How Does Corporate Social Responsibility Affect Corporate Continuous Innovation?

From the perspective of sustainable development, this paper analyzes the impact of corporate social responsibility (CSR) on the corporate continuous innovation based on the theory of innovation economics and the demand for innovationdriven development, and then conducts a series of empirical tests based on a sample of Chinese A-shared listed companies from 2008 to 2016. The results show that better CSR performance is conducive to the continuous innovation, and this positive relationship is more pronounced for firms with voluntary accounting information disclosure, for firms of non-high-technology industries, and when policy uncertainty is high. This paper not only enriches the literature on CSR but also provides theoretical references for the innovation practice of enterprises under the innovation-driven strategy.     

Shareholders’ tax incentives and changes in the organizational form of foreign operations

This study examines whether the tax incentives of home-country shareholders influence the organizational form changes of foreign operations. While a corporation and a limited company (LC) in South Korea are treated the same for Korean tax purposes, an LC can be treated as a pass-through entity for U.S. tax purposes. This tax treatment of LCs can create incentives for U.S. owners to convert their Korean corporations to LCs. We find that private corporations owned by U.S. shareholders are more likely to convert to LCs than those owned by non-U.S. shareholders. We also find that the tax costs and benefits of conversion affect the likelihood of LC conversion for U.S.-owned firms. Overall, our results suggest that multinational corporations use organizational form changes as a tool for international tax strategies.     

城乡征地增值收益分配：农民的反应与均衡路径

研究目的：探索统筹城乡征地增值收益的可操作性措施，减少城乡利益冲突并增加利益互补，推进和谐社会建设。研究方法：问卷调查法、比较借鉴法、逻辑分析法。研究结果：通过对浙江省800位农民的调查，表明不同经济水平、不同年龄阶段、不同教育背景等各类群体农民对征地增值收益分配有不同的反应和需求，但他们对于失地后生活的担忧以及分享增值的要求则是共同的。借鉴美国等发达国家农地转用增值利益分配经验，提出减少城乡冲突、统筹城乡征地增值收益的可操作性途径。研究结论：农民有权参与分配土地转用增值、分享城市化发展成果，分享的比例应在30% — 50%之间。为与现行政策衔接，这30% — 50%的土地转用增值可以通过提高土地补偿费、安置补助费、社会保障补偿费、教育培训费等形式让农民分享，并从中划出一部分补贴新政实施前的被征地农民，确保纵向平衡。     

数字经济背景下对中国新就业形态的现状分析及发展建议

新就业形态作为在数字经济背景下衍生出的一种新经济业态，凭借其智能性、灵活性在经济体系中飞速发展。在数字经济推动下的新就业岗位促进了劳动者素质水平改善、就业资源配置效率提高、男女就业不平等性降低，但同样也造成了对传统产业的冲击、劳动力结构不平衡、新就业者劳动权益保障不足等问题。因此，国家应该持续完善新就业形态相关法律和监管机制，努力提高全体劳动者数字化素质，协助传统产业进行数字化升级。     

人类文明新形态的深刻内涵、出场逻辑和价值旨趣

中国共产党在领导人民百年奋斗征程中创造了人类文明新形态,开创了人类未来发展前所未有的光明图景。就其深刻内涵而言,人类文明新形态立足人类社会,彰显全面性、协调性、和平性、包容性,追求人的自由而全面的发展。就其出场逻辑而言,人类文明新形态遵循辩证性的审视资本主义文明和前瞻性的把握文明时代的发展趋势的理论逻辑,革命性的回应西方文明中心论的话语霸权和科学性的拓新人类文明发展史中的术语表达的话语逻辑,创造性的激活和创新性的发展中华优秀传统文化的创新逻辑。就其价值旨趣而言,人类文明新形态加速了中华民族伟大复兴的历史进程,展现了社会主义文明在中国的强大生机活力,提供了人类文明未来发展的中国向度。