免除农业税后村干部职能转变及其激励机制研究——基于对陕西省勉县和户县百名村干部和百名村民的调查

通过对免除农业税前后(2004年、2005年)陕西省勉县50名村干部、100名农户的跟踪调查及2005年10月对陕西省户县50名村干部的问卷调查发现,发展经济、提供公益服务将成为免除农业税后村干部最重要的工作,村干部的服务性职能明显增强。针对免除农业税后村干部面临的现实困境,本文认为解决问题的关键是要建立和完善村干部职能转变的激励机制。为此,本文重点构建了免除农业税后村干部的业绩测评体系,提出了要建立村干部的绩效工资机制等。     

关于企业税收流失与涉税人员的关系分析

对企业方面的税收流失与会计人员、企业负责人、税务人员、行政长官及社会监督人员的关系进行分析 ,提出税收流失重点在于预防 ,关键在于提高全体社会成员的税收意识 ,最终实现税收流失的源泉控制。     

The effects of entrepreneurial orientation, market orientation, and marketing subunit influence on firm performance

The study investigates how an organization’s entrepreneurial orientation moderates the interplay between market orientation and marketing subunit influence on firm performance. The hypothesized model predicts that the positive interaction between market orientation and marketing subunit influence has a weaker effect on firm performance under conditions of high entrepreneurial orientation. The regression and supplementary analyses provide support for most predictions and, most importantly, for a negative three-way interaction effect: At higher levels of entrepreneurial orientation, the positive moderating effect of marketing subunit influence on the market orientation–business performance relationship is reduced. The authors discuss the managerial and theoretical implications of their findings and provide a number of directions for further research.

我国物流企业合理避税研究

物流企业的合理避税是企业合理安排税收筹划,合理组织经营活动的一个重要内容,是得到社会认可的。弄清合理避税的概念、特点、必然性、途径等问题,对物流企业生产经营活动和国家的发展都会起促进作用。     

“两法合并”对浙江省国税收入及经济税源的影响分析

新的企业所得税法的出台,实现了内、外资企业适用统一的企业所得税法。短期内对财政收入有所影响;长期实行法定税率或名义税率的降低,将更有利于企业投资和扩大再生产,并对浙江省落实"十一五"规划目标,加快经济社会发展起到了积极的作用。并为浙江省经济持续健康发展和财政收入的稳定增长提供了坚实的保障。     

我国增值税改革问题探讨

我国现行增值税由于征收范围过窄和采用生产型的增值税模式,存在着许多问题和缺陷,增值税的改革已刻不容缓。扩大增值税的征收范围,转换增值税类型是增值税改革的必然趋势。消费型增值税是增值税改革的最佳选择。     

秦汉刍稾税征收方式再探

学界一般认为,秦至汉初的刍稾税是以顷为单位征收,不足一顷也要按一顷征收。然而,这种观点是不能成立的。事实证明,秦汉刍稾是按实有亩数征收的,土地实有多少,就征多少。     

从税收博弈看我国的税制优化

通过设计一个理想的不完全信息静态的税收博弈模型可以推导出，博弈最终均衡解的取得依赖于政府选择的税收制度是否最优，因而我国进行第三次税制改革势在必行。借鉴“最适课税理论”，我国税制改革应注意税收立法程序中参与人之间的博弈，税制结构优化，税收负担的优化，中央税与地方税的协调优化等问题。     

Attitudes of University Students toward Business Ethics: A Cross-National Investigation of Australia, Singapore and Hong Kong

With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes toward business ethics to be significantly different among the three countries. It was also found that respondents who practised their religion tend to consider themselves more ethically minded than those who do not. Additional findings on gender have also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are generally considered more ethical than females across the three countries studied. Dr. Ian Phau teaches Marketing at the Curtin University of Technology. He is an avid researcher in the area of country image and branding issues. He also edits a peer reviewed marketing journal. Garick Kea is a researcher with the Curtin University of Technology. His research interests include consumer ethnocentrism, Consumer Animosity and marketing ethics.     

论税收政策及其政策目标与政策手段的选择

税收政策是政府社会经济政策的重要组成部分 ,税收政策的运用 ,主要取决于税收政策目标和税收政策手段的选择。从税收政策、税收政策目标及其税收政策手段的内涵及抉择条件入手 ,对现阶段我国税收政策目标的确定、税收政策手段的选择路径提出若干建议