我国现行消费税制存在的问题及改革建议

2014年政府工作报告明确指出,要推动消费税改革。新一轮消费税改革呼之欲出,这既是基于我国消费水平的变化,也是顺应"营改增"的税制改革。文章对我国消费税改革历程做了一个系统的描述与归纳,从中寻找出新一轮消费税改革的出发点,分析现行消费税制存在的问题,指出其征税范围、税率、征税环节以及价内计税办法仍存在亟待解决的问题,并在此基础上提出消费税改革的建议,力求为我国消费税的完善提供切实可行的理论指导。     

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No abstract available for this article.     

Practice Wisdom on Custodial Parenting with Mental Illness: A Strengths View

ABSTRACT

Social work principles of strengths, empowerment, and consumer-centered care for persons with mental illness are currently being adapted to broader contexts. This article presents study findings on practice wisdom about custodial parents with mental illness, a potentially increasing group of consumers in light of mental health reform. The research team organized thirty-six professionals with practice experience into five focus groups. Findings reflect strengths perspective categories of resilience, social support, family functioning, self-care, and parents' positive experience of their symptoms. Implications discuss how providers who work with custodial parents and their children can apply these findings in assessments and interventions.     

“改造民族灵魂”能够统摄“二十世纪中国文学”总主题吗？——关于中国现代文学史分期问题的再思考

黄子平等人提出了＂二十世纪中国文学＂概念,这一新的文学史概念及其背后的文学史观念在学界产生了深远的影响。然而,在当下新的语境中,对这一概念有重新检视的必要。作为统摄＂二十世纪中国文学＂总主题的＂改造民族灵魂＂并不能敉平近代文学、现代文学、当代文学之间的政治、社会、文化断层,而传统文学史分期至今仍有其自身的合理性。     

清词史论纲

不到三百年的清词，名家辈出，词派纷呈。其分期，前人或“三变”或“三期”，然可商之处尚多。如果综考词风的转变、领袖词人的出现、时代风会、各类批评等诸多因素，可将清词的发展演变分为三期六段，能较明晰地把握其发展历程。     

Group Work Gets Physical: Self-Defense Class and Social Work

SUMMARY

This article examines how a self-defense class is a social work group when it incorporates basic group work principles. The ways in which stages of group development, member roles and mutual aid are used in a self-defense class will be explored. The article also highlights how a self-defense class can be a legitimate intervention for women who have been victimized.     

Intergrating Family,Group and Residential Treatment

This paper describes a multisystems approach to the treatment of institutionalized juvenile offenders from a cognitive behavioral perspective. Emphasis is placed on procedures used in the group, family and residential treatment and strategies for integrating the effects of the three treatment settings. Such treatment procedures as situational analysis, problem solving, self instructional training, modeling and other role play procedures are exemplified as they are employed in the family as well as in the group. Techniques of involving the participants and ways of transferring learning from the residential setting and the group to the family are discussed. How the treatment team coordinates these efforts and methods of training staff in this approach are also presented.     

The Purposeful Use of Performance in Groups: A New Look at the Balance of Task and Process

ABSTRACT

This paper explores the purposeful use of performance in an arts-based activity group that is rooted in social group work. It identifies the presence of three interconnected purposes: (1) a skill-acquisition purpose, (2) a performance-based purpose, and (3) a socioemotional purpose. This three-fold purpose introduces certain challenges throughout the life of the group, including the worker's negotiation of her role and the balance of task and process. The paper also discusses the benefits of the task-oriented goal of performance in the context of social group work. Illustrations from a co-ed pre-adolescent dance group are provided throughout the paper.     

世界气象组织区域培训中心发展模式探析——以南京区域培训中心为例

世界气象组织区域培训中心致力于为所在区域，尤其是发展中国家培养各类中高级气象科技人才和管理人才。世界气象组织南京区域培训中心成立20多年来，经历了起步探索、逐步成长和稳步成熟三个发展阶段，也面临着教学过程中的语言障碍、文化差异所导致的管理、经费预算等问题。未来应着重从运营、管理、发展和评估四个方面入手，形成相应的模式，实现南京区域培训中心的重大转变和升级。     

Stage-Based Computer-Delivered Interventions to Increase Condom Use in Young Men

ABSTRACT

Objectives: The aim is to examine whether adopting or increasing condom use can be influenced by psychological treatment targeting both motivational and volitional aspects, when these components are matched to the characteristics of the recipients. Method: In a randomized controlled trial, 159 heterosexual young men (intervention groups, n = 113; control condition, n = 46) were exposed to 2 computer-delivered intervention arms, 1 targeting nonintenders (n = 36; motivational intervention arm) and the other targeting intenders (n = 77; volitional intervention arm). Intention and condom use were assessed through self-report questions at 3 points in time, each 2 weeks apart. Motivational intervention involved screen content requesting decisional balance for condom use and focus on past success to trigger self-efficacy. Volitional intervention encouraged the formation of specific if-then plans, where participants were required to choose and write about the most favourable situations by means of reflection on when, where, and how to carry them out, and of thinking about strategies for obstacles that might hinder condom use. Results: Experimental nonintenders obtained higher levels of condom use intention two weeks and one month later and of reported condom use one month later than control nonintenders. Experimental intenders reported an increase in condom use in comparison with control intenders one month later. Conclusions: At a 30-day follow-up, treatment was shown to have helped nonintenders to first increase their condom use intentions and later condom use, and intenders to improve condom use behavior. A stage-based computer-delivered intervention design including motivational and volitional treatment appears to be suitable for improving condom use motivation as well as behavior after a 1-month period.