关于物流企业税收政策的几个问题

为了解决物流企业税收政策方面存在的突出问题,国家有关部门相继采取了一系列政策措施。本文认为,从国家政策层面解决物流企业在税收方面遇到的突出问题,是国家有关部门支持我国现代物流业发展的重要举措。但是,物流业是新兴的产业,涉及面广,各地情况千差万别,对国家政策的理解和执行也不尽一致,在政策执行过程中存在着这样或那样的问题,需要在实践中研究解决。作者在调研基础上提出了十个问题:一是关于物流企业的认定问题;二是关于试点企业所属企业的问题;三是关于自开票纳税人资格认定的问题;四是关于非试点物流企业的问题;五是关于第二批试点企业的申报问题;六是关于整合个体户车辆的发票抵扣问题;七是关于仓储业发票税率偏高和不能抵扣增值税的问题;八是关于仓库租金能否抵扣的问题;九是关于所得税属地缴纳的问题;十是关于减轻税负和涵养税源的关系问题。     

我国中小企业现状分析与发展对策研究

中小企业对国民经济的发展起着十分重要的作用。为保证我国中小企业健康、稳定、持续发展,必须从建立中小企业创新机制、构建中小企业良好的融资环境、提升中小企业的国际竞争力等方面制定我国中小企业的发展对策。     

Outsourcing of Information Systems Functions in Small and Medium Sized Enterprises: A Test of a Multi-Theoretical Model

In this paper determinants of information systems (IS) outsourcing are deduced from transaction cost economic theory, resource-based theory and power theory. They are summarized in a theoretical framework which is tested using a sample of small and medium sized enterprises (SMEs) in Germany. The results show that internal performance and know-how deficits vis-à-vis external service providers are key determinants that explain why different IS functions are outsourced to varying degrees in SMEs. Moreover, the determinants of IS functions were found to partially differ between IS functions. Revised reprint of an article from WIRTSCHAFTSINFORMATIK 43(4)2001:339–350.

An evaluation of ecotourism in Amazonas, Brazil

Registered “ecotour” lodges were studied using observation and interviews with visitors, employees, and local people. Findings were evaluated using proposed ecotourism principles. Besides providing employment, lodges improve access, stimulate new services (health utilities, etc.), and make valued but limited local purchases. In other ways, lodges fall short of the ideals inherent in the principles. They contribute little to conservation education, resource protection, or the involvement and empowerment of local people. Tourists wish to see and would support conservation and community development programs both financially and via their future selection of ecotour operators. Numerous implications for concessions, protected area management, and rural development in Amazonas are discussed.     

从缺失到凸显:社区参与旅游发展研究脉络

国内外的研究者目前都逐渐把社区及其居民作为旅游发展的主体,社区参与也因之成为旅游可持续发展的关键要素.本文在对社区参与研究脉络和走向进行分析的基础上,揭示出社区参与理论共识的达成经历了"从缺失到凸显"的过程.在对社区参与的关注方面,中国和西方的研究具有各不相同的历程.     

Involvement and opinion leadership in tourism

Nature-based tourism, science tourism, and ecotourism are some of the emerging and growing trends in special-interest tourism. This study utilized a southeastern sample of the United States who had an interest in travel and the environment. A modified Dillman total design method survey was used to collect the data. The study demonstrated that widely used concepts of marketing are applicable for nature-based tourism. Results indicate that highly involved nature-oriented travelers tend to be more receptive to information concerning the travel product or destination and spread that information willingly. Findings of this study suggest that opinion leaders take more trips and use slightly more information sources.     

Small Business and Empirical Perspectives in Business Ethics: Editorial

In this editorial to a collection of papers on ethics in small firms, the case is made for greater use of high quality empirical research on business ethics. Sociological perspectives have much to offer to the field of business ethics that continues to be dominated by normative, moral philosophy. The second contribution of the paper is to argue for a re-orientation away from the large multi-national firm as a benchmark subject of business ethics research. One important point of view to be included is that of the small firm, which remains the dominant organisational form throughout all the OECD countries.     

Integrating the Ethical Dimension into the Analytical Framework for the Reform of State-Owned Enterprises in China's Socialist Market Economy: A Proposal

The discussions about the reform of state-owned enterprises are so far dominated by economic and legal considerations while the ethical dimension of this highly complex problem is being barely addressed explicitly, much less developed systematically and integrated into a broader analytical framework for companies in China. This paper is a proposal to introduce this kind of ethical considerations. First, the main features of the reform of state-owned enterprises are briefly summarized and a number of critical issues are identified. Second, the "balanced concept of the firm" is presented and compared with other approaches to corporate ethics in chiefly Western literature (discussions on "corporate social responsibility", the stakeholder approach, and social contract theories). Finally, the relevance of this "balanced concept of the firm" for the reform of state-owned enterprises is briefly discussed.     

浅析企业集群的社会文化

企业集群发展模式,是适应全球经济竞争的有效途径。经济全球化促进了生产要素和商品的跨国流动,但产业空间集聚的意义非但没有降低,反而上升了。企业集群正日益成为区域竞争优势的重要源泉。社会文化特征是企业集群最重要的特征,是企业集群迅猛发展的重要因素。     

我国制造业中小企业在跨国公司全球产业链中的价值定位

国际生产体制已进入网络化发展的新阶段,全球制造业正面临着产业链的重构,跨国公司将逐步把我国纳入其全球战略体系,实现全球一体化的生产、销售和研发。我国企业面临的国内国际竞争越来越激烈。对于我国制造业中小企业而言,当务之急是以跨国公司对华投资战略调整为契机,基于全球生产网络进行科学合理的价值定位,然后通过配套生产、OEM、合同制造、战略联盟等方式进入跨国公司全球产业链,向“小而精”、“专而强”方向发展。同时要适度进行产业链节点的横向扩张和纵向延伸,从而实现产业链升级。