探讨消费税改革

消费税不仅是国家组织财政收入的重要手段,还具有独特的调节功能,在体现国家奖励政策、引导消费方向、调节市场供求、缓解社会成员之间分配不均等方面发挥着越来越重要的作用.本文就消费税的调整对消费行为的影响,消费税改革的作用进行了初步探讨.     

浅谈汽车消费税改革——产生的影响及改革建议

本文对汽车消费税调整带来的影响，试图从汽车产业、汽车消费者及国家税收三个方面进行了分析阐述，最后，就汽车消费税改革提出了三方面的建议。     

我国消费税调整的利弊分析

消费税的调整能够增强消费税的调节功能，促进环境保护和资源节约，强化税收的再分配作用，全面落实科学发展观和构建节约型社会。     

小议消费税政策调整

财政部、国家税务总局联合下发通知,从2006年4月1日起,对我国现行消费税的税目、税率及相关政策进行调整,以进一步增强消费税调节功能。本文在阐明此次政策调整的基本原则的基础上,对消费税的新增税目、取消税目以及对一些税目、税率的调整等一系列内容进行了介绍。最后,从促进环境保护和节约资源以及合理引导消费和间接调节收入分配两方面解析此次消费税政策调整的重点。     

浅谈汽车消费税改革——产生的影响及改革建议

本文对汽车消费税调整带来的影响,试图从汽车产业、汽车消费者及国家税收三个方面进行了分析阐述,最后,就汽车消费税改革提出了三方面的建议。     

我国消费税调整的利敝分析

消费税的调整能够增强消费税的调节功能,促进环境保护和资源节约,强化税收的再分配作用,全面落实科学发展观和构建节约型社会.     

汽车消费税又有新“规则”

据财政部透露的信息，调整的内容最有可能是：汽车税率从目前的3％、5％、8％三档调整至1％、3％、5％、8％、10％五档。变化最大的是，排量在10L以下的税率从3％降至1％；30L以上的税率从8％上升至10％。而汽车工业协会的专家则表示，此次调整，不排除另外一种可能，即可能把排量在10L及其以下汽车的消费税税率(3％)全部取消，排量在10L至2-2L之间的税率维持5％不变，     

我国消费税调整的利弊分析

消费税的调整能够增强消费税的调节功能,促进环境保护和资源节约,强化税收的再分配作用,全面落实科学发展观和构建节约型社会。     

新消费税政策的产业影响

4月1日，新消费税登场，一石激起千层浪。 针对此次政策调整，很多企业尤其是汽车、林木产品等相关行业反应强烈，焦点无非是如何应对税收政策调整带来的成本的变化。甚至有部分企业危言耸听，以一己企业之得失叫板国家政策，实为思维短路．一叶障目，不见泰山。     

新税制下企业消费税的纳税筹划

随着经济的不断发展,市场竞争日趋激烈,企业要想在激烈的竞争环境中有所发展,不仅要提高劳动生产率,而且要想办法降低成本,通过纳税筹划的方式降低税收成本成为纳税人的必然选择.本文旨在阐述2006年消费税改革后企业如何在新税制下进行消费税的纳税筹划,减轻企业税收负担.     

对新船价格变化的若干新认识

经济学上通常通过供需关系对商品价格进行研究.通过对新船价格自身特点的分析,本文提出对新船价格的波动问题的分析不能局限于"供需规律"的观点.     

欧洲购物退税3步曲

在欧洲购物,非欧盟国家游客在同一天、同一家商店里购物,如果所购的物品不在当地使用,并于3个月内携带离境,只要到达一定的数额(各国和各城市商店的情况都略有不同,可直接询问商店的营业员)都可以申请领取购物时交付的增值税款(VAT,即 Value AddedTax)退税额一般为商品价的15%～16%,有些已打折的商品甚至会更低一些。     

Dimensions of brand-extension fit

A sizable research stream in marketing finds that a strong fit between a brand extension product and its parent brand encourages positive consumer responses. Yet this large body of literature fails to provide managers with specific practical guidance about how to create brand-extension fit for optimal results. The problem is a lack of understanding of what brand-extension fit really is, and there has been little work to address this issue by synthesizing the key dimensions of brand-extension fit. The current article addresses this gap by identifying the key constituent dimensions of brand-extension fit. This is an important topic because brand extensions are essential for business renewal and growth.We identify six dimensions of brand-extension fit: feature-based, function-based, resource-based, usage-occasion-based, market-based, and image-based fit. Each dimension addresses a different aspect of brand-extension fit and suggests ways for brand managers to create brand-extension fit. Less expected is that studies that use a strict subset of these dimensions overweight those fit dimensions that are included, and the associated estimated coefficients are biased. From a managerial perspective, counterfactual analysis also shows that reliance on a strict subset of these dimensions results in suboptimal decisions.     

Examining the effects of authenticity fit and association fit: A digital human avatar endorsement model

In recent years, the extensive use of digital human avatar (DHA) endorsement has emerged. DHA endorsement often entails the use of real products, e.g., wearing real clothes, which raises the issue of the fit between a “fake” virtual image and a real product. Whether consumers feel a positive attitude toward this kind of fit is the basis of whether DHA endorsement can be successful. Accordingly, based on cue consistency theory, we infer that consumers generate positive attitudes toward DHA endorsement when there is a fit between a DHA and a real product. We therefore developed a DHA endorsement model to explain the antecedents and consequences of avatar-product fit, decomposing fit type into authenticity fit and association fit. Two tests were used to verify this model. Their results show that authenticity fit and association fit have significant positive impacts on consumer attitudes toward DHA endorsement. Furthermore, the influences of these two paths vary by product. For hedonic products, authenticity fit has a greater impact on attitudes; for utilitarian products, association fit is a more influential factor.     

Bust prominence related to bra fit problems

Poorly fitted bras lead to physical discomfort or more serious health problems such as muscle fatigue or pain. The purpose of this study is to find the relationship of bust prominence (one aspect of size) to fit problems women perceive in their everyday bras. To investigate this relationship, this study recruited female college students and measured their bust prominence using three previously developed methods of determining bra size. A bra fit questionnaire was then administered to survey the participants' perceptions on the bras they typically wore to school or work. Results show that lack of sufficient support is the most prevailing bra fit problem among this group of young women, and participants with prominent breasts, in particular, are likely to perceive the fit problems of tight bra cups and loose bra bands. Although the convenience sample may not represent a generalization of breast shape in college women, findings related to bra fit perceptions of women will assist bra companies in designing and producing better fitting bras for female consumers with various bust prominences. Meanwhile, information related to calculated differences of chest, bust and under‐bust circumferences will help design a more practical and reliable bra classification system.     

The fit between Russian culture and compensation

Western firms that depend on Russian nationals to help operate their businesses in Russia need to find effective ways of designing compensation packages to attract, motivate, and reward these valuable employees. This article proposes that several important aspects of Russian culture should be taken into account. An overview of Russian culture and a discussion of the way it was embedded in compensation systems during the Communist period are presented as background, using Hofstede's five dimensions of culture as a framework. Two surveys of Western firms' compensation policies for Russian nationals are then discussed in light of Russian culture. The article concludes with culturally based guidelines to assist Western firms in developing effective compensation plans for Russian employees.     

新形势下加强基层思想政治工作应处理好的几个关系

新形势新任务,要求人民军队把思想政治建设抓得更加扎实有效,永葆人民军队性质、本色、作风,确保我军永远立于不败之地。基层思想政治工作是军队贯彻落实政治工作强军生命线最重要的基础工作,是对全体官兵实施思想政治教育的主阵地。必须对基层思想政治工作不断改进和创新,更好地体现思想政治工作应有的实效性。     

新形势下水利工程施工与施工安全几点建议

经过多年的施工实践,无数事例告诉我们:没有安全就没有效益,没有安全就没有大家和小家的安定,没有安全就没有社会信誉.采取合理的安全预防措施提高安全管理水平,能较好的降低安全事故的发生,保证水利工程建设的正常进行.     

新形势下水利工程施工与施工安全几点建议

经过多年的施工实践,无数事例告诉我们:没有安全就没有效益,没有安全就没有大家和小家的安定,没有安全就没有社会信誉.采取合理的安全预防措施提高安全管理水平,能较好的降低安全事故的发生,保证水利工程建设的正常进行.