论电子商务对税收的冲击

针对迅速崛起的电子商务的特点深入分析电子商务对税收各个方面的冲击和影响 ,提出加大对电子商务征税力度的有关建议 ,对完善电子商务征税有积极意义。     

当前经济欠发达地区村级组织运转经费问题探讨——以苏北H镇为例

当前经济欠发达地区村级组织运转存在着严重的经费匮乏问题。这一问题的出现,与农村经济发展的现实有关,与村级组织的管理体制有关,与农村税费改革制度有关,也与“城乡分割”的二元体制有关。在此基础之上,本文提出可以从深化并完善农村税费改革制度、发展村级经济、严格规范各项收支、合理划分镇村事权、加大国家财政对农村的投入等方面做出努力,缓解和改善村级组织运转经费匮乏问题。     

In search of message design best practices: The Silver Anvil Award winners archive

We investigated specific award-winning public relations efforts to derive best practices that bridge industry practices with academic research and pedagogy. The data for this project were the winning entries for the annual Public Relations Society of America's (PRSA) Silver Anvil Award, which is considered the top award recognizing excellence in public relations. We found, however, that the archive of award winners does not provide sufficiently definitive information about what defines any public relations discourse genre or why any genre as used is “excellent.” This archival research provides us with a key rationale for employing rhetorical, narrative, and linguistic theories prospectively to guide public relations message design and planning, theories which hitherto have been used to judge campaigns post hoc or retrospectively.     

The Political Economy of Social Insurance: Towards a Fiscal‐Centred Framework

This article draws attention to social insurance (SI) as a revenue raising institution, and explores the potential merits of drawing on new fiscal sociology for studying the development of SI systems. This is done by revisiting previous research conducted in Germany, the USA, Finland and Israel and by offering a new reading of their findings. The reviewed cases support two interlocking claims drawn from new fiscal sociology to the study of SI. The first is that state actors may perceive SI as an extraction instrument and employ it to advance fiscal and/or economic interests other than covering the costs of SI schemes. The second is that the design and management of contribution policies for such purposes may have substantial ramifications for the development of SI schemes. In addition, while current understandings tend to associate fiscal concerns with welfare state retrenchment, this article shows that they can also play a major role in driving welfare state expansion.     

明代重赋出于政治原因说

明代江南苏州、松江等地的田赋负担十分沉重,这是明史和中国经济史中的一大问题。明清以来,对明代苏松重赋问题的原因论述极多,但众说纷坛,莫衷一是。其实,明代除江南地区外,明代江西、陕西等地也出现了重赋现象。通盘考察明代的几个重赋区可以发现,这些地区虽自然、经济社会条件大相径庭,但共同的一点是元末明初皆为朱元璋的敌对势力所占领,他们曾与明军相抗衡,这正是这些地区遭到朱元璋重赋政策惩罚的原因。     

“课归商办”：析论陶澍整饬两淮盐务的主张和实践

“课归场灶”与“课归商办”代表了清代处理盐法主体关系的两种相向立场。陶澍力主后者并努力践行,虽总体并不成功,但其意义主要在于对“课归商办”的确认,在于对清初以来盐法动荡的某种稳定。在这个意义上说,陶澍在两淮的盐法主张和实践具有“变法”和“改革”的内涵。     

Revenue Mobilisation in Sub‐Saharan Africa: Challenges from Globalisation I – Trade Reform

This is the first of two articles evaluating the nature and extent of, and possible responses to, two of the central challenges that globalisation poses for revenue mobilisation in sub‐Saharan Africa: trade liberalisation, and corporate tax competition. Both articles use a new dataset with the features needed to address these issues meaningfully: a disentangling of tariff from commodity tax revenue, and a distinction between resource‐related and other revenues. This first article describes that dataset, and provides a broad picture of revenue developments in the region between 1980 and 2005. Countries’ experiences have varied, but the overall picture is of non‐resource revenues having been essentially stagnant. Within this, however, and with exceptions, reductions in trade tax revenue have been largely offset by increased revenue from domestic sources.     

飞秒化学与盐类水解反应机理的假设

以飞秒化学思想为指导,以酸碱质子理论为依据,探索盐类水解反应的机理,有助于建立盐类水解的新概念。     

统筹城乡经济社会发展新模式的绩效与不足——以厦门市同安区“金包银”工程为例

厦门市“金包银”工程在促进工业化、农村就地城市化的同时，还在一定程度上确保了农民失地不失业、不失收，实不失为统筹城乡经济社会发展的一种新模式。但尚处于探索之中的新模式仍不可避免在“银里”改造、“金边”管理、园区内配套的教育设施、服务设施规划布局等方面留下“后遗症”。为此，要有针对性地通过加快工业集中区内公共配套设施建设、创新管理机制、加大政策扶持力度等有效途径予以完善，最大限度地增扩该模式的绩效。     

饲料中食盐快速测定法与标准法的对比试验

本试验采用国标法（GB6439-86）及快速测定法来测定饲料和单一饲料中氯化物的含量。结果表明：快速法测值普遍比标准法高，并且饲料中盐分含量越高，两值越接近。快速法操作简便，两个平行样的偏差较小；标准法操作烦琐，操作本身又易使结果偏低。故快速法在生产中应用具有一定意义。