taken from the main European benchmarking studies on innovation perspectives, and on the direct experience of advisors who worked in East European pilot countries (Slovenia). This paper focuses on the problems arising from the encounter of European innovation policies and local culture and governance structures in these countries. This situation shows that the innovation phase, following transition, generally calls for a further tuning of EU innovation policies in these countries. In order to develop effective market spin-offs from innovation policies, greater attention should be given to triggering bottom-up policies at regional level by reducing decision-making centralism; lowering the risk of imitative and trend-oriented policies; supporting the birth of new enterprises besides backing the existing ones; developing mostly software rather than hardware policy components. All of this should fit in a general framework recognising the central role of individuals – and thus of culture, starting from entrepreneurial culture – within a knowledge-based innovation process. The recent Slovenian action plan for innovation is included as an example of a strategic plan able to spotlight these main issues.     

A formal theory approach to lawsuits and corporate deviant behavior: building a more efficient system

This paper discusses the problems in the efficient implementation of tort reform. Current, and many proposed reforms, fail to provide a Pareto optimal solution. The problems with current policies lie in the fact that they only alter the incentive structures of one actor in the tort system. A truly efficient system needs to alter incentive structures for both potential litigants and potential defendants. Using economic modeling, the paper argues that efficient tort reform can be achieved by utilizing decoupled tax incentives.     

How income and tax rates provoke cheating – An experimental investigation of tax morale

Anecdotal evidence suggests that tax morale diminishes with income and with levels of taxation. We designed an experiment that enables identification of causal effects. Subjects carry out a sequence of real effort tasks. The income earned varies with individual differences in effort (combined with variances related to skill or luck) and with the exogenously given length of the tasks. For each task, subjects privately roll a die, whose value determines the tax rate, which is then reported by subjects. This provides subjects with an incentive to cheat. Tax morale diminishes with higher effort, which might find ethical justification, but also with longer tasks, which would not. We implement treatments that vary the range of taxation. Contrary to widespread belief, participants’ tax morale is invariant to these treatments. Our findings are best explained by a psychological force that tempts rich people to cheat more. This force does not seem to be related to fairness ideals that are prominent in theories of distributional justice nor to absolute levels of taxation.     

Community Foundations in China: In Search of Identity?

This paper provides an assessment of the current state of China’s community foundation movement. We use a mixed-methods approach that combines the collection and analysis of secondary data with interview-based comparative case studies. We first present a typology, followed by an estimate of the number of existing community foundations. We then present a comparative analysis of two community foundation types (independent vs. government-affiliated). Our findings, organized around four themes, suggest the presence of dual identities among Chinese community foundations: government-led social reform and civil society-led social innovation. Although vastly outnumbered by their government-affiliated counterparts, independent community foundations are able to achieve greater strategic agility, suggesting a promising future for this new form of institutional philanthropy in China.

     

A ‘Tripadvisor’ for disability? Social enterprise and ‘digital disruption’ in Australia

ABSTRACT

We explore how social enterprises can use platform technologies to plug ‘informational gaps’ in the provision of disability services. Such gaps are made more apparent by policies promoting self-directed care as a means of giving service users more choice and control. We use a case study of a start-up social enterprise seeking to provide a TripAdvisor style service to examine the potential for social innovation to ‘disrupt’ current models of service. The case study suggests that any disruptive effects of such changes are not due to new digital technology per se, nor to novel platform business models, but rather rest in the manner in which the moral orders which justify current patterns of social disablement can be challenged by social innovation.     

城市化进程中农民工住房需求问题的研究——基于城市融入的视角

文章从农民工城市融入的视角研究如何解决城市化进程中农民工住房需求问题。英国、德国、新加坡在城市化进程的实践经验启示我们进城农民工的基本住房应该主要由政府提供。鉴于我国住房保障制度对进城农民工具有强烈的排斥性,文章建议改革我国现有的廉租房制度,将进城农民工纳入保障范围。对于可能出现的资金供给不足,可以通过加大财政投入以及制度创新来解决。     

珠三角港资企业绿色技术创新及其发展策略研究

绿色技术创新是企业获得竞争优势、实现可持续发展的必然选择。在当前的经济形势下,珠三角港资企业绿色技术创新既是国内外经济形势和自身发展的必然要求,同时也面临着巨大的发展机遇。本文以香港真明丽集团为案例,具体分析该集团绿色技术创新的途径及成效,为内地其他地区港资企业的绿色技术创新提供一些有益启示。     

The Effect of Tax Policy Choices on the Labor Market on the Perspective of Global Governance

Tax policy transition plays a very important part in global governance, not only for the public operation or social equity, but also for the labor market which is firmly related with social welfare. On the other hand, unemployment has become a serious problem in 2008. Our research focused on the influence of different tax policies on the adjustment of unemployment, and the transition between direct and indirect taxation. This paper starts with conceptual discussion of the theoretical mathematical model and empirical analysis, and finally policy suggestion. Our conclusion varies due to the initial tax policy, but briefly we suggest that direct tax is more beneficial in the job market than indirect tax.      

Venturing Jointly: Vienna's Innovation Economy

Vienna's role as Austria's largest innovative city-region depends upon many factors, of which a vibrant regional innovation system driven by joint research ventures is a key component. Between 1994 and 2002, various research groups located in the Vienna region participated in 7,334 research projects funded by the EU during the 4th and 5th Framework Programs. Organizations from this region were more likely than elsewhere in Austria to assume scientific leadership positions as project coordinators. The region specialized heavily in research concerning environment, information and communication technology, bio-technology, traffic, and general research topics. The region's most active organizations were concentrated in the city itself: universities, research organizations, small firms, and large firms were represented in a ratio of approximately 4:2:1:1. Among firms that participated, the largest ones dominated during the course of this period, although research participation by firms continually shifted more to small- and medium-sized enterprises. In terms of Austria, most research is concentrated in the about 30 most active postal-code zones, which in turn are dominated by the Vienna region. Over the full period, there is no evidence that Austrian research projects concentrated further and some types of research decentralized slightly. At the same time, the research participation of small- and medium-sized enterprises became more centralized within the Vienna region. The singular importance of stimulating further and more effective research in the Vienna region and its innovation system is obvious and these findings may be helpful in establishing policies that support key organizations, improve research infrastructure, and further stimulate the city's knowledge-generating system to ensure long-term innovation possibilities.     

The Chinese urban labor system: Prospects for reform

The international industrial relations literature has devoted little attention to the Chinese experience. Yet during the last ten years China has adopted a number of labor reforms that represent a significant departure from previous policies. This paper reviews the employment problems that motivated these reforms, describes the nature and limits of these new policies, and analyzes the effect of these reforms to date. Particular attention is devoted to reforms officially implemented in the summer of 1986 that change the “labor system” for nonprofessional workers in the largest enterprises. In theory, the reforms will increase the mobility of these workers between enterprises as well as give employers greater flexibility in making decisions about staffing and termination. The likely success of these policies is evaluated using both secondary sources and a limited survey of Chinese enterprises. The authors gratefully acknowledge the comments of Carl Riskin and Charles Hoffman on earlier versions of the paper, the financial support provided through the School of Management, SUNYAB, and the research assistance of Du Xin Xin. The authors are responsible for all remaining errors. This paper was completed while Mr. Gao was a Visiting Scholar at the School of Management, SUNYAB.