机构扁平化下优化农村纳税服务的三种模式

在机构扁平化的背景下,优化农村纳税服务有三种模式,即流动型纳税服务、代理型纳税服务、自建服务点型纳税服务。从法理角度来看,流动型和自建纳税服务点都是由税务机关直接向纳税人提供服务,符合税收征管法的原则,代理型纳税服务却转嫁了权利和义务,没有法律依据,是违法的;从效果来看,三种纳税服务模式的效果在理论上是有差别的,在实践中都取得了良好的效果;从效率来看,现阶段流动型和代理型纳税服务成本较低,效率较高,自建服务点型纳税服务因成本较高而效率较低。随着农村纳税人纳税服务需求的不断增加,税务机关将不得不自建服务点提供纳税服务。流动型和代理型只是优化农村纳税服务的应急之举,自建服务点才是优化农村纳税服务的长效机制。     

八卦“渠道”营销

正互联网在商业上一度被认为是"去渠道化"的。传统商业环境下,一件商品从研发到生产到运输,最后如果不能被摆到货架上,前面一切投入都是白搭。尤其是在不适合使用代理分销模式的快速消费品领域,生产商只能将利润分给沃尔玛、家乐福等渠道商,换来上架接触终端消费者的机会。同时,由于货架的数量有限,所以市场会自然调控出一个明码标价的成本门槛,支付不起这个成本的生产商,就无权进入这些渠道。     

基于消费者偏好的双渠道农产品销售博弈模型分析

“数商兴农”战略的实施为我国农产品在线销售带来了新的契机,但其价值受到消费者偏好、销售成本等因素的影响,存在不确定性。通过构建并求解考虑消费者偏好的农产品双渠道供应链销售博弈模型,探讨了农产品生产商线上直销渠道对供应链主体经济价值的影响。研究发现,只有当消费者线上渠道偏好超过某一阈值,开通线上渠道能才能对农产品生产商实现正向的经济价值,这种可能性与经济价值与单位销售成本负相关,与双渠道竞争强度的关系则比较复杂。消费者线上渠道偏好的增强将增加线上渠道的农产品供给数量,提高线上产品的售价;单位销售成本的增加反而将有利于经销商利润的提升。     

浅议网络环境下档案信息服务的对策

随着社会的进步与网络技术的发展，也必将带动档案信息服务内容与方式的变化。在网络环境条件下，应强化档案信息服务体系的构建，完善网络化信息服务的环境建设，畅通网络环境下信息服务的反馈渠道，充实档案信息服务的人才队伍，促进档案事业发展，为构建和谐社会服务。     

基于O2O模式的连锁零售企业营运模式探析

本文从当前连锁零售企业在电子商务冲击下所面临的增速放缓、顾客分流明显、成本持续上升等困难入手,从O2O模式的定义出发,分析连锁零售企业采用O2O模式所具有的体验服务、避免线上线下渠道冲突等优势,并从自建O2O平台、利用第三方平台这两个方面分别对不同业态的商业模式进行分析。     

国产手机销售的变迁与革新

国产手机销售从代理逐渐转向自建渠道,在4G时代的背景下,如何拓展国产手机的销售渠道,保证国产手机的存在和发展,尝试从缩短营销周期、借助终端网络、选择性分销、关系营销和抓住电商崛起等契机,改变销售理念,改进销售手段,以达到拓宽渠道,更多盈利的目标。     

关于流通渠道中生产商与零售商关系的博弈分析

本文以流通渠道中的生产商和零售商为研究对象,基于完美信息的连续策略博弈,建立了双方的纳什均衡模型。研究结果表明,直接渠道对于生产商最为有利,其次为生产商主导的混合渠道、零售商主导的混合渠道和间接渠道;而对于零售商恰好相反。文章最后对研究结论进行了验证,并对中国流通业的发展现状进行了反思。     

互联网对服务出口技术复杂度的影响机制研究

通过构建基于增加值的服务出口技术复杂度指标,实证检验了互联网对服务出口技术复杂度的影响,进而运用中介效应模型检验了生产率、贸易成本与出口额三种影响机制的作用。基准回归结果表明:互联网发展程度对服务贸易出口技术复杂度具有正向影响,其中发达国家互联网发展程度对服务出口技术复杂度具有更为显著的正向影响,互联网对知识密集型服务出口技术复杂度的影响最为显著;中介效应检验结果表明:生产率渠道与出口渠道起到了部分中介作用,而贸易成本渠道的中介作用不显著。     

营销渠道冲突类别、原因及其解决方法

在当今世界的经济生活中。绝大多数生产商并不是直接将自己的产品销售给最终用户。生产商大多都要和市场营销中介机构一起，才能将其产品提供给消费者，这些市场营销中介机构。如零售商、批发商及分销代理机构等共同组成市场营销渠道。但是．在大多数情况下。无论营销渠道设计如何精良，管理如何先进，各种形式的营销渠道都会存在冲突。需要渠道成员不断提出各方都满意的方案解决渠道的冲突。     

电子商务平台下逆向物流模式研究

随着网络信息技术的发展以及企业对回收物流的日渐重视,电子商务平台下的逆向物流逐渐发展成熟。本文从电子商务环境下逆向物流的必要性出发,分析了生产商自建回收系统、在线商家构建回收系统和由第三方逆向物流的优缺点及各自的适用情况,并辅以模糊综合评价对各种模式进行了定性评价。     

Shopping in the omnichannel supply chain under price competition and product return

In recent years, omnichannel retailing has created value for prospective consumers. The rise of omnichannel retailing has changed consumers' buying habits, and manufacturers are facing stiff competition from retailers. To reduce this competition effect, manufacturers and retailers often work together to reduce showroom display costs. Despite this practice, there is little understanding of how omnichannel retailing impacts supply chain (SC) profit under competitive conditions. We investigate the test-in-store-and-buy-online (TSBO) retailing strategy and its impact on SC profit and price competition between manufacturers. The retailer sells products of both manufacturers through its website but displays products of only one manufacturer in the showroom, which bears the displaying cost. The retailer adopts a return policy for the other manufacturer. Stackelberg game was used to examine how members of the chain interact, and Nash equilibrium was used to find optimal strategies for players under decentralized and integrated channels. The results show that the TSBO strategy in retailing benefits all supply chain players under the integrated channel. A further interesting finding is that omnichannel SC profits are highest when retailers adopt a return policy. When two manufacturers compete and adopt different sales models, the manufacturer who uses the TSBO retail model reaps the most profit. Several other managerial insights are drawn from sensitivity analyses.     

化肥价格变化对粮食价格的影响研究--基于省际动态面板数据模型的系统GMM检验

基于我国粮食价格与化肥价格变动趋势的分析,运用2006年~2017年省际动态面板数据模型和系统GMM方法,实证检验了化肥价格变动对粮食价格的影响。结果表明:化肥价格变动对粮食价格存在显著的正向影响,在考虑化肥价格影响下,农业生产服务、种子等农资价格对粮食价格也存在显著的正向影响,机械化农具和农药价格对粮食价格不显著,"价补分离"政策对粮食价格存在显著负向影响。因此,在化肥减量行动背景下,适度调控化肥价格,避免化肥价格上升挤占粮农利润,大力发展农业生产性服务业和种子业,继续实行"价补分离"政策,提高补贴精准性,减少农民投入成本。     

影响制造企业对生产性服务企业信任的因素——基于中国汽车制造业的实证研究

制造企业把生产性服务外包给专业化的服务提供商是提高企业竞争力的有效途径,但是能否实行外包很大程度上取决于制造企业对生产性服务企业的信任度。影响组织间信任的因素是多元和多层次的。通过对中国汽车制造业相关企业的调查,收集数据进行了实证研究,研究结果大部分支持了Caldwell(2003)的组织间信任决定因素模型。最后,根据实证研究的结果,提出了促进中国制造企业和生产性服务企业互动的管理和政策建议。     

Appliance service and repair

The appliance industry trade journal Appliance reported that during 1989 manufacturers shipped over 55 million major household appliances. Previous studies have explored length of appliance service life for a given household and the economic cost of energy consumption for major appliances. However, limited information is available on availability and cost of maintenance and repairs which affect the total useful life of equipment. Survey results from a study of Nebraska appliance service and repair firms are presented here. This research provides information regarding the distribution and cost of appliance service and repair. The findings serve as current estimates of service and repair information for consumers as well as manufacturers.     

我国粮食市场价格波动及应对措施——基于物流成本的视角

造成我国粮价波动的影响因素很多,包括国际粮食市场环境、国家粮食政策、国内粮食产量、粮食生产和流通成本等.在粮食行业中,物流成本的“效益背反”存在于企业物流活动的方方面面,如物流成本与服务水平“效益背反”、物流各功能之间(运输、储存、包装、装卸等)“效益背反”、全社会物流资源“效益背反”.针对目前我国粮食物流成本占粮食销售价格比重过大且一直居高不下的情况,必须制订科学合理的方案,对我国粮食仓储节点布局和粮食物流过程进行优化,通过信息共享平台削弱粮食供应链中的“牛鞭效应”,整合资源降低“效益背反”对粮食物流成本的负面影响,积极推广第三方粮食物流外包,完善基础性建设,以稳定粮食市场价格波动.     

Marketplace,reseller, or web-store channel: The impact of return policy and cross-channel spillover from marketplace to web-store

With the advent of e-commerce, new platform sales have been created in the online retailing industry, and choosing the best platform has become a challenge for manufacturers. For instance, marketplace and web-store are two e-channels for selling goods directly to end customers. In the marketplace, manufacturers sell their products directly to online customers through e-tailers' platforms and share revenue with e-tailers. In the web-store channel, manufacturers sell their products directly to end customers through their platforms and do not need to e-tailers' platforms. However, some manufacturers and e-tailers continue with reseller channel yet. Reseller channel is another conventional channel in which manufacturers distribute their products to e-tailers, then e-tailers choose retail prices and sell them to consumers. Therefore, with these three different channels, the key question is when and under what conditions manufacturers can choose marketplace or reseller channel in addition to their web-store channels to grow their market share. In this paper, we analyze these three different e-channels and the conditions that manufacturers adopt the marketplace or reseller channel. For this purpose, we consider a model with two manufacturers and one e-tailer in which the manufacturers have their web-store channels, and they are willing to adopt another channelـ reseller or marketplace. The manufacturers offer a return policy in their web-store channels as a competitive strategy for attracting more customers. We find that offering return policy in web-store channels has no effect on the choice between the marketplace and reseller channel, but it has an impact on the amount of manufacturers' profits in each channel. Also, we demonstrate that regardless of offering return policy, as the coefficient of cross-channel effect increases, the manufacturers' profits, whether they choose reseller channel or marketplace channel, increase. But, as the coefficient of cross-channel effect increases, the e-tailer's profit increases when both manufacturers choose reseller channel, otherwise decreases. If manufacturers offer a return policy, the e-tailer's profit is highest when both manufacturers choose reseller channel, and if they do not offer a return policy, the e-tailer's profit is highest when both manufacturers choose marketplace channel.     

Process management practices: organizational (dis-)similarities

Organizational processes have been manifested as resources which are difficult to imitate. Not least because goods and services are offered worldwide on comparable levels, processes are nowadays sources of competitive advantage. Manufacturers recognized process management's benefits early on. Meanwhile service providers adopt related practices with slight adaptations as well and even potentials for small and flexible firms have been revealed. From a present-day perspective, the question arises whether manufacturers and large firms are still more process oriented than their entrepreneurial counterparts. The results of a survey-based comparison show that this situation continues to hold with fewer differences between manufacturers and service providers. However, it became clear that the process culture – one of six investigated factors – is independent from a firm's industry affiliation and size. The evidence demonstrates that service providers progress on their journey to process management, which is taking an increasingly decisive role in the management of service operations.     

牛仔裤名镇发展困局

<正>原材料上涨、资金乏力、不断上涨的人力成本、缺乏品牌知名度、环境污染……这一切都让这个专业镇步履蹒跚。阿发和小高半蹲在地上,旁边还蹲着一个新来的打版师和拿样品的人,面前的地上摆了8个皮质的标牌,所有人都在等着阿发的意见。     

我国电子商务企业自建物流现状及对策——基于企业边界视角

物流对电子商务的发展有着十分重要的影响,随着我国电子商务企业规模的急剧扩大,自建物流成为一种趋势。电子商务企业自建物流受交易成本、核心能力的制约,存在着过度依赖外部投资、区域发展不平衡、竞争激烈导致的利润率低、外部环境差、管理成本高等方面的问题,应从打造品牌、转变发展方式、电子商务企业与快递企业建立战略合作伙伴关系等方面寻求出路。     

“双循环”新发展格局下提升黑龙江省粮食综合生产能力的路径研究

2020年,突如其来的新型冠状肺炎疫情席卷全球,世界经济遭受重创,我国拥有14亿人口,保证粮食安全是国之策略,黑龙江省作为我国粮食主产区,肩负着时代重任,在“双循环”新发展格局下,提升黑龙江省粮食综合生产能力意义重大。黑龙江省应坚持贯彻粮食安全新战略、坚持贯彻体制机制与科技创新的“双轮驱动”战略等战略举措,继续实施农业供给侧结构性改革、加强粮食基础设施建设、提升粮食全要素生产水平等提升粮食生产能力的路径选择,以及创新粮食生产企业对外投资新思路、大力培育和扶持大型粮食生产加工企业、加大境外粮食生产投资与合作的激励政策等。