日本的R&D税收抵免制度及对我国的启示

日本是较早实施RD税收激励的国家,本文通过对日本RD税收抵免制度发展历程、RD活动及RD费用界定、税收激励的主要内容、RD支出的财税处理等进行解析,试图为我国RD税收抵免制度的完善提供可借鉴的经验。     

THE IMPACT OF GOVERNMENT EXPENDITURE ON GROWTH: EMPIRICAL EVIDENCE FROM A HETEROGENEOUS PANEL

This paper investigates the impact of government expenditure on growth, in a heterogeneous panel, for a sample of developing countries. Using generalized method of moments techniques, we show that countries with substantial government current expenditure have strong growth effects, which vary considerably across the nations.     

属地化后地勘费使用的初步设想

文章对属地化之后地勘费职能的改变作了分析,对地勘单位当前存在的困难进行了论证,进而提出如何管好用好地勘费.     

Fiscal crisis and fiscal reform in developing countries

In recent years, policy-makers in developing countries haveresponded to crisis of macroeconomic instability with two setsof measures: conventional stabilisation policies and policiesof economic liberalisation. The fiscal implications of thisdouble agenda are set out, following three lines of enquiry.First, how can policies be kept consistent, when some liberalisationmeasures have large adverse fiscal consequences? Second, cana fiscal deficit be reduced without damaging the provision ofpublic services vital for growth and poverty alleviation? Finally,since lack of tax revenue is usually the binding constrainton government intervention, how can this most easily be relaxed?     

我国公共医疗卫生支出绩效分析

近年来,我国卫生总费用的绝对数每年都在上升,但政府预算的公共卫生支出所占比重却逐年减少,与其他国家相比显得总量不足。本文分别从经济、公平、效率三个方面对绩效进行分析,说明我国公共卫生支出的绩效不容乐观,必须重新审视公共卫生支出规模与结构,重新思考应该如何分配有限的资源,提高全民福利水平。     

Shared Tax Sources and Public Expenditures

This paper deals with a specific vertical assignment of public functions in a federation: Two levels of government share both the same tax source and expenditure on a productivity increasing public service. We consider surplus maximizing Leviathan governments which provide public services in order to increase their potential tax base. The Nash equilibrium is characterized by overtaxation and relative to surplus maximization—depending on whether or not the public goods are sufficiently complementary with the entire tax base—either underprovision or overprovision of the public service. The implications of these results, in terms of welfare and potential use for earmarking taxes are also considered.     

河北省分税制财政体制改革研究

河北省分税制改革运行 6年来 ,取得了一定的成效 ,但由于政府职责划分不清 ,收入、支出和转移支付方面还存在不少问题。因此 ,应在明确政府职责划分原则基础上 ,合理界定收入、支出范围 ,完善转移支付制度 ,并建立相关的配套措施 ,以规范河北省的分税制管理体制。     

旅游消费理论研究的新思考——评析贝克尔的新消费者行为理论

在评析贝克尔的新消费者行为理论的基础上,指出虽然贝克尔的理论还存在一定的缺陷,但是该理论对消费研究提出的新思路有极高的参考价值,是旅游消费理论研究应该借鉴与吸纳的.     

浅论可持续发展对当代旅游审美文化的影响

可持续发展作为人类社会摆脱发展困境的战略选择，影响着当代旅游审美文化和人们的审美观念，改变着人们的旅游消费观念，也必将影响着旅游开发的方向和旅游业的整体发展。     

扩大有效需求的约束分析

为了治理通货紧缩，重新启动经济，我国政府采取了一系列宏观调控政策以扩大内需，从而两刺激经济增长。但是扩大内需的效益不佳。消费、投资、政府支出和净出口四个方面都是制约我国扩大内需的原因。在消费方面，由于预期因素造成降息和开征利息税没有有效刺激居民消费，农村消费市场难以启动，消费信贷没有社会基础；在投资方面，实际利率偏高制约了投资水平的提高，国有企业和国有银行的激励机制制约了可贷资金的规模；在政府支出