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301.
完善税收体制建设既是税收公平原则的体现,又是调节收入分配手段的保障.文章基于不违反税法规定前提下,结合高校教师薪酬发放特点,分析年终一次性奖金不同发放方式所产生的税负,指出合理的纳税筹划方法,为减轻高校教师税收负担,实现收益最大化提供有力保障. 相似文献
302.
South Africa is a country of diverse cultures, languages, beliefs and backgrounds. It is conceivable that these different population groups may have differing perceptions of taxation resulting from their cultural backgrounds or even their political and social histories. These perceptions may, in turn, influence their attitudes towards tax compliance. It is, therefore, argued that in order to change taxpaying behaviour, perceptions must be first be identified, and then influenced in a positive way towards tax compliance. 相似文献
303.
Helen Hodgson 《The Australian journal of social issues》2008,43(4):601-614
One of the core issues taken into account in tax transfer systems is the family circumstances of a particular recipient. Family tax transfer payments may be delivered through either the tax or the welfare system. However, the fundamental requirement is that there is a family, maintaining children. The concept of what is a family is a social rather than a legal construct. While marriage and spouse have legal definitions, family structures evolve and change over time. In this paper I explore the concept of family as it is used in the Australian income tax and welfare legislation. I consider the impact of the legislative construct of family on the entitlements to tax credits, and whether the definition of family is appropriate to ensure that the benefits improve the equity of the taxation system, and properly reflect the structure of the contemporary family unit. 相似文献
304.
高中良 《郑州航空工业管理学院学报(社会科学版)》2001,20(2):32-35
通货紧缩是指一般物价指数下降并伴有失业的经济失衡现象,其货币经济根源在于货币供给小于货币需求;其实质经济的表面原因在于总供给大于总需求,深层次原因则在于成本的推进和经济结构方面.治理通货紧缩的措施应综合各种理论政策主张之长. 相似文献
305.
Framing of information on the use of public finances, regulatory fit of recipients and tax compliance 总被引:1,自引:0,他引:1
Marianne Holler Erik Hoelzl Erich Kirchler Susanne Leder Lucia Mannetti 《Journal of Economic Psychology》2008,29(4):597-611
Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients’ regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients’ regulatory focus. 相似文献
306.
In recent years, many vaccines have been developed for the prevention of a variety of diseases. Although the primary objective of vaccination is to prevent disease, vaccination can also reduce the severity of disease in those individuals who develop breakthrough disease. Observations of apparent mitigation of breakthrough disease in vaccine recipients have been reported for a number of vaccine‐preventable diseases such as Herpes Zoster, Influenza, Rotavirus, and Pertussis. The burden‐of‐illness (BOI) score was developed to incorporate the incidence of disease as well as the severity and duration of disease. A severity‐of‐illness score S > 0 is assigned to individuals who develop disease and a score of 0 is assigned to uninfected individuals. In this article, we derive the vaccine efficacy statistic (which is the standard statistic for presenting efficacy outcomes in vaccine clinical trials) based on BOI scores, and we extend the method to adjust for baseline covariates. Also, we illustrate it with data from a clinical trial in which the efficacy of a Herpes Zoster vaccine was evaluated. 相似文献
307.
对行政诉讼举证责任分配理论的再思考 总被引:3,自引:0,他引:3
行政诉讼举证责任分配是行政程序证明责任的延续和再现 ,其基本的标准为 :诉讼的提起 ,要求原告应首先负推进的责任 ;在行政诉讼程序中主张权利成立的一方在行政诉讼中仍要对权利成立要件负举证责任 ,另一方对所主张的权利妨害要件或者权利消灭要件负举证责任。但是 ,上述分配规则如果在特定的情境中产生不合理、违背行政诉讼目的的结果时 ,就必须结合行政诉讼属性来做个别的调整和分配 相似文献
308.
以重庆市国民经济含税量低为切入点,分析1997年以来重庆市税收负担的水平和整体走势,剖析影响本地区税收负担的经济因素,得出重庆市当前的宏观税负水平与经济增长基本适应的结论。 相似文献
309.
叶文辉 《北京科技大学学报(社会科学版)》2003,19(2):67-71
西部地方政府事权与财权的不均衡导致微观经济主体沉重的税费负担,经济剩余空间被挤压。因此,中央政府应通过制度援助和财政援助,为西部经济起飞创造休养生息、轻徭薄赋的社会经济环境,降低民众承担的公共服务、公共品供给价格。 相似文献
310.
严奉江 《湖北民族学院学报(哲学社会科学版)》2004,22(1):55-58
针对湖北省建始县邺州镇农村税费改革的具体情况及其成果,分析其税费改革中存在的一些不足之处,提出了解决问题的方法,便于农村税费改革更好地推行,能够切实减轻农民负担,加快农村经济的发展. 相似文献