争做学习贯彻十七大精神的模范

我作为一名党的十七大代表,非常荣幸能够亲耳聆听胡锦涛总书记的报告,参加党的十七大。尽管从北京回来已经快一个星期了,但激动的心情还是难以平静,回想起亲历十七大的每一天,更激励我要带头贯彻十七大的精神,争做学习贯彻党的十七大精神的模范。     

认真抓好思政理论课主渠道让十七大精神进课堂进头脑

党的十七大胜利闭幕后,高等学校与全国各行业一样,掀起了学习贯彻十七大精神的热潮。高校学习贯彻十七大精神,既要充分认识党的十七大胜利召开的重要意义,明确高等教育工作者的历史责任,用十七大精神指导学校的办学,还要高度重视组织大学生学习贯彻十七大精神,认真抓好思政理论课主渠道,让十七大精神进课堂进头脑,为培养社会主义事业的建设者与接班人作出新的贡献。具体应做到:高度重视,明确责任;充分发挥思想政治理论课教师的作用;坚持理论联系实际、开拓创新,确有实效。     

高举中国特色社会主义旗帜 坚定不移地推进国资国企改革发展——杨国雄同志在上海锅炉厂有限公司作十七大精神宣讲报告

上海锅炉厂有限公司是我的基层党建联系点。今天我到锅炉厂来,主要是谈谈自己对十七大精神的学习体会。讲三个方面的内容:第一,谈谈十七大报告的形成过程与我们当时参加十七大讨论的一些情况;第二,讲讲自己对十七大主要精神的学习体会;第三,说说如何深入学习十七大精神。     

创新思路改进方法全面加强经济责任审计工作

十七大以来,党中央、国务院对经济责任审计的重视创新高,十七大报告、十七届二中全会以及十七届四中全会对该项工作均有重要论述.     

学习十七大精神 努力做好本职工作

作为一名基层党员干部,学习贯彻好十七大精神,就要用十七大精神来指导工作,用工作实绩来践行十七大精神。     

学习宣传贯彻十七大精神

10月24日上午,湖北省委召开常委会,专题研究部署学习宣传贯彻十七大精神。会议指出,深入学习宣传和全面贯彻落实党的十七大精神是全省当前和今后一个时期的首要政治任务。要认真研读党的十七大文件,原原本本学习党的十七大报告和党     

以十七大精神为指导 实现中远物流事业又好又快发展

党的十七大是在我国改革发展关键阶段召开的一次十分重要的大会,认真学习宣传和全面贯彻落实党的十七大精神,用十七大精神武装头脑、指导实践、推动工作,是学习宣传贯彻十七大精神的落脚点和出发点。贯     

十三大报告重要观点解读——访红旗出版社副总编黄苇町

党的十七大闭幕后，全国各地都在学习十七大报告，贯彻落实十七大精神。为了使读者更好地学习和领会十七大报告及其精神实质，本刊专程采访了红旗出版社副总编黄苇町先生，请他就十七大报告的一些重要观点进行解读。     

科学发展观:第一要义是发展——唐山港京唐港区践行科学发展观的思考

<正>党的十七大胜利召开以来,通过认真学习,我对十七大报告有了比较全面系统的了解,对十七大的精神实质有了更加深刻的认识。十七大报告用重要篇幅,全面阐述了科学发展观的深刻内涵、产生背景、精神实质,对深入贯彻落实科学发展观提出     

《关于认真学习贯彻党的十七大精神的通知》

为深入学习宣传贯彻党的十七大精神，把全党全国各族人民的思想统一到党的十七大精神上来，把力量凝聚到实现党的十七大确定的各项任务上来，中共中央近日发出通知，号召各级党组织和广大党员干部充分认识学习宣传贯彻党的十七大精神的重大意义，全面准确学习领会党的十七大精神，坚持用十七大精神武装头脑、指导实践、推动工作，并对各人民团体的学习贯彻活动提出了明确要求。各级科协及所属团体的广大党员干部要积极行动起来，根据《中共中央关于认真学习宣传贯彻党的十七大精神的通知》精神，充分认识学习贯彻党的十七大精神的重要意义，认真学习、深刻领会党的十七大精神，进一步提高贯彻落实党的十七大精神的自觉性和坚定性，把广大科技工作者的积极性、     

加快建立我国税法体系框架研究

党的十五大报告指出,要确保到2010年形成中国特色社会主义法律体系.税收立法是建设中国特色社会主义法律体系的重要内容,对于经济社会发展、依法治国的意义重大.但是,由于经济改革开放速度快、形势复杂,我国目前的税收立法工作进展较慢.因此,尽快完善我国的税法体系框架,成为建立中国特色社会主义法律体系的当务之急.为此,需要抓住增值税立法这一关键,本着"成熟一个、立法一个"的原则,推进我国税法体系框架的建设进程,促进中国特色社会主义法律体系的形成.     

Employee benefits and public policy

The first expression of public policy regarding privately sponsored employee benefit programs occurred in 1921 when Congress authorized tax deductions and tax deferrals for employee stock bonus and profit sharing plans. Today, following numerous additional enactments, there is an annual tax expenditure for employee benefits of some $100 billion. Universal availability of privately sponsored employee benefits is clearly a goal of public policy. That goal has not been attained. It is the thesis of this article that the goal will not be attained by means of tax incentives alone; that an inequity exists between taxpayers who enjoy coverage and those who do not; that there are serious problems with our benefit system even for those who enjoy coverage; and that mandated benefits must be considered as a means of fulfilling public policy.     

从香港税制探讨对海南自贸港税制建设的几点借鉴

香港特别行政区(以下称“香港”)以自由贸易、低税率及少政府干预而著称,是东亚主要的国际贸易中心、离岸人民币业务中心、金融中心及国际航运中心,与新加坡、迪拜港共同被称为“全球三大自由贸易港”。“十九大”报告中,习总书记提出“探索建设自由贸易港”,后续又圈定海南全岛建设自贸区和中国特色自由贸易港。论文通过研究香港税制,分析香港税制中鼓励自由贸易的独特设计,提出海南自贸港税制设计时可借鉴的方案。     

Energy Development and U. S. Government Policy: Recommendations for Using Market Forces to Achieve Optimum National Goals

A bstract . Public policy in the United States toward the energy sector consists of a variety of special legislation. some supportive and some punitive, which tends to work at cross purposes. Thus, some tax policies encourage energy production and promote energy conservatton. Simultaneously, many regulatory activities discourage energy production and promote consumption , as do selective taxes. A more effective policy for the sector's development would be the simultaneous elimination of both the special benefits given to various segments of the industry and the many obstacles that have been placed in its path. Specific recommendations to carry out this approach include repealing the windfall profits tax. eliminating the regulatory functions of the Department of Energy , cutting out the tax breaks for specialized energy projects, reducing obstacles which impede new energy projects, and removing the expenditure subsidies for highly specific energy activities that Congress has chosen to support.     

The Constitutionality of a Federal Net Wealth Tax

A bstract . Consideration of a Federal Net Wealth Tax would help settle the question of the scope and limits of the taxing powers of the United States Government. The confusion attending this, which has prevented the federal government from taxing land and kept state taxation of land too low to bean efficient allocator of this resource , can be clarified. The Constitution's Article I, Section VIII, gave the federal government power to levy taxes, duties, imports and excises, as "indirect" taxes, requiring only that the duties, imposts and excises be "uniform throughout the United States." The 16th Amendment authorized a "direct" tax on "incomes, from whatever source derived." The intent of the Founding Fathers—almost all large landholders—was to prevent the new federal government from using land as a tax base. But the distinction between the types of taxes lacks economic meaning. By making the base of a new tax the net wealth of taxpayers. Congress could obtain a Supreme Court test to end the confusion. If the Court, following precedent, required that land be excluded from the tax base, this would assure land as a tax base to the states and permit them to tax it in a way to end speculative withholding of tracts and sites and to bring about orderly development according to current need.     

我国财政转移支付法律制度框架探析——基于国际比较视野

分税制改革以来,政府间转移支付在我国的财政体系中占有越来越重要的地位.与此极不相称的是,我国目前的转移支付制度的法律规范完全依靠中央政府特别是财政部以及地方政府相关部门的条例.这种无法(由全国人大及其常委会通过的法律)可依的局面亟待改变.本文利用新制度主义经济学的“委托-代理”交易成本分析框架,从理论上说明建立政府间财政转移支付法律框架的必要性,然后借鉴若干发达国家和发展中国家在转移支付法律建设上的实践经验,探讨我国的现状和改进的方向.     

关于我国当前收入分配差距扩大的分析及其影响

中国的经济经过二十多年的改革开放,得到令世界瞩目的成绩的同时,也出现了收入分配差距扩大,贫富分化的令人不安的现象。在经济发展的同时,城乡之间,地区之间,城镇居民之间的收入差距迅速进一步拉大,这显然不利于实现"十六大"全面小康共同富裕的目标,也妨碍了经济的发展潜力。要解决这一问题,必须调整现有的分配格局,配合税收主业等相关政策。     

An Income Tax Increase to Fund Higher Education: A CGE Analysis for Chile

An increase in income taxes to fund education was one of the demands made by the social movements that emerged in Chile in 2011. Currently, the Chilean Congress is enacting a tax reform to raise money for higher education. This study aims to show the dynamic effects on the general equilibrium of the Chilean economy under two alternative approaches: a subsidy to lower the price of higher education (public and private), and greater spending on public higher education to reduce household payments for education. The social accounting matrix (SAM) used to calibrate the computable general equilibrium (CGE) model has 38 economic sectors, including the production structure of private education and public education. The study mainly concludes that a subsidy policy has significant advantages over increasing higher public education spending, regarding its effects on variables such as GDP, investment, and household incomes, while both policies have a similar effect on poverty and income distribution.     

完善我国研发支出的财税政策

随着经济发展,研发创新活动已经成为各国竞争的重要手段之一。科技创新可以优化一个国家的资源配置,提高国家的综合竞争力。各国政府为了研发创新活动的开展,都在积极探索并制定研发创新的财税政策。本文分析了我国目前研发支出财税政策存在的不足之处,如财税政策的受益范围窄且力度小、财税支持方式不合理及法律法规不健全等问题。接着介绍国外激励研发创新的财税政策,总结出对我国财税政策的启示。最后从扩大财税政策激励范围、丰富财税政策激励方式以及完善我国财税的法律法规等方面提出优化我国研发支出财税政策的建议。     

基层税务局纳税服务信息化优化研究

国地税合并后,基层税务局依托海量数据优势,实现纳税服务信息化优化势在必行。以C区税务局为切入点,论文深入剖析基层税务局纳税服务信息化发展存在的问题,提出优化基层税务局纳税服务信息化发展的建议和措施,以期为基层税务局利用信息化优化纳税服务提供参考。