对我国全面取消农业税的几点思考

政府全面取消农业税这一重要举措有其深刻的背景,虽然对全面取消农业税的必要性已成基本共识,但还是有人对取消农业税产生疑虑,因此要理性看待全面取消农业税。我国免征农业税后要走出“先减后升”的怪圈,免征农业税关键是要减轻农民的“灰色负担”,减免农业税后还要做好相应配套的工作。     

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。     

“省直管县”改革能否提升县级财力水平?

将“省直管县”财政体制改革作为拟自然实验,基于全国县级面板数据,利用可有效校正选择偏差问题的 PSM-DID 方法构造“反事实”状态,估计改革对县级财力水平的平均处理效应。结果显示: 改革增加了人均本级财政收入,却减少了人均转移支付水平,且下降幅度较大,致使人均财政总收入减少,表明“省直管县”改革不但无法提升,甚至会在一定程度上恶化县级财政状况。东、中部地区的平均处理效应与全国类似,上述结论具有比较好的稳健性。此外,还进行了影响机制检验,地级市与县、县与县之间的财政竞争以及省对各市、县的协调机制会在一定程度上影响财政体制改革的效果。     

我国新型农村社会养老保险经济支持能力研究

老农保的失败让人们对新农保充满期待的同时也存有几分担忧,他们担心农民的经济承受力。更怕财政不堪重负。为坚定领导层试点、推广新农保的信心和决心,加快新农保发展步伐,本文在测算新型农村社会养老保险的经济负担的基础上,对农民个人和政府两方面的经济支持能力进行分析,认为只要制度设计合理,农民个人和政府是有能力承担这部分支出的。     

Malaria in Pacific populations: seen but not heard?

Most Pacific Island countries are located in the tropics, where there is an abundance of mosquitoes with the potential to carry debilitating or life-threatening vector-borne diseases. This article examines three Melanesian countries in which malaria is endemic—Papua New Guinea, Solomon Islands and Vanuatu—but the threat posed by the spread of malaria gives the issues a broader significance to the Pacific region. After discussing the spatial distribution and prevalence of malaria in the Pacific, the article examines a number of health interventions through which people have sought to control malaria. Although the disease was nearly eradicated in the Pacific in the 1970s, it is no longer in retreat. The article concludes by examining why there are still grounds for cautious optimism, and the challenges that Pacific Island countries face in reducing the impact of malaria on their populations. There is a need for prompt and concerted action on malaria at the national, regional and international levels if the public health concerns arising from the disease are to be adequately addressed.     

Stress,strain, coping and social support for affected family members attending the National Problem Gambling Clinic,London

Aims were: to compare burden experienced by affected family members (AFMs) attending a problem gambling treatment clinic in London, England with that of AFMs affected by substance problems; to examine socio-demographic correlates of AFM burden; to evaluate change following an intervention designed for AFMs; and to test the assumption of the stress-strain-coping-support (SSCS) model that change in AFM coping is important. AFMs (N = 215) completed a gambling version of the short questionnaire for family members affected by addiction (SQFM-AA) which assesses stressful impact, symptoms of ill health, ways of coping, social support and overall burden. All received a 5-Step Method workbook, based on the SSCS model. The SQFM-AA was repeated three to six months later (n = 96). T-test analyses showed that baseline burden and related variables were comparable to those of family members affected by substance problems, were greater for wives and those living in the same household as the gambling relative, and were significantly reduced at follow-up. Regression modelling indicated the importance, for AFMs’ health, of reduced levels of engaged-emotional coping. Family members affected by gambling, some subgroups especially, experience high levels of burden. They can benefit from a model-based intervention, and coping change may be an important process.     

促进湖南科技事业发展的财政政策选择

首先分析了湖南省科技发展现状,并从财政的视角归纳出了制约湖南科技事业发展三大因素——财政科技投入总量不足、结构不合理和管理机制落后,进而着重从建立财政科技投入稳定增长和高效引导机制、调整和优化财政科技投入结构和创新财政科技投入管理机制等方面提出促进湖南省科技事业发展的若干财政政策建议。     

中国省级政府的财政支出效率研究——基于DEA方法分析

利用数据包络分析方法实证研究了2001年和2006年中国30个省级政府的财政支出效率。结果表明,中国省级政府的财政支出效率总体上有进一步提升的空间;非参数检验方法证明了财政支出效率在东部、中部和西部地区之间存在显著差异性。各省级政府应该保持适当的财政支出规模,不断优化财政支出结构,提高财政资金的使用效率;中央政府的转移支付应适当向中西部不发达省份倾斜,推行区域均衡发展战略。     

当前经济形势下财政货币政策调控的重点

现阶段我国宏观经济运行中,一方面存在着通货膨胀压力,另一方面,社会总需求结构失衡严重,消费、投资、出口之间的比例关系极为不协调。经济失衡的复杂性,使财政政策与货币政策的协调配合成为我国宏观调控面临的难题之一。因此,面对新的形势,确定当前宏观调控的重点,提高财政政策和货币政策配合的效果,通过两大政策的配合实现经济稳定增长、优化总需求结构。     

论无罪推定与刑事证明责任的分配

无罪推定作为我们司法的一项基本原则,无罪推定中所明确的证明责任,是由控诉方承担证明责任,被告方一般不承担证明责任。但在特殊的情况下,被告方也要承担证明自己无罪的责任,这与无罪推定并不矛盾。