完善我国股票期权税收制度的政策建议

随着股票期权制度在我国的发展,要想在我国上市公司实行完全意义上的股票期权计划,需要积极促进<公司法>、<证券法>等一系列法律法规的修改和完善,为股票期权的远景打下良好的基础,同时也不能坐等机会,在现有的法律法规和政策框架下,通过学习借鉴国外的最新经验,结合我国目前企业所得税制的现状,大胆策略地推进这项制度的实施.在遵循对股票期权征税原则的前提下,根据既加强税收征管,又减轻纳税人税负的精神,重新审视我国股票期权的税务处理法则,对我国股份公司实施的股票期权计划所涉及的税收政策和征管问题做出专门的、统一的税收规定.     

经济体制转轨时期个人收入分配税收调控

文章认为我国经济转轨时期个人收入分配税收调控应采取“稳妥型”税制改革政策取向。文章从收入分配制改革的内在因素、调控的外部问题分析入手 ,对完善现行个人所得税制度 ,拓展税收调控体系功能、建立现代税收征管体制框架 ,加快税收征收的外部环境进行论述。     

关于税收信息化建设的若干思考

知识经济正将我们从旧的传统观念引入到新的信息时代 ,高新技术的迅猛发展 ,信息产业的不断壮大 ,以及电子商务的普及运用 ,要求税收征管应积极利用各种计算机设备、通讯网络技术等现代化手段 ,实现税收工作各个环节处理的自动化 ,建成以提高征管的科技含量、税务管理质量和效率为主要内容的税务管理信息系统。     

论个税调节作用中的公平性

个人收入所得税从性质上来说是一种收入调节税。在实践中,个税调节作用的公平性还存在不少问题,如贫富倒挂、税收流失和税负不均等。产生这些问题的主要原因是现有的分类所得税制度存在弊端、收入多样化难以监控以及家庭税负不均。应当采用分类综合的征管模式,加强税源监控,严格执法制度,并借鉴国外的申报方法,从而实现个税调节的公平性。     

论新形势下的地税发展对策

当前,地方税收工作面临新的挑战和机遇。地税战线应认清形势,抓住机遇,增强依法治税意识,提升税收执法水平;深化征管改革,提高税收征管水平;加快税收信息化建设,提高税收工作的科技含量,从而全面推进地税事业的发展。     

WTO透明度原则与我国税收征管改革

我国的税收征管工作要充分体现WTO协议所要求的透明度原则,要做到公正、公开、统一、合理。这对中国的税收征管水平、技术水平、服务水平提出了更高要求。因此必须进行税收征管改革,加大税收依法行政的透明度和依法治税的力度。     

税收优化理论研究--税收征管模式的理性优化与现实选择

随着市场经济体制完善以及宏观经济调控手段的完备,现行税收征管模式存在的问题与弊端愈来愈明显,客观辩证地看待现行税收征管模式,对进一步完善税收征管体制、强化依法治税、实现税制的优化等具有重要的意义。本文主要探讨了税收征管模式的理性优化及现实选择。     

宏观税赋调整的策略

宏观税收负担总水平代表着政府对社会财富的占有程度以及对社会资源配置的利用度,它是财政政策的核心问题。从收入分析角度和资源配置角度分析,我国的宏观税赋应在9.18%~23.15%区间。我国目前预算内税收低于发展中国家的平均值,实际宏观税赋却明显偏高。因此,应采取缩费归税,裁冗员、精机构,进一步完善税制,健全税收征管等措施,合理调整宏观税赋,健全适应社会主义市场经济体制的宏观税赋体系。     

基于“房住不炒”的房地产税体系优化研究

“房住不炒”是党中央对房地产调控政策的重新定位,具有重大的理论和现实意义。税收是调控经济运行的重要杠杠,房地产业的健康发展离不开房地产税的有效调节,而房地产税的有效调节有赖于科学的税收制度设计和高效的征管水平。由于现行房地产税制度缺陷,影响了税收调节功能的发挥,引发了一系列问题。因此,应推进房地产税改革,优化房地产税体系。     

浅谈我国电子商务的发展现状与趋势

伴随信息服务业的飞速发展,电子商务现在已成为很多国家和各大公司争夺的焦点.我国的电子商务也呈现出迅猛发展的态势.研究我国电子商务的发展现状、探讨其发展趋势、制定实施恰当的政策措施,变得十分迫切.我国在电子商务的安全性、管理、搜索功能、费用支出、合同法律、税收等方面都还存在一些问题,应针对这些问题,做好电子商务的发展规划和宏观指导,加强基础设施建设,加强电子商务宣传和人才培养,加强政府的示范和引导.我国电子商务在发展趋势上将向纵深化、个性化、专业化、国际化、区域化、融合化发展.     

Considering Improvisation: Play,Transitional Space,and Discovery

This article explores the concept of improvisation in the therapeutic setting as a complex construction when elaborated in the idiom of jazz music. A composite clinical case is offered that illustrates an impasse and how improvisational thinking offers a way forward. Improvisation has recently been conceptualized through the metaphor of theater improvisation, dance, and rhythm. The therapeutic hour is considered an improvisational dialogue with the main theme (melody) and counter melodies, and harmonic possibilities that underlie the rhythmic pulse of the hour. Improvisation requires a reflective/interpretive process that draws on patterns, structures, and experiences reformulated in the relational field of the participants. The client initiates the call and response pattern, from which improvisation emerges as a mutual process of discovery. A more relaxed, receptive, and reflective posture extends Winnicott’s 1971 notion of play to integrate classic understanding and relational interaction.     

Objective Tests versus Subjective tests

objective test has only one correct answer, while subjective test has a range of possible answers. Because of this feature, reliability will not be difficult to achieve in the marking of the objective item, while the marking of the subjective items is reliable. On the whole, a good test must contain both subjective and objective test items.     

Comments on the National College English Test

College English Test is an important national test for Chinese college students, this paper introduces the distribution of scores, time of examination, and analyses the four parts in CET ,such as listening comprehension, reading comprehension, integrated testing, and writing based on testing theories.     

Abstracts of theses: Smith College School for Social Work,July 1954

Abstract

Many clients relate in ways that elicit emotional responses in practitioners and may also feel pressure to intervene when appropriate action is not yet clear. Practitioners must develop sufficient self-awareness so their own reactions do not interfere with the work they do with clients. Educators exhort their students to be self-aware, but locating methods that foster the capacity can be difficult. Infant observation is an elegant training model that helps to develop self-awareness. The method described here makes use of regular observation, supportive small groups, and repeated detailed examination of what is seen in training both generalist and specialized practitioners. It has become a prototype for the observational study of several kinds of specific populations. Because it attends to people in their own environments and demonstrates a flexible, reflective, multi-modal manner of information-gathering, infant observation is particularly useful in the education of social work practitioners.     

India's Mahatma Gandhi National Rural Employment Act: Assessing the quality of access and adequacy of benefits in MGNREGS public works

The extension of social protection to all has become a central policy objective, both nationally and internationally. A considerable number of middle‐ and low‐income countries have undertaken substantial efforts to extend social protection, while the international community reaffirmed its commitment to the extension of social protection through the adoption of the ILO Recommendation concerning National Floors of Social Protection, No. 202 (2012). This article reviews the legal provisions and the implementation of the Indian Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), legislated in 2005, and does so in the light of the more recent provisions of ILO Recommendation No. 202. Since its introduction ten years ago, MGNREGA has provided a source of income to rural workers, increased wage rates, achieved high female participation rates and created durable assets. India's local governance bodies, Panchayati Raj Institutions (PRI), have been empowered and involved in the processes of planning and monitoring. However, despite successes, there have been considerable shortcomings in implementation. This article highlights two central themes: first, the innovative policy framework of the Act, which brings together rights‐based entitlements, demand‐driven employment, and citizen‐centred monitoring. Second, it assesses the accessibility and adequacy of benefits in the implementation of MGNREGA. We conclude that MGNREGA offers potential for South‐South learning, both in terms of policy‐design and implementation.     

The gender gap in pensions in Latin America

Lower female lifetime labour market participation rates, greater interruptions during their working lives, and wage gaps contribute to create gender gaps in pensions at the time of retirement. The design of social security systems may reinforce or attenuate these gaps. This article provides new evidence on gender gaps in access to pensions and in pension income in four Southern Cone countries in Latin America and analyses their evolution between 2000 and 2013, showing significant improvements in both gaps, with differential patterns by countries. The decrease in the gender gap in pension income has been particularly significant in Argentina and Brazil. In both cases, the largest increases in pension values during the period correspond to the lowest income percentiles, where women are overrepresented. The application of redistributive policies in these countries, aimed at reducing poverty and inequality but not necessarily focused on gender equity, has had positive and probably unintended consequences in terms of reduction in gender gaps in pensions.     

From “Either‐Or” to “When and How”: A Context‐Dependent Model of Culture in Action

In this article, I outline a framework for the sociological study of culture that connects three intertwined elements of human culture (cultural motivations, resources, and meanings) and demonstrates the concrete contexts under which each most critically influences actions and their subsequent outcomes. In contrast to models that cast motivations, resources, and meanings as competing explanations of how culture affects action, I argue that these are fundamental constituent elements of culture that are inseparable, interdependent, and simultaneously operative. Which element provides the strongest link to action, and how this link operates, must be understood as a function of the actor's position within wider social contexts. I argue that on average motivations have the most discernable link to action within a social strata, cultural resources provide the strongest link across strata, and meanings have the greatest direct influence when codified and sanctioned. I then offer a reframing and synthesis that reintegrates previously “competing” theories of culture into a more holistic context‐dependent model of culture in action. Finally, I use evidence from prior empirical research, as well as new data from an ongoing ethnographic study of health behaviors among the aged, to show how various elements of culture are concretely linked to action in eight different social contexts. In doing so, I provide a roadmap for the transition out of the “either‐or” logic underlying much of cultural theory and reemphasize the importance of the classical sociological concern for “when” and “how” various aspects of culture influence action and outcomes in concrete social contexts.     

Is subsidiarity a conditio sine qua non for sustainability?

This paper argues that subsidiarity is a condicio sine qua non for sustainability. Through the complexity paradigm, the paper provides a historical reconstruction of both concepts to the end of elucidating their interdependence. The main thesis is that subsidiarity to sustainability is what self-organisation is to emergence. The paper ends with a sketch of future global governance structures based on a subsidiarity where cities take the lead on sustainability.     

Global employment and decent jobs, 2010–2030: The forces of demography and automation

Globally, an estimated 734 million jobs will be required between 2010 and 2030 to accommodate recent and ongoing demographic shifts, account for plausible changes in labour force participation rates, and achieve target unemployment rates of at or below 4 per cent for adults and at or below 8 per cent for youth. The facts that most new jobs will be required in countries where “decent” jobs are less prevalent and workers in many occupations are increasingly subject to risks of automation further compound the challenge of job creation, which is already quite sizable in historical perspective. Failure to create the jobs that are needed through 2030 would put currently operative social security systems under pressure and undermine efforts to guarantee the national social protection floors enshrined in the Sustainable Development Goals (SDGs).