Pathological demand avoidance: my thoughts on looping effects and commodification of autism

Hacking suggests autism is a human kind, and has used autism to discuss their evolution over time. Looping effects caused the autism human kind to evolve since 1995, with people identifying with the autism human kind, and the commodification of the autism human kind by the autism industry. Pathological demand avoidance (PDA) was created from the looping effects controlled by the autism industry. This has undermined autism self-advocacy by supporting the medical paradigm of the autism human kind. By refusing to engage with PDA, people of the autism human kind limit the commodification of autism; creating greater emancipation.     

Emotional reactions to daily workload: The moderating role of attachment orientations

Attachment theory provides compelling theoretical grounds to expect that attachment orientations, i.e. attachment anxiety and avoidance, influence our emotional reactions to job stressors. In spite of that fact, the role of attachment orientations in attenuating or exacerbating emotional reactions to job stressors has been ignored by organisational researchers so far. The main purpose of our diary study, therefore, was to analyse, whether attachment anxiety and avoidance moderate our daily emotional reactions to daily workload. Additional main effects of attachment orientations on daily emotional experiences were also analysed. Multilevel analyses of diary data from 340 participants revealed moderator effects of attachment avoidance. In detail, global and co-worker-specific avoidance interacted with workload in predicting negative emotions. Regarding positive emotions, co-worker-specific avoidance interacted with workload. In addition, global attachment anxiety and avoidance were positively related to negative emotional experiences at work. The negative relationship between co-worker-specific avoidance and positive emotional experiences at work was significant by trend. Taken together, current findings demonstrate attachment orientations’ contribution to our understanding of interindividual differences in daily emotional reactions to daily job stressors, and in daily work-related emotions. In sum, they suggest highly avoidant employees as a risk group in the working population.     

基于税盾效应的供应链贸易信用融资优化决策研究

针对中小企业融资困境的现实,本文基于贸易信用融资模式,引入税盾效应,建立了由单一核心供应商和单一经销商组成的含税盾的贸易信用模型,探讨有融资需求的经销商进行订货、核心供应商定价的决定策略,探究不同计息方式的价值实现和融资模式优选。通过stackbelberg博弈、比较分析和算例验证,研究发现以订货量确定为基准,融资需求出现的时点对供应链企业计息方式的选择均有影响。税法关于利息抵扣上限、贸易信用贷款利率、订货量等均影响经销商计息方式的选择,融资额度影响其订货策略;生产成本的差额、定价策略影响供应商的计息方式。     

破产程序中的税收滞纳金问题研究

在破产程序中被定位为普通债权的具有经济补偿性的税收滞纳金,存在征收率过高、征收原因过于严格、缺乏除外期间的问题。应该将税收滞纳金界定为劣后债权,降低征收率,设置除外原因、除外期间,完善征纳制度,以公平地保护普通债权人,保障国家税收利益,提高纳税意识。     

"营改增"后福建省促进现代服务业发展的财税政策优化建议

“营改增”有助于现代服务业降低税负,扩大投资和做大做强。福建省应发挥财税政策的杠杆效用,利用“营改增”契机以推动通信、科技、旅游、数字化等现代服务业发展;通过制定企业所得税、个人所得税地方优惠措施进一步降低福建现代服务业企业税负;通过灵活运用财政资金以加强现代服务业基础设施建设、引进高层次现代服务业人才、对消费型现代服务业补贴;通过成立市场化运作的现代服务业投资基金,以促进产融结合和优化升级。     

后农业税时代构建和谐社会的有效路径

农业生产进入到后农业税时代,尽管农民的权益和利益得到了保护,但隐藏在“三农”问题中的一些新的矛盾将会凸显出来,因而我们必须按照发展先进生产力的要求,不断推进农村各项改革;加强农业综合生产力建设;发展农村教育、科技、文化、卫生等各项社会事业;推进农村基层民主建设。     

论我国现行税法体系的问题与完善

税法体系是由不同形式的税法规范所构成的有机联系的统一整体。我国现行税法体系存在法律体系不完善、立法级次低、缺乏规范性等问题,完善我国税法体系需要构建税法的塔式体系结构,制定统一的“税收基本法”贯彻税收法定主义,提升主要税种的立法级次,规范税法解释权,避免税法解释政出多门等。     

我国内、外资企业所得税制的比较研究

改革开放后,企业所得税在我国得到了长足的发展,对促进经济建设和推动社会主义市场经济体制的建立发挥了重要作用。通过对内、外资企业所得税相关税制的比较研究,探讨目前所得税制的现实状况,对于完善我国税收制度,充分发挥税收的职能作用,提高国家对经济的宏观调控能力,促进现代化经济的持续、协调、健康发展具有重要意义。     

论中央与地方税权的划分

税权是国家权力在税收领域的体现,包括税收立法权、税收行政权和税收司法权三个方面的内容。税权具有可以进行纵向划分的性质,是中央与地方税权划分的必不可少的前提条件。中央与地方税收立法权划分的核心,是地方是否拥有地方税的立法权。宪法和法律的限制、司法权和民主制度的制约,可以有效防止地方税收立法权的滥用。按照不同税种的归属确定税收行政权的归属,是划分中央与地方税收行政权应当遵循的基本原则。     

建立我国水资源保护税制之构想

水资源保护税是对水资源的使用及水资源污染进行的征税,它通过价值机制促使水资源实现价值最大化从而实现水资源的有效配置。水资源保护税的设计取决于它所要达到的目标,即一定能使水资源保护税对企业和消费者的水资源消费行为和污染行为产生影响,从而实现其预定的目标。水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。