中国税制的国际竞争力研究

国际税收竞争是经济全球化发展的产物,是各国以税收为载体、以促进本国经济增长为目的的竞争,其实质是经济竞争。在此,基于国际税收竞争视角,重点对中国税制的国际竞争力进行评析,分析表明中国税制具有一定的国际竞争力,但诸多方面仍有待完善。在此基础上,借鉴国际经验建立具有竞争性的中国税制,确定合理的宏观税负水平,同时还需加强"税收文化"的建设,建立国际税收协调机制,以应对日益激烈的国际税收竞争。     

茂名滨海新区招商企业类型对地方税收贡献问题研究

从茂名滨海新区发展的基本情况及经济发展趋势入手,广泛收集相关的税收资料,进行分类整理,按照企业类型运用趋势、对比等分析方法,分析不同企业类型的税收对地方税收总收入贡献的影响,最后得出结论并提出相关建议。     

个税递延型养老保险的可行性研究——以北京市为例

随着我国人口老龄化步伐的加快,社会基本养老保险和企业年金已经不能充分满足全社会老年人的生活消费。本文以北京市为特例,通过对北京市的老龄化现状进行分析,说明个税递延型养老保险在北京市实施的必要性。再通过对市政府财力及北京市的独特优势进行分析,说明北京市具备实行个税递延型养老保险的条件,并对这类保险方案提出了制度构想。     

基于社会网络下的企业客户获取策略研究

现代企业及其客户处在复杂的市场社会网络之中,这为企业客户获取提供了研究领域和策略。本文首先对社会网络理论进行了阐述,并在此基础上提出了企业利用社会网络理论进行客户获取的重要性,最后提出了企业利用社会网络理论进行客户获取的一些可行策略。     

基于社会网络下的企业客户获取策略研究

现代企业及其客户处在复杂的市场社会网络之中,这为企业客户获取提供了研究领域和策略。本文首先对社会网络理论进行了阐述,并在此基础上提出了企业利用社会网络理论进行客户获取的重要性,最后提出了企业利用社会网络理论进行客户获取的一些可行策略。     

网上模拟报税在税务专业实践教学中的应用初探

网上模拟报税是培养了学生实际纳税申报能力的一种重要的实践教学手段,构建先进、科学的电子报税教学系统是培养学生网上报税能力的物质保障,而网上模拟报税的教学设计能够使教学效果更加显著.     

Exploring the Influence of Leisure on Adjustment: Development of the Leisure and Spinal Cord Injury Adjustment Model

While recent studies have demonstrated the significance of leisure in the initial phases of spinal cord injury (SCI) rehabilitation, the impact of leisure experience on adjustment and the dynamics of that influence have yet to be adequately clarified. Development of skills to effectively manage leisure becomes critical in the community reintegration process, especially for those who are at risk for poor social and psychological adjustment after injury. Although leisure activities may contribute to well-being among individuals with SCI, the lack of understanding of the dynamics of that influence offers little direction for selection of activity alternatives and design of leisure interventions. This study attempted to answer the following research questions: (1) Does leisure engagement influence the adjustment of individuals with SCI? (2) If leisure engagement does influence adjustment, what influence do variations in leisure activity have on the adjustment of individuals with SCI? (3) Does social support mediate the influence of leisure on adjustment of individuals with SCI? The leisure and SCI adjustment model was constructed to provide one possible explanation of the influence of leisure on the adjustment of individuals with SCI. The model proposed that: (a) leisure engagement has a direct influence on the adjustment of individuals with SCI and (b) leisure engagement has an indirect influence on adjustment to SCI through the promotion of social support. Results from structural equation modeling confirmed that the leisure and SCI adjustment model was an "acceptable" fit to data but left a sufficiently large amount of unexplained variance to suggest the need for further examination of alternative models of SCI adjustment. The use of multiple regression and bivariate correlations suggested that diversity, frequency, and intensity of leisure engagement were associated with the adjustment of individuals with SCI.     

Applying Interpretive Structural Modeling to the Planning of a Sequence of Marketing Strategies: A Case Study of the Architectural Tourism in Taiwan

Architectural tourism, the popular activity of visiting traditional buildings primarily for seeing and enjoying their architecture, offers opportunities for tourism industry. This study is focused on developing marketing strategies for architectural tourism in Taiwanese context. As a result of rapid development in Taiwan with the increasing population and higher residential density, most of the old houses in Taiwan have been replaced by the modern buildings. Despite this irreversible development, the remaining old styles can generate fresh business opportunities in the new age through adequate planning. Therefore, this study will use literature reviews and Interpretive Structural Modeling in order to determine an effective and scientific decision-making process to help develop marketing strategies for this sector. It will also be used as a reference for future researchers and as a benchmarking object for the other countries facing similar challenges.     

On break-even correlation: the way to price structured credit derivatives by replication

We consider the pricing of European-style structured credit pay-off under the Gaussian Copula Model (GCM). When no sudden jump-to-default events occur, the perfect replication of these pay-offs under the GCM is obtained if and only if the underlying single-name credit spreads follow a particular family of dynamics and if the pricing parameters are given by so-called ‘break-even’ correlations. We exhibit a class of Merton-style models that are consistent with this result. We calculate break-even correlations explicitly to price nth-to-default baskets under the GCM. Finally, we illustrate the usefulness of this concept as a relative-value tool.     

税负归宿问题研究趋势与展望

从西方财政学的视角来看,要确定某项税收的归宿到底有多少,是一个非常复杂和困难的问题,也正因为如此,在西方财政学及公共经济学领域,税负归宿理论的研究一直吸引着众多学者为之付出不懈的努力,本文对西方各大学派的税负归宿（Incidence Tax）思想进行了梳理和总结。在此基础上,对我国近年来的税负归宿理论思想进行分析,通过国内外对比研究,揭示国内研究的局限性,并在此基础上提出研究展望。