公允价值的引入对投资性房地产核算的税务影响

新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。     

中国社会保障税税制设计的探讨——基于企业增值税代替工资总额为税基的税制设计构想

对于中国社会保障税税制的设计，以企业增值税代替现行的工资总额为税基，把“增值税”作为社会统筹部分的社会保障税税基；在提出中国社会保障税设计应遵循的原则基础上，进行社会保险税税制要素设计的若干构想；最后，分析以“增值税”为税基可能出现的问题及其完善。     

The Tax‐smoothing Hypothesis: Evidence from Sweden, 1952–1999

This paper tests Barro's (1979) tax‐smoothing hypothesis using Swedish central government data for the period 1952–1999. According to the tax‐smoothing hypothesis, the government sets the budget surplus equal to expected changes in government expenditure. When expenditure is expected to increase, the government runs a budget surplus, and when expenditure is expected to fall, the government runs a budget deficit. The empirical evidence suggests that the model provides a useful benchmark and that tax‐smoothing behavior can explain about 60 percent of the variability in the Swedish central government budget surplus.     

搞好中小城市绿化建设的几点思考

作者根据自身的实践 ,认为中小城市绿化建设应树立四种意识 :一是树立“规划见绿”理念 ,对城市绿化也要编制总体规划和详细规划 ,并构思布局一批特色绿化工程 ;二要强化“空间绿化”意识 ,以城市道路轴线 ,构建绿化网络 ,扩展绿色绿量 ;三要树立“精品绿化”意识 ,提高绿化质量 ,打造草坪、花坛、公园、街道等名牌 ,四要树立“市场经营”意识 ,建立起多元联动、全社会参与的城市绿化投融资新机制。     

基于改进技术接受模型的ERP系统实施方案研究

为了解决ERP系统实施过程中的诸多管理问题,引入了技术接受模型,分析了其心理学基础并做了改进。在此基础上提出了系统实施的原型方案,为企业顺利实施ERP系统提供新的思路和方法。     

基于制造业ERP构建企业多层数据仓库

文章针对目前制造业ERP在决策支持方面的不足,提出了基于制造业ERP构建由标准数据仓库、多维数据库和数据挖掘库等组成的企业多层数据仓库体系框架,阐述了该体系框架的构建方法和过程,并分析了一个应用实例。     

从《中华人民共和国物权法(草案)》谈城乡规划及其管理观念的转变

城乡规划代表公共利益,物权法保护物权人的合法权益;城乡规划及其管理代表一种调整和规范土地及地上建筑物等不动产物权的设立、行使的公共行政权力,物权法赋予了物权人对其不动产相关物权享有直接支配、排他性干涉的权力;在城乡规划及其管理工作方面,如何平衡上述两种权力?本文从城乡规划及其管理的主要环节--编制、实施、监督检查、批后管理四方面做出了阐释.     

Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

With data gained from a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and the timely filling out of the tax form 2001. Comparisons of different tax filing years and multiple regression estimations have been done using these two factors as dependent variables to check if there is a significant difference between the control group and the treatment group. In February 2002 the treatment group received a letter signed by the communes fiscal commissioner containing normative appeals. Results indicate that moral suasion has hardly any effect on taxpayers compliance behaviour. The strongest effect can be observed for the variable tax payments.Received: February 2003, Accepted: June 2004 JEL Classification: H260, H710BennoTorgler: Special thanks are due to the tax administration of Trimbach, especially to Adolf Müller and Gary Bitterli, who offered me the opportunity to collect the data and assisted the project. Furthermore I acknowledge the financial support of the WWZ-Forum and Swiss National Science Foundation and comments and suggestions from Doris Aebi, René L. Frey, the editor Kai A. Konrad and two anonymous referees.     

美国的城市化进程与现代城市规划联系的解读

回顾了美国城市化的独特发展历程和美国现代城市规划历史,并就二者之间的相互关系进行了探讨,以期对处于转型期的中国城市化发展有所启示和借鉴.     

企业物流中心规划方法研究

针对企业物流中心规划的难题,提出了五阶段的物流中心规划方法,即筹划准备阶段、总体规划阶段、方案评估阶段、详细设计阶段和实施阶段,并对每个阶段具体的工作步骤和过程模型进行了阐述。该方法对企业物流中心规划问题提供了一个科学、系统的解决框架。