对太平天国婚姻家庭制度的剖析

婚姻家庭制度在太平天国颁发的一系列政策和法令中占有突出的地位,对其利弊进行实事求是的分析也就显得至关重要。该文拟就男女平等的主张、婚姻制度的改革、严别男行女行、封建婚姻陈规陋习的"回归",这四个方面进行剖析。     

论高等教育产业化与教育机会均等

教育机会均等与教育产业化,二者是目的与手段的关系、是公平与效率的关系.教育产业化带来的是教育效率的提高,同时也有利于教育机会均等的实现.而追求教育机会均等,离开教育的发展和教育运行效率的提高也是很难实现的.因此,只要我们正确认识二者的关系,并充分发挥政府的宏观调控职能,教育产业化必将在实现高等教育入校机会均等、高等教育机会均等及高等教育过程结果均等方面产生积极的作用.     

完善我国个人所得税制的思考

个人所得税是调节国家与个人利益分配关系的重要杠杆,随着我国经济的快速发展、居民收入水平的大幅提高,个人所得税将是一项最有前途、最有发展潜力的税种。但我国个人所得税政策不尽人意,执行起来既失公平,又欠效率。文章分析了我国个人所得税制存在的问题,提出了相应的对策。     

中小企业税务筹划探析

税收作为国家宏观经济调控的手段,调控作用愈来愈明显,为企业税务筹划提供了施展的空间,尽管中小企业税务筹划的主观愿望是为减轻税负,客观上却促进了中小企业在国家税收杠杆引导下,走优化产业的道路,反过来,对完善税法又起到了促进作用。使中小企业正视税务筹划、区分偷税、漏税以正确选择合法的税务筹划方法。     

我国构建数字经济税收法律制度的现时难题和优化路径

传统税收法律制度在对数字经济企业实施税收征管时存在征管依据缺失、征管技术落后等不足,进而诱发税基侵蚀和利润转移问题,导致无法对数字经济进行充分有效的征管。各国对数字经济的利益诉求不同,使得在国际层面具备广泛共识的数字税方案难以达成。从国内层面来看,我国对于数字经济的税收征管仍旧依靠传统税收模式进行,并未将数字税作为独立税种在法律上予以确认。这种税收模式在数字经济持续发展的当下已经无法满足数字经济税收征管的现实需要。对于当前中国构建数字经济税收法律制度的路径,可以通过升级数字税收监管技术、发挥数字经济平台的监管作用和加强国际税收合作等手段进行优化,并积极参与和推进具有广泛共识的国际数字税收法律规则的制订。     

Doing business or leading care work? Intersections of gender,ethnicity and profession in home care entrepreneurship in Sweden

This article critically explores assumptions underpinning Swedish elder care policies that the introduction of market practices in publicly funded eldercare services advances women's entrepreneurship. We argue that gendered privileges and disadvantages are being recreated on tax‐funded home care markets; furthermore, gendered inequalities intersect with ethnicity and profession in the management of small‐scale care companies' dealings with authorities governing home care services and standards for home care work. However, we find that the salience of categories depends on the context in which they emerge. While gender and profession are dominant in management, gender and ethnicity influence interactions with authorities. Only in standards for home care work do all categories simultaneously shape the business approaches of care entrepreneurs. Our analysis, based on data on size and growth of home care companies and interviews with small‐scale care entrepreneurs, suggests that regulations and practices privilege big companies and care entrepreneurs who echo the white, masculine gendering of entrepreneurship as ‘doing business' and disadvantage small‐scale entrepreneurs focusing on leading care work to produce quality care.     

Parents’ perspectives of social support and social cohesion in urban contexts of diversity

Although provisions for young children are increasingly considered as ideal places to foster an inclusive and socially just society by embracing issues of social support and social cohesion, there is no in-depth understanding of the role these provisions can play in enabling supportive and cohesive encounters in contexts of diversity. Even more striking is the absence of parents’ voices in this discussion. Based on an analysis of qualitative interviews with 18 parents who use childcare services in urban contexts of diversity, our findings show the relevance of ephemeral contacts with diverse people that could offer bridging opportunities in terms of social connectedness to familiarise within diversity while decoding the other in urban contexts of diversity. However, neither bonding nor bridging contacts appear as self-evident. Our research shows that the role of childcare services might be vital in creating light and temporal communities as the prerequisite for social cohesion to flourish, in both individual as well as collective dimensions.     

Gender,work, and childcare in Kazakhstan,Mongolia, and Russia

The current study seeks to understand the nature of gender relations within a post‐Soviet welfare model in Kazakhstan, Mongolia, and Russia. On the basis of the analysis of key labour market indicators, parental leave, and childcare policies, it finds that the welfare models in the three countries are hybrid, and neither authoritarianism in Kazakhstan and Russia nor democracy in Mongolia lead to substantive gender equality outcomes. Persistent gender inequality in these countries is underpinned by the neo‐liberal approach to welfare provision, conservative social norms, and limited agency of civil society to influence the policy agenda. Nonetheless, these states have distributed to the population with an emphasis on working mothers, and this policy choice has been driven by economic, demographic, and political considerations, which ultimately serve to support, rather than transform, the patriarchal power structure in these societies.     

中国教育资源市场化与个体选择：初中课外补习效应异质性探究

本文在中国教育资源市场化的背景下,探究了初中课外补习对学业成绩的效应异质性及其对教育公平的启示。通过分析“中国教育追踪调查”（CEPS）的数据发现,从同质性效应来看,参加课外补习对于提升初中生学习成绩没有显著影响,但参与课外补习的倾向性影响其效应异质性。课外补习有助于提高倾向性处于中间水平学生的学习成绩,表明课外补习受益学生大多来自学习成绩中等的普通工薪家庭。对于倾向性较低的大多数相对弱势的家庭和倾向性较高的少数优势家庭而言,课外补习对学业成绩的作用微乎其微。研究表明,中国教育领域的市场化变革和相关政策的制定需要考虑个体教育选择的复杂性及其对教育公平所造成的深刻影响。     

个人独资企业、合伙企业纳税义务主体的思考

探讨了我国内资企业所得税法纳税主体 ,在结合国情并参考国外立法先例的基础上 ,提出新的分类意见。个人独资企业、个人合伙企业按个人所得税法纳税 ;在现阶段 ,对各类合伙企业 (商合伙 )确认为公司 (或法人 )所得税的纳税义务人比较合适