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。     

财政分权、政府竞争与企业税负

财政分权通过地方政府的税收竞争与支出竞争影响企业税负,其影响是中性的。利用沪深A股上市公司的面板数据,实证分析了财政分权对企业税负的影响,并考察了这种影响在不同性质企业间的差异。上市公司的税负整体上与财政分权程度呈U型关系,中央企业的所有权属性与企业税负没有显著关系,但地方国企与非国有企业的所有权属性与企业税负显著正相关。东、中、西部地区地方政府的竞争偏好差异,决定了财政分权程度与企业税负的U型关系。长期而言,应建立新型央地财政关系,赋予地方更多税权,合理引导地方政府间的税收竞争;短期而言,改进税制才是降低企业税负的关键。     

Seeing the system: Systemic gender knowledge to support transformational change towards gender equality in science

Scholars agree that gender inequality is systemic and that participants in gender equality interventions need knowledge on gender inequality processes. However, a detailed view on the specific characteristics of this knowledge is as yet missing. This article aims to contribute to gender equality interventions by conceptualizing and visualizing systemic gender knowledge as an important condition for transformational change. Combining gender and participatory system dynamics literature, this article first introduces the concept of systemic gender knowledge. This concept captures two main characteristics that make gender knowledge systemic: knowledge on the interaction of gender inequality processes and endogenous thinking, here implying a focus on the organization as the relevant level of analysis. In addition to this conceptual contribution, the research contributes methodologically to the gender inequality intervention literature by designing a visualization process, translating written texts into system dynamics models which enable exploration of systemic gender knowledge. Finally, the research contributes empirically by exploring the systemic gender knowledge of participants in two science research institutes of a Dutch university, finding shifts in both characteristics of systemic gender knowledge. This enables researchers to discern whether gender equality interventions lead to increases in systemic gender knowledge, thus supporting transformational change.     

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.     

Western Liberal Democracy: The Struggle of Muslims for Freedom,Equality and Dignity

The increasingly multicultural fabric of Western liberal democracies has given rise to the issue of the presence of Muslim minorities in the West, as rising hatred and hostility toward Islam and Muslims in the West undermine the three guiding principles of freedom, equality and dignity that underpin the foundation of liberal democracy, human rights and multiculturalism. Today, Muslims in the West struggle for freedom, equality and dignity to ensure their ethnocultural survival and full and equal participation within the mainstream society. Therefore, it would be quite correct to say that the endurance of liberal democracy, human rights and multiculturalism built on the Western civilization depends on the eradication of Western Islamophobia.     

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     

庄子基本思想平议

庄子发明了哲学怀疑的方法,确立了独立的精神,找到了走出乱世的端点,开启了全新的哲学探索。他以气论和“道观”的方法论发展了老子道论。“道观”是道家思维完成普遍化、客观化的重要环节。“逍遥游”捍卫存在与价值、人与自然价值、工具价值和内在价值的统一。“齐物论”建构起两行逻辑和多元认识论的立场,树立了道的胸怀和视野。如此才能平等、开放、公允地看待事物和言论的长短意义。庄子对儒家仁爱机制的反思有利于真正道德主体的确立。庄子从逻辑上对百家争鸣的终结产生了作用,庄子思想被专制法制排斥而失去社会建构的机遇是历史的遗憾。